Fiscal Representation

A Fiscal Representative may be required in France for businesses looking to register for VAT in France who carry out local activity by providing goods or services to French businesses or individuals. The local Fiscal representative in France will be responsible for for managing the queries and filing obligations of the non-resident trader. They are also be jointly and severally liable for the VAT due and due to the risk may require bank guarantee’s or deposits when representing a business within France.

France requires businesses who are not established within the European Union to appoint a fiscal rep for VAT purposes such as registration and filing. However, if a business is established in one of the non-eu countries which France has a tax mutual assistance agreement with, then this is not required. These businesses may register without a Fiscal Representative.

This list of countries that do not require a Fiscal Rep. currently includes Australia; India; Iceland; Japan; Mexico; New Zealand; Norway; South Korea; and South Africa.

However the following still require a Fiscal Representative in France: U.S.A., Canada, Switzerland and China.

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