Step 1 — Identify your situation
Before contacting a tax representative, start by clearly identifying your situation. Needs vary considerably depending on your profile. A French expatriate selling a Paris apartment has different requirements from a US company selling on Amazon.fr or a Swiss entrepreneur receiving rental income from a Parisian property.
The three main categories of situations requiring an accredited tax representative are:
- Selling or holding property in France: mandatory when the sale price exceeds €150,000 and you are not a resident of an EU or EEA member state that has signed a tax assistance agreement with France.
- VAT obligations in France for non-EU companies: if your company carries out taxable transactions in France without being established there and is not covered by a mutual assistance for recovery agreement.
- E-commerce and storage of goods in France: for sellers on marketplaces (Amazon FBA, Cdiscount, etc.) or those with a logistics warehouse in France.
Step 2 — Understand the information on each profile
Each listed tax representative presents a summary profile with the essential information for your decision. Here is how to read it:
- DGFiP accreditation: mandatory mention — verify that it is clearly indicated and up to date
- Specialities: VAT, property, e-commerce, holding companies... choose an expert in the relevant field
- Geographic area: some representatives specialise by client's country of origin
- Type of clientele: individuals, SMEs, large companies — adapt your choice to your profile
- Languages: essential if your French is not fluent
Step 3 — Make contact and assess
Once you have identified one or more tax representatives matching your situation, contact them. Most offer a free, no-obligation initial exchange (phone call or email) to assess your file.
During this first contact, provide the following information:
- Your country of residence and nationality
- The nature of your transaction in France (property sale, commercial activity, VAT, etc.)
- The urgency of the situation (signing date, upcoming filing deadline, etc.)
- Your legal structure (individual, company, holding, etc.)
Do not hesitate to ask precise questions about the mandate, fees, turnaround times, and communication arrangements. A good tax representative will answer clearly and without ambiguity.
Step 4 — Sign the representation mandate
The relationship with your tax representative is formalised through a representation mandate. This document defines the scope of the engagement, fees, duration, and termination conditions. Read it carefully before signing.
Once the mandate is signed, your tax representative will notify the French tax authority of their appointment. They will become your official point of contact for all communications with the DGFiP relating to your French tax situation.