Fiscal representative in France
France requires businesses not established within the European Union to appoint a fiscal representative for their Value Added Tax registration and reporting. These are directly and severally liable for the taxpayer’s VAT liabilities.
However, if a business is based in one of the countries with which France has concluded a tax mutual assistance agreement, then this is not required. These businesses may register with a direct registration.
This list of countries currently includes Australia; India; Iceland; Japan; Mexico; New Zealand; Norway; South Korea; and South Africa. It excludes the U.S.A., Canada, Switzerland and China.
Limited fiscal representatives may also be used for importers with onward intra-community supplies. This is a simpler form for fiscal representation.
For the purposes of VAT reclaims by non-EU businesses, under the 13th VAT Directive, businesses must also appoint a fiscal representative
Get a fiscal representative in France
Avalara offers a global Fiscal Representative service as part of its international VAT and GST registration and returns service. It helps thousands of businesses of all sizes accurately and easily manage their tax compliance obligations on a fully-automated service.
What is a fiscal representative?
A fiscal representative is a local VAT agent that is responsible for the timely and accurate management of your tax reporting and payments. They are required of all non-EU businesses that are obliged to register for an EU VAT number.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients. In most cases, they are held jointly and severally liable for their client’s VAT. In the case of negligent supervision or collusion on misreporting of VAT, the fiscal representative will be held liable for any missing VAT. As a result, there is often a requirement for a cash deposit or bank guarantee with the representative.
Need help with your French VAT compliance?
Researching French VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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