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Selling in France Without a French Entity? You Need a Tax Representative
You do not need a French company to have French tax obligations. The moment your business sells goods or services that are subject to VAT in France — whether you are based in the UK, the US, the Gulf, or anywhere else outside the EU — French tax law may require you to appoint a fiscal representative (représentant fiscal) to act on your behalf before the French tax authorities. This is not optional. Operating without one exposes your business to penalties, back-dated liabilities, and potential exclusion from the French market. Our registered Paris Bar lawyers and chartered accountants act as your French tax representative — filing your declarations, managing your VAT position, and ensuring your business remains fully compliant with French tax law at all times.
What is a Tax Representative in France?
If your business is established outside the European Union and you supply goods or services that are taxable in France, French tax law requires you to appoint a fiscal representative (représentant fiscal agréé) who is established in France and jointly and severally liable for your French VAT obligations. This is not a procedural formality — it is a legal obligation with real financial consequences for both your business and the representative who accepts the mandate.
A tax representative acts as your official point of contact with the Direction Générale des Finances Publiques (DGFiP) — France’s tax authority. They register your business for French VAT, file all periodic VAT declarations on your behalf, manage VAT refund applications where applicable, and respond to any enquiries or audits initiated by the French tax authorities. Every declaration filed by your representative carries their professional signature and their joint liability for the amounts declared.
Main Advantages
Full legal compliance from day one: Appointing a qualified fiscal representative satisfies your mandatory legal obligation under French tax law and ensures your business can operate in France without regulatory obstruction.
Joint liability — properly managed: The joint and several liability carried by a fiscal representative is a serious legal commitment. When you appoint our firm, that commitment is backed by professional indemnity, regulatory standing, and a rigorous compliance process that protects both your business and ours.
Every declaration filed on time: VAT declarations in France are subject to strict monthly or quarterly deadlines. Late or absent filings attract automatic penalties. Our team manages your entire declaration calendar — so no deadline is ever missed.
VAT refund claims handled professionally: If your French VAT position generates a credit — because your input VAT exceeds your output VAT — we prepare and submit your refund claim to the DGFiP and manage the process through to payment.
Expert handling of tax authority correspondence: The DGFiP communicates exclusively in French. Every letter, query, or audit notification is handled by our tax lawyers — translated, assessed, and responded to within the applicable deadlines without any intervention required from you.
Your French tax obligations do not pause while you run your business. Our fiscal representation mandate ensures they are met — precisely, professionally, and on time — regardless of where in the world you are operating from.
How Does Tax Representation Work in France?
You do not need to understand the detail of French VAT law to operate compliantly in France. That is precisely what your fiscal representative is there for. Here is exactly how we manage the mandate from start to finish.
We Assess Your French VAT Position
Before anything else, we establish whether your business actually has a French VAT obligation and, if so, what its precise scope is. We review your supply chain, your client and supplier relationships, your goods or services, and your transaction volumes. You receive a clear written assessment of your French VAT position — and a recommendation on whether fiscal representation is required or advisable — at no charge and with no commitment.
We Register Your Business for French VAT
Once the obligation is confirmed, we prepare and submit your French VAT registration application to the DGFiP. We obtain your French VAT number, confirm your registration in the relevant tax office, and establish the filing frequency — monthly or quarterly — appropriate to your transaction volumes and activity profile.
We Formally Accept the Fiscal Representation Mandate
We issue a formal fiscal representation mandate confirming the scope of our engagement — the VAT obligations covered, the filing calendar, and the terms of our joint liability. This document is filed with the DGFiP as part of your registration and confirms our status as your approved fiscal representative before the French tax authorities.
We Manage Your VAT Declaration Calendar
We build and maintain your complete VAT filing calendar — every declaration deadline, every payment obligation, every supplementary filing requirement. You receive advance notice of each upcoming deadline and a summary of the declaration we intend to file on your behalf. Nothing is filed without your confirmation of the underlying figures.
We File Every Declaration and Handle All Correspondence
We prepare and submit every VAT declaration to the DGFiP, manage all payments and credits arising from your French VAT position, and handle every communication from the tax authorities. Audit notifications, information requests, and adjustment notices are all managed by our tax lawyers — in French, to the applicable deadline, with the professional rigour your compliance position requires.
We Report Back to You Clearly and Regularly
You receive a clear summary after every declaration — what was filed, what was paid or claimed, and what your current French VAT position is. We flag any issues, any changes in French VAT law that affect your business, and any actions required from you — so you are always informed without being overwhelmed.
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What We Need From You to Act as Your Tax Representative?
To assess your French VAT position, register your business, and take on the fiscal representation mandate, here is what we need from you at the outset.
Your Business Registration Documents
Your company's certificate of incorporation or equivalent registration document from your home jurisdiction, together with your VAT registration certificate in your country of establishment where applicable. These confirm your business's legal identity and tax status to the DGFiP.
A Description of Your French Activity
A clear description of what you sell, who you sell it to, and how the goods or services reach the French customer — including your supply chain structure, any warehousing or logistics arrangements in France, and whether you sell to businesses, consumers, or both.
Your Transaction Data
Your transaction history with French customers and suppliers — volumes, values, and VAT treatment applied to date. This allows us to assess your back-dated French VAT exposure and prepare an accurate opening declaration.
Details of Any Existing French VAT Registration
If you already have a French VAT number — whether obtained directly or through a previous representative — we need the registration details, filing history, and copies of any correspondence received from the DGFiP. This allows us to assess your current compliance position before assuming the mandate.
Director and Beneficial Owner Identity Documents
A valid passport or national identity card for the director or authorised signatory of your business. The DGFiP requires identity verification for all fiscal representation mandates as part of its standard registration procedure.
And Then?
Once we have these documents, we assess your French VAT position, prepare your registration application, file it with the DGFiP, and assume the fiscal representation mandate. From that point, your French VAT compliance is fully managed by our team — every declaration, every deadline, every communication — without requiring your day-to-day involvement.
Tax Representation in France — Simple Process, Clear Budget
A fixed annual representation fee covers the full scope of the mandate — VAT registration, declaration filing, and DGFiP correspondence management — with no hourly billing at any stage
VAT payments and refunds pass directly between your business and the DGFiP — we do not hold client tax funds
Any additional services required — such as VAT audit defence, historical regularisation, or EORI registration — are quoted separately at a fixed fee before any work begins
Our commitment:
No surprise fees
No intermediaries
Only qualified lawyers
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Why Choose Us?
We Deliver Transparent, Lawyer-Led Accounting & Tax Support
Integrated expertise: Our lawyers and accountants work together to ensure your records and filings meet French GAAP and legal standards.
Accurate and compliant: We manage your accounts, VAT, and tax declarations with precision and reliability.
Tailored advice: Get clear guidance on tax optimization, remuneration, and business structure.
Bilingual support: Communicate easily in English or French, with responsive and professional service.
Let us handle your accounting and tax compliance — so you can focus on growing your business.
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Understanding Virtual Banking in France
What is the difference between fiscal representation and VAT registration?
VAT registration is the act of obtaining a French VAT number from the DGFiP — a prerequisite for any business that is liable for French VAT. Fiscal representation is the appointment of an accredited professional who acts as your legal representative before the DGFiP and assumes joint and several liability for your French VAT obligations. For businesses established outside the EU, both are required simultaneously — you cannot obtain a French VAT registration as a non-EU entity without first appointing an accredited fiscal representative. For EU-established businesses, VAT registration can be obtained directly without mandatory representation, though professional assistance is strongly advisable given the complexity of French VAT compliance.
Which French VAT rates apply to your business?
France applies several VAT rates depending on the nature of the goods or services supplied. The standard rate of 20% applies to the majority of goods and services. A reduced rate of 10% applies to certain food products, restaurant services, passenger transport, and renovation works on residential properties. A reduced rate of 5.5% applies to essential food products, books, energy products, and certain accommodation services. A super-reduced rate of 2.1% applies to certain pharmaceutical products and press publications. Determining the correct VAT rate for your specific goods or services requires careful analysis of French VAT law — and applying the wrong rate, even inadvertently, creates a compliance exposure that the DGFiP will identify and pursue. Our tax lawyers confirm the applicable rates for your activity before any declaration is filed.
What is the Import One Stop Shop and how does it apply?
The Import One Stop Shop (IOSS) is a specific VAT simplification mechanism for non-EU businesses selling low-value goods — with a customs value not exceeding €150 — directly to EU consumers. Registration in the IOSS allows the VAT to be declared and collected at the point of sale rather than at importation, simplifying the customs clearance process and improving the buyer’s experience. Non-EU businesses using the IOSS must appoint an EU-based intermediary to manage their IOSS registration and declarations. Our firm acts as IOSS intermediary for non-EU clients alongside our standard fiscal representation service — providing a fully integrated solution for businesses selling low-value goods to French and EU consumers.
What happens during a French VAT audit?
A French VAT audit (contrôle fiscal) is a formal examination by the DGFiP of a business’s VAT declarations, supporting documentation, and accounting records for a specified period. Audits may be triggered by inconsistencies in filed declarations, an unusually high VAT refund claim, a sector-wide compliance initiative, or a random selection. Upon receiving an audit notification, your fiscal representative is required to respond within the prescribed timeframe, provide all requested documentation, and represent your interests throughout the examination. Our tax lawyers manage the entire audit process — from the initial notification to the final assessment — ensuring your position is defended professionally and that any adjustments are negotiated to the most favourable outcome available under French law.
What is joint and several liability and what does it mean for your representative?
Joint and several liability (solidarité) means that the French tax authorities can pursue either the foreign business or its fiscal representative — or both simultaneously — for any unpaid French VAT. If your business fails to pay a VAT liability that your representative has filed on your behalf, the DGFiP can recover the amount directly from the representative. This is why fiscal representation is not a service offered by every accounting or legal firm — it requires specific accreditation, rigorous due diligence on the businesses represented, and robust internal compliance processes. Our firm accepts this liability for clients whose tax position we have assessed and whose compliance we manage in full.
What is the OSS regime and does it affect your representation obligation?
The One Stop Shop (OSS) regime is a European VAT simplification mechanism that allows businesses to declare and pay VAT on cross-border B2C sales of goods and services across multiple EU member states through a single registration in their home country. If your business is established within the EU and uses the OSS regime to account for VAT on sales to French consumers, you may not require a separate French VAT registration or fiscal representative for those supplies. However, the OSS regime does not cover all transaction types — it does not apply to B2B sales, imports of goods into France, or supplies of services that fall outside its scope. Our tax lawyers assess whether your transaction profile is fully covered by OSS or whether a separate French registration and representation is required alongside it.
How long does it take to obtain a French VAT number?
Timeline overview:
| Stage | Duration |
| VAT position assessment | 1–2 days |
| Registration application prepared | 2–3 days |
| Application submitted to DGFiP | Day 4–5 |
| DGFiP processing & VAT number issued | 2–6 weeks |
The DGFiP’s processing timeline varies depending on the complexity of the application and the current workload of the relevant tax office. For businesses with urgent operational requirements — such as an imminent import or a scheduled French transaction — we flag the urgency at the point of submission and follow up proactively to accelerate processing where possible.
What are the penalties for non-compliance with French VAT obligations?
French VAT penalties are applied automatically by the DGFiP upon identification of a compliance failure. Late filing of a VAT declaration attracts a penalty of 10% of the VAT due, rising to 40% where the failure is deliberate and 80% where fraud is identified. Late payment of VAT due attracts interest at 0.20% per month. Operating without a fiscal representative when one is required can result in the rejection of your VAT registration, the disallowance of input VAT claims, and a formal assessment of your entire French VAT liability for the period of non-compliance. The cost of proper fiscal representation is a fraction of the penalties that non-compliance attracts.
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Let our bilingual accountants and lawyers handle your bookkeeping, VAT, and tax filings — fully compliant, stress-free, and on time.
More About Tax Representation in France
Does my business need a fiscal representative if I only sell digital services to French consumers?
It depends on your country of establishment. If you are established outside the EU and supply digital services to French consumers, you are liable for French VAT on those supplies. If you are not registered under the EU’s OSS regime, you are required to appoint a French fiscal representative and obtain a French VAT number. If you are registered under OSS through another EU member state, your French VAT on digital services may be covered by that registration — though other transaction types may still require separate French representation. Our tax lawyers assess your specific digital service profile and confirm the exact obligations that apply to your business.
Can I change fiscal representatives if I am unhappy with my current one?
Yes. Changing fiscal representative requires a formal notification to the DGFiP, a transfer of your VAT registration file, and the acceptance of the mandate by the new representative. The transition must be managed carefully to ensure there is no gap in your compliance coverage and no outstanding declarations or liabilities that could create issues during the handover. Our firm regularly takes over fiscal representation mandates from other providers and manages the transition process in full — ensuring continuity of compliance throughout.
What is an EORI number and do I need one as well as a fiscal representative?
An EORI (Economic Operators Registration and Identification) number is a unique identifier required for all businesses importing goods into or exporting goods from the EU. If your French VAT obligations arise from the importation of goods into France, you will require both a French VAT number with fiscal representation and an EORI number for customs purposes. We provide EORI registration as part of our VAT and customs registration service and can manage both applications simultaneously to ensure your import and VAT compliance is in place before your first shipment arrives.
What is a fiscal warehouse and does it affect my representation obligation?
A fiscal warehouse (entrepôt fiscal) is a specific VAT deferment regime under which goods can be stored in France without triggering an immediate VAT liability — the VAT is suspended until the goods leave the warehouse for onward supply. Operating under a fiscal warehouse arrangement does not eliminate the need for a French VAT number and fiscal representative — it simply defers the point at which VAT becomes chargeable. Our tax lawyers advise on fiscal warehouse arrangements and their interaction with your overall French VAT position where relevant to your supply chain.
Do I need a fiscal representative for each EU country or just France?
The fiscal representative obligation applies on a country-by-country basis. If your business is established outside the EU and has VAT obligations in multiple EU member states, you may need a fiscal representative in each country where the obligation exists — unless the OSS or IOSS regime covers your supplies in those countries. Our firm provides fiscal representation exclusively for French VAT obligations. Where multi-country representation is required, we advise on the overall structure and can recommend qualified representatives in other jurisdictions where needed.
What records must I keep to support my French VAT declarations?
Every VAT declaration filed on your behalf must be supported by complete and accurate underlying records — invoices issued to French customers, invoices received from French suppliers, customs import declarations, and any other documents evidencing the VAT treatment applied to each transaction. French law requires these records to be retained for a minimum of six years and to be made available to the DGFiP upon request. Our team advises on record-keeping requirements at the outset of the mandate and integrates your documentation obligations into your overall compliance workflow.
Can you handle a VAT refund claim on my behalf?
Yes. Where your French VAT position generates an input VAT credit — because the VAT you have paid on French purchases or imports exceeds the VAT you have collected on French sales — you are entitled to claim a refund from the DGFiP. We prepare and submit your refund application, provide all supporting documentation requested by the tax authority, and manage the claim through to payment. VAT refund claims in France are subject to detailed scrutiny by the DGFiP and benefit significantly from professional preparation and follow-up.
Can fiscal representation be combined with your other services?
Yes — and the combination is highly effective. Many of our fiscal representation clients also engage us for EORI registration, intra-community VAT number management, monthly accounting, payroll, and corporate compliance. Operating all of these through a single firm gives you one point of contact for your entire French legal and tax position — eliminating the coordination friction that arises when multiple providers are managing different aspects of the same compliance picture. We offer a fully integrated French legal, tax, and accounting service for non-resident businesses operating in France.
