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French VAT & Tax Representative

When do we must appoint a tax representative in France?

How does the VAT payment process works in France ?

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What is the duty of a tax representative ?


A French tax representative must assume the following duty:

  • Represent the foreign company with the French tax Administration
  • Ensure all the monthly or quarterly tax declarations with the French Tax Administration
  • Funds transfer of VAT amounts due to the Tax Administration

On behalf of the foreign company, the tax representative engages its responsibility with the French Administrations and become automatically co-responsible for any delay or negligence in the tax payment process.

 

The first step of the foreign company & tax representative partnership is for the tax representative to manage VAT registration of the company to French tax and customs

Administrations. The tax representative will manage the registration of the company as well as all the French legal devices: registration and procurement of a French number of registration (SIRET), French VAT number and EORI number.

Then, after obtained VAT number, the tax representative will collect sales data in order to prepare the VAT declaration, calculate VAT amount to pay to the Tax Administration, fill and submit VAT returns to the Tax Administration, transfer funds to the Tax Administration and if necessary, ask VAT refund.

In a last time, the tax representative will ensure all the customs (D.E.B/D.E.S) declarations with the French Customs Administration.

 

The main concern of our clients when they are dealing for the first time with the French Administration is related to the VAT payment. We are offering different possibilities, depending of each particular context. Below are two possible options (non-exhaustive):

  • Based on the forecast budget a VAT amount is estimated for the quarter or semester. The client transfer to our account the estimated amount of VAT due to the Tax Administration at the beginning of the ongoing quarter/semester and we regularize the balance at the end of the quarter/semester.
  • The client sends us complete sales data report of the last month between the 1st and 8th day of the following month, we analyse these sales data, calculate the VAT amount due and fill administration form between the 8th and 12th day of the following month and we send the final declaration to our client for validation. Once the declaration is approved by our client, funds are transferred to our account in order to proceed to the tax Administration payment of the amount of VAT due and tax declaration. In France the VAT payment and declaration deadline is on the 24th day of the following month for foreign companies.

Depending of your situation, we can suggest you other possibilities, please do not hesitate to contact us for any further information: contact@compta-et-experts.fr.