TLDR: Non-EU established businesses liable for VAT or subject to declarative obligations in France must appoint an accredited tax representative in France (Art. 289 A of the French Tax Code - CGI). Exceptions: businesses from Iceland/Norway or those carrying out only supplies of gas, electricity, heat, or cold where VAT is due by the acquirer. The appointment is made online via the guichet des formalités des entreprises (business formalities portal), and the representative's accreditation number is mandatory. The representative must prove solvency or provide financial security (a flat rate of €10,000 if undeterminable).
Who is subject to the obligation?
Any non-EU established business liable for VAT in France or subject to declarative obligations must appoint an accredited tax representative in France. This obligation applies even in the case of exempt transactions, if declarations are required.
Exceptions to the obligation
The following are not required to appoint a tax representative:
- businesses carrying out only supplies of natural gas, electricity, heat, or cold for which VAT is due by the acquirer (Art. 283, 2 quinquies of the CGI);
- businesses established in Iceland or Norway, which are parties to the European Economic Area Agreement and have tax treaties with France.
Declarative obligations without taxable transactions
Even in the absence of taxable transactions in France, a non-EU established business must appoint a tax representative if it has declarative obligations to fulfill.
Appointment procedure
The declaration of establishment for the non-EU business must be submitted electronically via the guichet des formalités des entreprises portal. The tax representative's accreditation number, issued by the tax authorities, must be provided. The business may grant an express mandate to its representative to complete this formality.
Requirements for the tax representative
The tax representative must be unique for all transactions carried out in France by the represented business. They must provide:
- proof of financial solvency or financial security (Art. 289 A, IV-A-3° of the CGI);
- a written commitment to fulfill the tax formalities and obligations of the represented business, as well as to pay the VAT due by the latter.
If the level of solvency or security cannot be determined, the financial security is set at a flat rate of €10,000 (Decree of 20 April 2022). A designation template (BOI-LETTRE-000082) is available, and any other document must comply with the conditions of Art. 289 A of the CGI and Art. 242 novodecies of Annex II to the CGI.
Termination of the obligation
A non-EU established business that no longer carries out taxable transactions in France must terminate the appointment of its tax representative. The latter must inform the competent Service des Impôts des Entreprises (SIE) in writing without delay, sending the termination notice.
Consequences of failure to appoint
If a tax representative is not appointed, VAT and any associated penalties are due by the recipient of the taxable transaction.