TLDR: A foreign company taxable in France must appoint a tax representative if it is based outside the EU, or register directly with the SIEE if it is based within the EU. It must comply with declarative and accounting obligations regarding VAT and corporate tax, in accordance with the rules of the French General Tax Code (Code Général des Impôts).
Tax representative requirement for non-EU companies
Companies not established in the European Union (EU) that carry out taxable transactions in France must appoint an accredited tax representative in France. This representative must be based in France and commit to fulfilling declarative and tax payment formalities on behalf of the foreign company. The appointment of the tax representative must be made in writing and include the identification details of both the foreign company and the representative, as well as the latter’s explicit acceptance.
Formalities for companies established in the EU
Companies established in another EU Member State are not required to appoint a tax representative in France. They must register directly with the Foreign Companies Tax Service (SIEE) to obtain a French tax identification number (SIRET/SIREN number). This registration enables them to fulfill their tax declaration and payment obligations in France.
VAT obligations
All foreign companies carrying out taxable transactions in France, whether based in the EU or outside, are subject to the accounting and invoicing obligations set out in Articles 286 and 289 of the French General Tax Code (CGI). They must maintain detailed accounting records of their operations in France and issue invoices compliant with local regulations. VAT returns must be filed monthly or quarterly, depending on the duration and regularity of their activity in France.
Corporate tax (IS) and withholding taxes
Foreign companies generating profits in France are subject to corporate tax (IS) on income earned in French territory. Profits made by foreign companies may be considered as distributed to non-resident shareholders, triggering a withholding tax, except in cases where exemptions apply to companies based in the EU or the European Economic Area (EEA). Foreign companies must declare taxable profits in France using the identification number obtained from the SIEE or through their tax representative.
Registration procedure and access to tax services
To fulfill tax obligations in France, foreign companies must obtain a French tax identification number (SIRET/SIREN number). The registration process varies depending on whether the company is based in the EU or outside. EU-based companies must register with the SIEE, while non-EU companies must register with the tax office responsible for their tax representative. This number is required to file VAT and corporate tax returns, pay taxes due, and request refunds.
Deadlines and corrections for declarations
Deadlines for VAT returns depend on the filing frequency (monthly or quarterly) determined by the competent tax authority. Non-EU companies must comply with the deadlines communicated to their tax representative, who is responsible for filing declarations and paying taxes.