TLDR: A business not established in the EU carrying out taxable or exempt transactions in France must appoint a tax representative in France. Registration is done by electronically submitting a business creation declaration on the formalites.entreprises.gouv.fr portal, managed by INSEE. The VAT number is then assigned by the tax authority responsible for the tax representative.
Obligation to appoint a tax representative
A business not established in the EU is considered non-established in France if it has neither its economic activity headquarters nor a permanent establishment there. In this case, if it carries out taxable transactions (e.g., supply with assembly or installation, resale of goods acquired in France) or exempt transactions (e.g., intra-Community acquisitions referred to in Article 262 ter II of the CGI, intra-Community supplies referred to in Article 262 ter I of the CGI), it must mandatorily appoint a tax representative in France.
The obligation does not apply if the business operates through an agent in France using a specific VAT number for intra-Community transactions, in accordance with Article 286 ter A, II-8° of the CGI.
Appointment of the tax representative
The tax representative must be accredited with the tax authority. Their accreditation number, issued by this authority, must be indicated in the business creation declaration submitted on the business formalities portal.
The business established outside the EU may explicitly authorize its tax representative to carry out this formality.
Registration procedure
Registration is done electronically on the formalites.entreprises.gouv.fr portal, the single window for business formalities. After registration by INSEE, the tax authority responsible for the tax representative assigns the business a VAT identification number.
Documents required for accreditation
For the accreditation of the tax representative, the business must provide, among other things:
- a copy of the articles of association or constitutive documents, accompanied by their translation;
- a copy of the certificate of registration in the commercial register or equivalent in the country of origin;
- an original certificate of VAT liability in the country where the business has its headquarters or principal establishment, stating the VAT number and the tax identification number.
Special cases and exemptions
Certain exempt transactions, such as imports of goods whose place of arrival is located in another Member State and which are subject to an exempt intra-Community supply, may be subject to specific rules.
VAT number and validity
The assigned VAT number is unique and its validity can be checked under the same conditions as for other intra-Community VAT numbers.