TLDR: No. Companies established in another EU Member State, without a branch in France, are neither required nor permitted to appoint a tax representative for VAT obligations. This exemption does not apply to Liechtenstein (EEA) due to the lack of a mutual assistance convention with France. It applies solely to VAT and cannot be extended to other taxes or to states not explicitly mentioned.
Direct answer
Companies established in another European Union Member State are not required to appoint a tax representative in France for their VAT-related obligations. This rule applies even if they do not have a permanent establishment in France. They must register directly with the DGFiP and fulfill their declarative and payment formalities without an intermediary.
Scope of the exemption
The exemption from the obligation to appoint a tax representative specifically covers companies established in an EU Member State and without a branch in France. These companies must register with the Service des impôts des entreprises étrangères (SIEE) of the DINR and provide the required supporting documents (articles of association, registration certificate, intra-Community VAT certificate, etc.).
Notable exception: Liechtenstein
Liechtenstein, although a member of the European Economic Area (EEA), is not covered by this exemption. Indeed, France has not concluded a mutual assistance convention with this country regarding tax collection. Therefore, companies established in Liechtenstein remain required to appoint a tax representative in France for their VAT obligations.
Limits of the exemption
The exemption applies only to VAT and to companies established in an EU Member State. It cannot be extended to:
- other taxes (e.g., corporate tax, income tax);
- non-EU or non-EEA states not explicitly mentioned (e.g., Switzerland, United Kingdom);
- companies established in territories not covered by applicable conventions.
Formalities to be completed
The companies concerned must:
- Register with the SIEE of the DINR;
- Declare their taxable transactions in France;
- Pay VAT directly to the DGFiP, where applicable.
There is no obligation to appoint a tax representative, nor is this option available.
Special cases and clarifications
Companies established in an EU Member State that carry out exclusively VAT-exempt transactions (e.g., exports) may be exempt from registering in France, subject to compliance with the conditions set out in the CGI.