What you need to know about tax representation
Every day, thousands of companies established outside of the European Union carry out transactions which are subject to VAT in France.
The French administration requires that they appoint a tax representative for their various formalities.
But what is a tax representative? Do I need to appoint one? And who can act as my representative?
A representative is a person who represents you in France for all your transactions, but who also carries out all the formalities related to your activity.
The designation of a tax representative is obligatory when:
- You do not have an establishment in France or in a country within the European Union; and
- You carry out transactions in France that are subject to VAT.
We advise you to check whether your country has signed an Administrative Assistance Agreement with France, in which case you will not need to appoint a tax representative.
This representative can be any person of your choice (a customer, a supplier, or a merchant), as long as they are subject to French VAT.
It is important to find someone you trust and then cooperate with them to ensure that your activities run smoothly.
