Tax representative and tax agent in France
VAT registration and VAT returns in France
Introduction

Do you need to register for VAT in France? Need a fiscal representative in France? File your French VAT returns? You’ve come to the right place! On this page we explain clearly how to get your IT VAT number and which service provider to call if you want to outsource this process. All about fiscal representation in France in 5 minutes!

Table of Contents

Appointment of a fiscal representative or tax agent in France

A fiscal representative in France supports foreign companies in fulfilling tax requirements.

 

Entrepreneurs whose registered office is not located in the EU or a Member State and that conduct taxable transactions in France are subject to certain tax requirements. They must register as VAT payers in France and declare taxable transactions. They also have the obligation of remitting VAT to the relevant French tax office on a regular basis and within the specified time frame. Many companies are confused by administrative procedures and requirements. In order to fulfil them, they have the possibility of using the assistance of a tax representative to conduct formalities on their behalf.

 

Eurofiscalis consultants are experts in this regard. They have many years of experience in the area of taxes. They also have specialist knowledge on the registration of companies for VAT purposes in France. They settle hundreds of transactions and file relevant declarations every day. They also perform tax inspections on behalf of the client and solve tax problems.

Registration for VAT purposes and tax representative in France

Each company may conduct business activity in France, even if its registered office is not located in that country. However, these companies are subject to VAT regulations for “companies without registered office in France”. If a foreign company performs one of the following transactions, it is obliged to register for VAT purposes and obtain a French VAT number (here is a sample list of transactions):
  • Export of goods
  • Storage of goods
  • Intra-Community purchase in France
  • Exceeding the mail order threshold of € 35,000 (sales to private individuals in France)
  • Certain services (like B2C)

To register for VAT purposes in France, it is necessary to fill in the registration application and send the documents to the tax administration authority, located at: 10 rue du Centre, 93465 Noisy-le-Grand Cedex. The average waiting time for a VAT number in France is around 4 weeks.

 

Documents that must be delivered for VAT identification in France:

  • Current extract from the National Court Register (KRS) that is not older than 3 months
  • Company’s Articles of Association (the administration authority may ask for a translation)
  • Copy of the ID card or passport of the owner or CEO of the company
  • Proof of conducting business activity in France
  • Registration form for companies whose registered office is not located in France
  • Representative’s authorisation

How do I declare VAT in France and fill in the CA3 form?

The VAT declaration submission deadline for foreign companies, on general terms, falls on the 19th day of the month after the month in which the taxable transaction took place. For example: a VAT declaration for transactions conducted in September must be submitted by 19 October. Declarations are submitted on a monthly or quarterly basis if the total VAT amount from the previous month does not exceed € 4,000.

 

Failure to submit a VAT declaration may result in the imposition of penalties of up to 10% of the VAT due.

 

The VAT declaration must be submitted electronically. Declarations are submitted via the French tax website www.impots.gouv.fr. If a foreign company uses the services of a tax agent or representative, the said agent or representative is responsible for submitting the declaration.

 

Are you obliged to register as a VAT payer in France? Would you like to find out more about the services provided by our tax agent and representatives?

 

Contact us using our contact form. Our experts will get back to you as soon as possible.

Une entreprise établie dans un Etat hors de l’Union européenne qui exerce une activité imposable à la TVA en France, doit désigner un représentant fiscal établi en France, qui devra effectuer les démarches en votre lieu et place. Il n’est pas possible pour une société tierce de déposer un dossier d’immatriculation elle-même, sauf pour les entreprises établies dans les pays suivants : 

Why use our Service to be your tax representative / tax agent?

Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.

Analysis of your tax obligations

Analysis of your flows and compliance with VAT, intrastat, invoices, customs

VAT registration

Processing and submission of your VAT registration

Getting your local number

Getting your local and EORI numbers

Bookkeeping

Simplified customer/supplier bookkeeping

Submission of your VAT returns

Filing of your periodic VAT and Intrastat returns

Contact with the authorities

Single point of contact with local authorities

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