Fiscal representative in France for VAT: who must appoint one?
Does your company carry out VAT-able transactions in France without being established there? Here is when appointing a fiscal representative is required, the exceptions, and how a VAT agent differs.
What is a fiscal representative?
A fiscal representative is a person established in France who undertakes towards the tax authorities to fulfil a foreign company’s VAT obligations and to pay the tax. It does more than file returns: it takes on joint liability with the company it represents.
Who must appoint one?
In principle, a company established outside the European Union that carries out VAT-able transactions in France, or is subject to filing obligations there, must appoint a fiscal representative established in France. The representative completes the formalities and pays the VAT on its behalf.
The exceptions
- The company carries out only transactions under a VAT suspension regime;
- the French taxable buyer is liable for the VAT on the supply that follows the import;
- the company is established in a country linked to France by a mutual assistance agreement on recovery and information exchange;
- for certain limited transactions, an accredited one-off fiscal representative may be used.
These exceptions are tightly framed and depend on precise conditions: have your situation checked before relying on one.
Role and liability
| What the representative does | What it implies |
|---|---|
| Applies for the French VAT number | It is the tax office’s contact for the file |
| Files the VAT returns | It undertakes to meet the filing obligations |
| Pays the VAT due | It is jointly liable for payment |
| Keeps the supporting documents | It must be able to answer an audit |
European companies: no obligation
A company established in another EU Member State does not have to appoint a fiscal representative in France. It registers directly for VAT if its transactions require it, and can delegate its formalities to a French VAT agent. See also our page VAT registration in France.
Our position
Hanoutax is a VAT agent for European companies: we act under a written mandate and we are not a fiscal representative. If your company is established outside the EU, we invite you to check your obligation to appoint a fiscal representative. Our article Fiscal representative or VAT agent compares the two.
Tax representative in France: one question, several names
Searches for a tax representative in France, a French tax representative or a French fiscal representative usually point to the same status: the représentant fiscal provided for by French VAT rules. The wording changes from one site to another, the legal notion is the same.
What matters is not the label but your situation: where your company is established, what it sells in France and whether the rules require an accredited representative. If you are established in the European Union, the answer is generally that no fiscal representative is required, but you may still want help with registration and returns. Our French VAT agent guide explains that alternative.
FAQ
Does a European company need a fiscal representative in France?
No. The obligation applies in principle to companies established outside the EU.
Is the fiscal representative liable for the VAT?
Yes. It undertakes the represented company’s VAT obligations and is jointly liable.
What is the difference with a VAT agent?
A VAT agent acts under a written mandate and the company remains liable for its taxes. A fiscal representative is a formal appointment with joint liability.
Is Hanoutax a fiscal representative?
No. Hanoutax is a VAT agent for European companies.
What does “tax representative in France” mean?
It refers to the fiscal representative (représentant fiscal) who can be required for some businesses established outside the EU to meet their VAT obligations in France. The term “French tax representative” is used for the same status.
Is a French fiscal representative the same as a French tax representative?
Yes, the two expressions are used interchangeably in English. The difference to keep in mind is with a VAT agent (mandataire fiscal), who acts under a mandate and has a different role.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.
A question about your status in France?
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