For example, companies operating in a non-EU country but operating in the European Economic Area (EEA) must comply with this rule. Among these taxable transactions are: distance selling, buying and selling of goods, real estate work, deliveries with assembly, etc. It is mainly to pay VAT, which depending on the situation, could then be that of the country where the operations are carried out or that of the country that receives them. Even in the event of an exemption, the company must make the declarations through a tax representation company.
Non-residents outside the EU who carry out transactions for the sale of real estate in France must also be represented at the tax authorities. They may appoint a natural person (such as an acquirer) or an accredited
tax representation
company to prepare their surplus value returns.