How to choose a fiscal representative in France: a checklist
When a foreign business needs a fiscal representative for French VAT, what the mandate should cover, who is liable, and the questions to ask before you sign.
Do you need one?
Whether you need one at all depends on where you are established and what you do in France. We cover that question in Do I need a fiscal representative in France?, and the difference between a representative and a VAT agent in fiscal representative or VAT agent. This guide starts from the point where you have decided you need one and are comparing providers.
What a fiscal representative actually does
A fiscal representative is a person or firm established in France that you appoint, by written mandate, to carry out your French VAT obligations: registration, periodic returns and correspondence with the tax office. It is not the same as an accountant, and it is not the same as a VAT agent acting under a simple power of attorney. See fiscal representative in France and French VAT agent for the difference.
The checklist
- Scope. Does the mandate cover registration, periodic VAT returns, the VAT recapitulative statement and customs statistical filings (see EMEBI and DES), and replies to tax office queries?
- Who holds the mandate. Is the firm itself the mandated party with the tax authority, or only an intermediary passing your file to someone else?
- Understanding of your flows. Reverse charge, place of supply, OSS and IOSS change what is really due. Ask how they would analyse your transactions before quoting.
- Documents and deadlines. Which documents they need, how long registration usually takes, and who is responsible for each filing date.
- Access to your data. How invoices and sales data reach them, and in what format.
- Termination. How the mandate ends, notice periods, and what happens to open filings and the VAT account.
- Communication. A named contact, response times, and the language of communication.
Liability and guarantees
In some cases the representative is jointly liable with you for the French VAT due. Providers therefore often ask for information on your business, and sometimes for a guarantee or a deposit. Ask what is required, in writing, and how liability is shared between you and the representative before you sign.
Red flags
- A quote before the provider knows what you sell and where.
- A promise of a registration date that the tax office, not the provider, controls.
- No clear answer on who signs the mandate and who is liable.
- No explanation of how your sales are analysed (place of supply, reverse charge, OSS).
- Pressure to sign before you have seen the mandate.
Alternatives to consider first
Depending on your situation, a French registration may be avoidable or may be handled differently: the OSS and IOSS schemes, the reverse charge on business-to-business services (see reverse charge), or a foreign VAT refund if you only need to recover VAT. Unfamiliar terms are explained in our VAT glossary.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation. Last updated: October 2026.