TLDR: Non-EU established persons carrying out VAT-taxable transactions in France or required to fulfill declarative obligations must appoint a tax representative established in France. The latter must guarantee the payment of duties, maintain a record of deliveries, and provide a joint surety. Exceptions apply to third countries with mutual assistance agreements or for certain specific transactions.
Obligation to appoint a tax representative
Only persons not established in the European Union (EU) who carry out VAT-taxable transactions in France or must fulfill declarative obligations there are required to accredit a tax representative subject to VAT and established in France. The latter undertakes to fulfill the formalities incumbent on the represented person and, where applicable, to pay the tax on their behalf.
Taxable persons established in another EU Member State have neither the obligation nor the option to appoint a tax representative in France. They must register directly with the DGFiP and fulfill their declarative and payment obligations without an intermediary.
Exceptions to the tax representation obligation
The obligation does not apply to:
- Persons established in a non-EU State with which France has a legal instrument of mutual assistance with a scope similar to that provided by Directive 2010/24/EU and Regulation (EU) No 904/2010.
- Persons not established in the EU who carry out only transactions with suspended VAT payment (Article 277 A of the CGI) or supplies of natural gas, electricity, heat, or cold for which the tax is due in France by the acquirer (Article 283, 2 quinquies of the CGI).
Criteria for the tax representative
The tax representative must be:
- A VAT-taxable person established in France (subsidiary of the foreign company, French customer or supplier, authorized customs agent, merchant, industrialist, banking institution, or company specialized in tax representation).
- Duly known to the French tax administration.
- Domiciled in France and provide a joint surety guaranteeing the payment of duties.
They are unique for all obligations incumbent on the represented person.
Obligations of the tax representative
The tax representative must:
- Guarantee the payment of duties on behalf of the taxpayer and pay the tax in their name.
- Maintain a record of deliveries and report to the administration the place of delivery of the goods, as well as the name and address of the recipients.
- Present the delivery records upon any request from the control services.
Special regimes
For the French IOSS (Import One-Stop Shop) special regime, taxable persons not established in France (and whose headquarters are not in Norway) are required to appoint a tax representative to benefit from this regime.
Triangular transactions
In the context of triangular transactions, intra-Community acquisitions carried out in France by a Community taxable person are not subject to VAT in France if the acquirer is not established or identified in France and has not appointed a tax representative.