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French VAT & Tax Representative

How does the VAT payment process works in France ? 

What is the duty of a tax representative?

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When we must appoint a tax representative in France ?Désignation représentant fiscal

The French law constrain a foreign company based outside of the European Union, who sells products or services in France to appoint a tax representative in France.

In this situation, the French tax representative will ensure the complete compliance of the foreign company with the tax Administration requirements.

This tax representative appointment became mandatory in order to guaranty to the tax Administration a security and a quality of VAT declaration management and debt recovery.

 

Example : 

 

B to B

B to C

Context: a Thai company sells services to a French company.

 

Context: a Brazilian company stock goods in France. The company sells these goods to French and Polish customers. The company doesn’t have VAT number in any other EU country.

Consequences: the company open an invoice without VAT.

Consequences: the company must appoint a tax representative in France, in order to get a French registration number (SIRET) and French VAT number. Sales made in France are subject to the French VAT.

Specific features: no European Services Declaration (DES) required.

Specific feature #1: if the Brazilian company do not declare the VAT in Poland, it will be mandatory to subject the total of its sales at the French VAT.

Specific feature #2: if the Brazilian company sells its goods directly in France, without using a warehouse, the company sales are subject to the French VAT.