Foreign company: appoint a tax representative in France

Any foreign company carrying out transactions subject to VAT in France must appoint a tax representative who will be responsible for completing the declaratory formalities and paying the tax in its place.

Tax and declaratory obligations in France

The tax representative is mandated by the company to fulfill its tax and declarative obligations. This is the periodic declaration of VAT for the tax administrations of the different countries and the declarations of exchange of goods for the introduction and dispatch for the customs services.

The mission of this service provider can begin with the VAT registration of the company in France. It analyzes the legal and functional situation as well as the commercial circuit envisaged by its client. Then, it checks that the tax documents (invoices of purchase and sale) are in conformity with the French legislation.

The tax representative also represents his client during tax and customs audits. His responsibility can thus be committed through the French Administration in the event of irregularity. It is also responsible for drawing up and presenting VAT refund applications.

Transactions subject to VAT in France

There are a large number of transactions subject to VAT in France. Here are a few examples that require registration and completion of tax and statistical returns, subject to certain conditions:
  • Import of goods into France
  • intra-Community acquisition of goods situated in France
  • provision of services relating to an immovable situated in France
  • services rendered electronically
  • distance selling from abroad (intended for individual customers established in France)
  • rental of means of transport

Tax representation for VAT in France and Europe

Specializing in tax representation for intra-Community VAT for over 30 years, TEVEA International supports companies that have VAT registration obligations in one of the EU member states.

Foreign company carrying out taxable transactions in France, you need a tax representative to be the link between you and the tax and customs administrations. Our team of multilingual consultants is at your disposal and offers you a customized representation solution tailored to your tax situation and the constraints related to it.

Indeed, our know-how reinforced by our long experience allows us to carry out the missions that our clients as well French as international entrust us. Our team of consultants ensures that all the reporting obligations of your company are perfectly mastered: VAT registration, periodic declaration of VAT (monthly or quarterly), statistical declaration. Working in real cooperation with the French tax authorities, we are able to optimize the quality of our services.

You can therefore carry out your commercial activity without necessarily having a subsidiary or branch in France.