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Tax Representative for Non-Residents in France
Appoint your French tax representative with our registered lawyers and tax experts.
We handle every step — from registration with the French Tax Authority (Direction Générale des Finances Publiques) to VAT filing, declarations, and communication with the administration — ensuring full compliance for your company’s operations in France.
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What is a Tax Representative in France?
A tax representative is a professional authorized to represent non-resident companies before the French tax authorities.
This appointment is mandatory for businesses established outside the European Union that carry out taxable transactions in France (such as selling goods or providing services subject to French VAT).
The tax representative acts as your local fiscal contact — responsible for registering your company for VAT, filing tax declarations, and paying French taxes on your behalf.
This role is strictly regulated under the French Code Général des Impôts (Article 289 A) and must be performed by an accredited individual or legal entity domiciled in France.
It is an essential step to ensure your cross-border activities remain compliant and recognized by French authorities.
Main Advantages :
Full legal compliance: Required by French law for non-EU companies operating in France.
Simplified VAT management: We handle registration, filings, and communications with the French Tax Office.
Avoid penalties: Timely and accurate declarations prevent costly fines or delayed refunds.
Representation and defense: We act as your official contact point for audits, inquiries, and correspondence.
Peace of mind: You maintain your international business while we manage the complex French tax formalities locally.
In short: your French operations remain compliant, transparent, and tax-efficient — without the need for a physical office or permanent establishment in France.
How to Appoint a Tax Representative in France?
Appointing a mandataire fiscal in France doesn’t have to be complicated.
With FrenchCo.lawyer, the procedure is structured, secure, and fully compliant with French and EU regulations.
Here’s how we assist you step by step:
Collecting Required Information
We gather the necessary documents: your company’s certificate of incorporation, VAT number (if any), tax residency certificate, and a brief description of your activity in France. This information allows us to determine whether mandatory representation applies and which tax obligations must be fulfilled.
Drafting the Representation Agreement
Our lawyers prepare a customized tax representation mandate, outlining our responsibilities and your company’s fiscal obligations under French law. This document is filed with the French tax authorities (Service des Impôts des Entreprises Étrangères).
VAT Registration and Identification
We apply for a French VAT number (numéro de TVA intracommunautaire), submit supporting documents, and obtain the official registration certificate. Your company is then legally recognized as a taxable entity in France.
Filing Tax Declarations
We prepare and file all VAT and related tax declarations — monthly, quarterly, or annual — depending on your business volume and transaction type. We also manage refund claims (demandes de remboursement de TVA).
Ongoing Representation and Communication
We handle all correspondence with the French Tax Administration, respond to queries, and represent you in the event of a tax audit or inquiry. You receive detailed reports of all filings and payments made on your behalf.
Why Choose FrenchCo.lawyer?
Because international tax compliance requires precision, reliability, and local expertise. At FrenchCo.lawyer, all representation and filings are handled by qualified French lawyers and tax specialists, ensuring: Direct accountability before French tax authorities; Legal protection under the French Bar ethical framework; Prompt, transparent communication in English or French; Seamless VAT and tax management across borders. Our service combines legal accuracy with operational efficiency, offering you a complete peace of mind.
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What We Need From You to a Appoint Your French Tax Representative ?
To establish your fiscal representation in France efficiently, we will simply ask you to provide the following:
Company Information
Certificate of incorporation or trade register extract; Registered address and contact details; Description of business activities carried out in France.
Tax and Identification Documents
Foreign VAT number or equivalent registration; Certificate of tax residency (issued by your home country’s tax authority); Proof of business activity (invoices, contracts, or import/export records).
Legal Authorization
Signed representation mandate granting us authority to act before French tax authorities.
And Then?
Once these documents are received, our lawyers take over the full process: Filing the mandate with French authorities; Obtaining your VAT registration number; Managing all periodic VAT filings and declarations; Acting as your ongoing tax intermediary in France. You receive immediate confirmation of compliance and a dedicated contact for all fiscal matters.
Tax Representation– Simple Process, Clear Budget
Flat legal fee starting from €990 excl. taxes* Includes: VAT registration and mandate filing with French authorities; Preparation and submission of periodic VAT declarations; Communication and representation before tax offices.
Additional fees: may apply for complex cases involving multiple registrations, refund claims, or tax audits.
No hidden costs, no intermediaries.
Our commitment:
Direct legal responsibility
Reliable fiscal representation
Clear, secure communication with French tax authorities.
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Why Choose Us?
We Believe in Transparent, Lawyer-Led Tax Representation
Seamless tax registration: From fiscal approval to VAT setup, we handle every stage swiftly and in full coordination with French authorities.
Full regulatory compliance: All declarations and filings strictly follow French and EU tax obligations for non-resident entities.
Secure fiscal representation: We protect your company’s interests while ensuring transparent communication with tax offices.
Expert legal oversight: Every case is supervised by licensed French tax lawyers, guaranteeing precision, compliance, and trust.
Let us handle your French tax representation — so you can focus on expanding your business across Europe.
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Understanding the Tax Representation for Non-Residents in France
Is it mandatory for a non-resident company to appoint a tax representative in France?
Yes — in most cases.
Under Article 289 A of the French Tax Code (Code général des impôts), companies established outside the European Union that carry out taxable transactions in France must appoint an accredited tax representative (mandataire fiscal).
This representative acts as the official intermediary between your business and the French tax administration, ensuring compliance with VAT obligations, tax declarations, and potential audits.
Companies established within the EU, EEA, or Northern Ireland are generally exempt from this obligation thanks to mutual administrative cooperation mechanisms, though they may still choose to appoint a voluntary representative for practical convenience.
In what situations is tax representation required?
A non-resident company must appoint a tax representative when it:
- Sells goods to French customers and the delivery takes place in France.
- Imports goods into France and sells them locally.
- Provides services subject to French VAT (for example, installation, maintenance, or local consulting work).
- Organizes events or exhibitions in France involving ticketing or French-based participants.
Even occasional operations may trigger the requirement if the transaction is taxable in France.
By contrast, purely business-to-business (B2B) transactions where the French client self-accounts for VAT (autoliquidation) do not always require a representative.
What are the obligations of a tax representative?
The tax representative undertakes to:
- Register the foreign company for VAT purposes in France.
- File all periodic declarations (monthly, quarterly, or annual VAT returns, depending on turnover).
- Pay VAT and related taxes to the French Treasury on behalf of the foreign business.
- Maintain accounting records and supporting documents in France for at least ten years.
- Represent the company during tax audits or administrative inquiries.
They are jointly liable for VAT errors, omissions, or fraud, which is why most representatives request advance information, regular updates, and documentation from their clients.
Are EU-based companies required to appoint a tax representative?
No, they are not.
EU, EEA, and Northern Irish companies benefit from administrative cooperation agreements under EU Regulation 904/2010.
They can interact directly with the French tax authorities using their intra-Community VAT number and electronic communications (e.g., via the “Impôts.gouv.fr” portal).However, some non-EU territories — such as the UK (post-Brexit), Switzerland, or the Channel Islands — must follow non-resident rules unless specific mutual assistance agreements are in place.
How long does the appointment remain valid?
The tax representation mandate remains effective as long as the non-resident company carries out taxable operations in France.
It can be terminated if:
- The company ceases all French-based activity;
- It relocates within the EU and no longer requires representation;
- It changes representatives (requires a new filing with tax authorities).
All changes must be declared to the French tax office within 30 days.
Who can act as a tax representative in France?
A tax representative must meet strict legal conditions:
- Be established in France — with a registered office or permanent establishment.
- Be accredited by the French tax authorities (Direction Générale des Finances Publiques).
- Assume joint and several liability for all French VAT due by the foreign company.
In practice, this means only qualified professionals such as lawyers, tax advisors, accountants, or specialized representation firms can be legally appointed.
Their role goes beyond simple filing: they are financially responsible for errors or unpaid taxes, which explains the high compliance standards imposed.
How does the appointment process work?
The procedure follows several key steps:
- Analysis of your activity – to confirm whether the obligation applies and under which VAT regime.
- Preparation of a tax representation mandate – a written authorization filed with the French tax authority (Service des impôts des entreprises étrangères).
- VAT registration – your company receives a French VAT identification number (numéro de TVA intracommunautaire).
- Ongoing management – your tax representative files VAT returns, pays taxes, and handles all correspondence with the French authorities.
Once the appointment is confirmed, your company is fully authorized to operate under French VAT rules.
What are the penalties for operating in France without a tax representative?
Failure to appoint a tax representative when required can lead to:
- Rejection of VAT refund claims;
- Late payment penalties and interest;
- Administrative fines (up to €750 per infraction, or more if tax evasion is proven);
- Suspension of import or trade authorizations;
- Civil or criminal liability in serious cases of undeclared taxable activity.
In addition, French clients may refuse to contract with a non-resident supplier who does not comply with tax representation requirements, as this exposes them to joint VAT liability.
What are the VAT obligations for non-resident businesses in France?
Once registered through a representative, the company must:
- Collect VAT on taxable sales or services performed in France;
- File VAT returns periodically (monthly or quarterly depending on turnover);
- Deduct input VAT on French expenses, imports, and purchases;
- Pay VAT due or request refunds when credit balances arise;
- Keep all French tax records in case of inspection.
Standard VAT rates in France (as of 2025):
- 20% – general rate;
- 10% – reduced (transport, restaurants, renovation);
- 5.5% – basic necessities;
2.1% – specific goods (press, medicines, etc.).
Can a tax representative assist with VAT refunds?
Yes.
Your French tax representative can file refund claims (demandes de remboursement de TVA) for VAT paid on:
- French imports;
- Domestic purchases (transport, events, professional services);
- Intra-EU acquisitions.
For non-EU companies, refunds are only processed through an accredited representative.
The representative ensures that the refund request complies with French and EU directives, preventing rejection or delays.
Appoint Your French Tax Representative
Let our licensed French tax lawyers & paralegals manage your VAT and compliance obligations for you.
More About Tax Representation for Non-Residents in France
Who needs a French tax representative?
Any non-EU company conducting taxable activities in France must appoint a certified French tax representative to ensure compliance with VAT and fiscal obligations.
What documents are required?
We’ll need your company’s certificate of incorporation, proof of tax registration abroad, and details of your French operations or clients.
Can individuals appoint a tax representative?
Yes. Non-resident individuals subject to French tax (e.g., property sales or rentals) can appoint us for declarations and payments.
How long does the appointment process take?
Once documents are received, representation can usually be approved within 5–10 business days.
Can this be done remotely?
Absolutely. We manage the full process online, including signing and communication with French authorities.
What are the typical costs?
- Fees depend on the transaction type and tax complexity, but our pricing is transparent and fixed per case.
What responsibilities does the representative have?
We handle VAT filings, correspondence with tax authorities, and ensure ongoing compliance with French fiscal law.
Can the representation be changed later?
Yes. You may change or terminate representation at any time with formal notice to the French tax administration.
