When you look for a VAT agent in France (mandataire fiscal), three options come up: one-off, permanent and import. They do not meet the same need. Here is how to tell them apart and choose according to your situation.
In this article
What a VAT agent does
A VAT agent (the French term is mandataire fiscal) acts on behalf of a company, most often a foreign one, with the French tax authorities, under a written mandate that sets out the scope of the work: VAT registration, filing of returns, exchanges with the tax office. It should not be confused with a chartered accountant, who keeps the books and prepares the accounts.
For companies established outside the European Union, see also our page on the fiscal representative in France.
One-off, permanent, import: the comparison
| Option | Need it covers | Best if |
|---|---|---|
| Permanent VAT agent | Ongoing follow-up: registration, periodic VAT returns, OSS/IOSS, dealings with the administration | You sell or store goods in France on a regular basis |
| One-off VAT agent | A mission limited in time: regularisation, refund claim, isolated transaction | Your activity in France is occasional or you need to settle one specific point |
| Import VAT agent | VAT and formalities linked to importing goods into France | You import from a non-EU country and must deal with import VAT |
The rules on imports change over time, so check your situation before choosing.
How to choose
- How often you trade in France: regularly or occasionally.
- Your country of establishment: EU or non-EU, which can make a representative compulsory.
- The scope you want: registration only, or registration plus recurring returns.
- The legal framework: written mandate or formal fiscal representation, and the liability that goes with it.
Our quick check helps you identify your obligations in a few minutes.
How Hanoutax works
Hanoutax acts as your mandataire fiscal: VAT registration in France, returns and exchanges with the administration, under a written mandate, with a dedicated contact. Ask for a free quote.
FAQ
What is the difference between a one-off and a permanent VAT agent?
A permanent agent follows your obligations over time (periodic returns). A one-off agent steps in on a limited mission, for example a regularisation or an isolated transaction.
What is an import VAT agent?
It is a provider that handles VAT and the formalities linked to importing goods into France. The rules change over time, so check your situation.
Is a VAT agent the same as an accountant?
No. An accountant keeps the books and prepares the accounts; a VAT agent handles VAT registration, returns and exchanges with the administration.
Does a European company need a VAT agent in France?
Not always. It can usually register for VAT directly, but many choose to be assisted. It depends on your situation.
Need a VAT agent in France?
Related reading
Informational content, not legal advice. The rules that apply depend on your situation.
