Definitions: two distinct statuses
In French tax law, the accredited fiscal representative (représentant fiscal accrédité) is the role provided for by Article 289 A of the CGI for companies established outside the European Union (and outside countries that have signed a mutual assistance convention with France for tax collection). They are approved by the DGFiP, commit their own joint liability, and are the sole legally valid point of contact with the tax authorities for their principal.
The tax agent (mandataire fiscal), on the other hand, is a professional (accountant, lawyer, trustee) who acts as a simple contractual representative to file VAT returns, correspond with the authorities, or request refunds, but without joint liability. They are sufficient for intra-community companies or those from countries with a convention with France.
Key differences
The table below summarises the main distinctions between the two statuses:
| Criterion | Accredited tax representative | Tax agent |
|---|---|---|
| Legal basis | Art. 289 A CGI | Civil mandate (Art. 1984 French Civil Code) |
| DGFiP accreditation | Mandatory | Not required |
| Joint liability | Yes — commits own funds | No |
| Companies concerned | Non-EU (except countries with convention) | EU + countries with convention |
| Bank guarantee | Often required by the representative | Generally no |
| Official DGFiP point of contact | Yes, fully | Yes, for delegated acts |
When is an accredited representative required instead of an agent?
The rule is simple: if your company is established in a country that does not belong to the EU and has not signed a mutual assistance convention for tax collection with France, you must appoint an accredited tax representative. This obligation arises directly from Article 289 A of the CGI.
In practice, countries subject to the accredited representative requirement include in particular: the United States, Canada, China, Australia, the United Arab Emirates, Japan, South Korea, and most non-EU/EEA countries. For the United Kingdom, Brexit made accreditation mandatory from 1 January 2021.
A tax agent (without accreditation) is sufficient for companies established in an EU or EEA member state, or in a country linked to France by a mutual assistance in tax collection convention (official list on impots.gouv.fr).
Common mistakes to avoid
The confusion between the two statuses regularly creates problematic situations:
- Appointing an accountant without accreditation for a non-EU company: the DGFiP does not recognise the representation and applies the penalties provided for the absence of a representative.
- Believing a tax agent is always sufficient: some professionals present "tax agent" services without specifying that they are not accredited within the meaning of Article 289 A.
- Not checking accreditation before signing: always request the accreditation letter issued by the DGFiP.
Consult the list of DGFiP-accredited tax representatives to identify professionals authorised to represent you based on your country of establishment and your activity.