Entrusting your French tax obligations to a French VAT agent is a common step for European companies that sell, store goods or invoice in France. But you need to know exactly what you delegate, what you keep, and how a mandate differs from a fiscal representation.
This article covers the difference between an agent and a fiscal representative, how roles are split, the clauses to review before signing and how Hanoutax works.
Mandate or fiscal representative: two different approaches
A company established in another EU Member State is not, in principle, required to appoint a fiscal representative to register and file VAT in France: it can meet its obligations directly or entrust them to an agent. A fiscal representative in France for VAT, on the other hand, commits alongside the company and is jointly liable for the tax; one is generally required of companies established outside the EU.
The agent acts in the name and on behalf of the company, within the limits of a written mandate. It prepares and files returns, tracks deadlines and corresponds with the tax authorities, without replacing the company as the party liable.
What you delegate
- VAT registration and obtaining the French number;
- preparing and filing periodic returns (CA3, CA12, recapitulative statements, OSS/IOSS);
- tracking the filing calendar and letters from the authorities;
- VAT credit refund claims and their follow-up;
- day-to-day dealings with the competent tax office.
For a company that files regularly, this delegation avoids tying up in-house expertise in French VAT, which is often technical.
What you keep
The company remains the taxable person liable for the tax: it pays it and bears the consequences of any error. It also stays in control of its accounting, invoicing and supporting documents, which it must be able to produce in an audit.
| Area | Agent | Company |
|---|---|---|
| Registration and returns | Prepares and files | Provides data, approves |
| Calendar and letters | Tracks and alerts | Answers requests for documents |
| Payment of the tax | As set out in the mandate | Remains liable |
| Accounts, invoices, supporting documents | Uses the information provided | Keeps, retains and produces |
Clauses to check before signing
A good mandate states in black and white the scope (which taxes, which returns), the information to be provided and its deadlines, as well as the duration and the terms for ending the assignment.
- Scope: VAT only, or also other indirect taxes and direct taxes?
- Data to be supplied: format, frequency and cut-off date before each deadline.
- Approval: who approves the returns before filing and how discrepancies are flagged.
- Payment: who pays the tax and how.
- Audits: the agent’s role in a request for information or an audit.
The Hanoutax approach
Hanoutax acts exclusively as an agent (mandataire), under a written mandate that sets a clear scope. Where a fiscal representation is required, we help you identify an accredited representative and coordinate the process with them.
The service is described on our Power of attorney with the tax authorities page. If you are unsure whether you must register at all, read our article on VAT registration in France or contact us.
FAQ
What is the difference between a VAT agent and a fiscal representative?
The agent acts in the name and on behalf of the company, within a written mandate, without replacing it as the liable party. The fiscal representative commits alongside the company and is jointly liable for the tax; one is generally required of companies established outside the EU.
Does an EU company need a fiscal representative in France?
In principle no: a company established in another Member State can register and file VAT directly, or entrust these steps to an agent. The precise position depends on the nature of the transactions and the country of establishment.
Who remains liable for VAT when using an agent?
The company. It pays the tax and bears the consequences of any error. The agent prepares and files returns within the limits of the mandate but does not become liable in its place.
What should the mandate cover?
The scope (which taxes and returns), the data to be supplied and its deadlines, approval before filing, payment terms, the role in an audit, and the duration and conditions for ending the assignment.
What does Hanoutax do if a fiscal representation is required?
Hanoutax acts exclusively as an agent. Where a fiscal representation is required, we help you identify an accredited representative and coordinate the process with them.
Entrust your VAT obligations to a French agent?
Related reading
Informational content, not legal advice. The rules that apply depend on your situation.
