French VAT agent: the complete guide for European companies
Selling, storing or invoicing in France from another EU country? Here is what a French VAT agent does, when one is useful, how it differs from a fiscal representative, and how to set it up.
- What is a French VAT agent?
- VAT agent or fiscal representative: the difference
- When to use a VAT agent
- What a VAT agent does
- How to get started
- The mandate: what it should cover
- How to choose a provider
- Risks of doing nothing
- French tax agent, French tax representative, fiscal representative: what do these terms mean?
- FAQ
What is a French VAT agent?
A French VAT agent (mandataire fiscal) is a provider established in France that carries out tax formalities in France in the name and on behalf of a company: applying for a VAT number, filing returns, dealing with the tax office and requesting refunds. It acts under a written mandate signed by the company, which lists the formalities entrusted.
For a company established in another EU Member State, using one is a practical choice, not an obligation: you delegate French formalities to a contact who knows the procedures, the language and the administration’s calendar.
VAT agent or fiscal representative: the difference
The two terms are often confused, yet they describe two different legal situations, which depend mostly on where the company is established.
| VAT agent (mandataire) | Fiscal representative | |
|---|---|---|
| Companies concerned | Companies established in the EU (and any taxable person who wants to delegate) | Companies established outside the EU, in principle |
| Nature | Optional: a choice for simplicity | Compulsory in most cases, subject to exceptions in the regulations |
| Basis | Written mandate listing the formalities | Formal appointment of a representative established in France |
| Liability | The company remains liable for its taxes | The representative undertakes the company’s VAT obligations and is jointly liable |
Hanoutax acts as a VAT agent for European companies. We are not a fiscal representative: if your company is established outside the EU, first check whether you must appoint one. Read also our article Fiscal representative or VAT agent and our page fiscal representative in France.
When to use a VAT agent
A European company does not always need a French VAT number. Many business-to-business services are reverse-charged by the French customer, which avoids any registration. A VAT agent is useful when you:
- sell from stock located in France (warehouse, marketplace logistics, fulfilment centre);
- move your own goods to France, which can create an intra-EU acquisition to report;
- make local sales in France for which you are liable for the VAT;
- must file VAT returns, a recapitulative statement or an intra-EU trade declaration;
- want to regularise a past situation with a corrective return;
- have no French-speaking team to answer the tax office.
To know whether registration applies to you, see our page VAT registration in France or our quick check.
What a VAT agent does
Before registration
Analysis of your flows (sales, stock, transfers, invoicing), confirmation of whether you must register, and choice of the right regime.
During your activity
- Filing VAT returns on time;
- filing the VAT recapitulative statement and intra-EU trade declarations;
- monitoring the OSS and IOSS one-stop shop for distance sales to consumers;
- answering the tax office’s letters and requests;
- corrective returns when an error is identified.
If you are audited
Help gathering supporting documents and answering the administration, see our VAT and tax diagnostic.
How to get started
The mandate: what it should cover
A good mandate is precise. It prevents obligations from being left with no one responsible, and the provider from acting beyond what you authorised. At a minimum, check:
- the formalities covered: registration, VAT returns, recapitulative statement, refunds, correspondence with the administration;
- the duration of the mandate and how it can be ended;
- the documents and information you must provide, and by when;
- the communication method and reporting dates;
- how you access your file.
See also our mandate with the tax authorities.
How to choose a provider
- Scope: does it cover everything you need (VAT, OSS, trade declarations, corrections)?
- Contact: a single contact who speaks your language and answers within a clear time.
- Transparency: status stated without ambiguity (agent or representative), written mandate, clear pricing.
- Follow-up: a calendar of deadlines and online access to your returns.
- Expertise: command of French and EU VAT rules, upcoming e-invoicing and audits.
Risks of doing nothing
French VAT that is not declared, or declared late, exposes you to late-payment interest (0.20% per month) and surcharges ranging from 5% to 80% depending on the seriousness of the breach. There is also the risk of an exemption being refused for lack of proof or a valid VAT number. Our article on VAT penalties and late-payment interest explains these orders of magnitude.
French tax agent, French tax representative, fiscal representative: what do these terms mean?
People look for the same help under several names: French VAT agent, French tax agent, French tax representative or fiscal representative in France. These expressions overlap in everyday language, but they do not always describe the same status.
| Expression | What it usually means | Where it applies |
|---|---|---|
| French VAT agent / French tax agent | A professional who handles French VAT or tax formalities for a foreign company, usually under a written mandate (power of attorney). In French: mandataire fiscal. | Companies that choose to be assisted for VAT registration, returns and correspondence with the tax authorities. |
| Fiscal representative / tax representative in France | A specific status (représentant fiscal) that can be required in some situations for businesses established outside the European Union, and that may involve joint liability for the VAT due. | Depends on where the company is established and on the applicable rules. |
| French fiscal representative / French tax representative | The same idea as the line above, translated differently. | Same as above. |
Which option applies to you depends on where your company is established and on what it does in France. Our quick check gives you a first answer, and our team can confirm it for your situation.
FAQ
Is a VAT agent compulsory for a European company?
No. A company established in the EU does not have to appoint a fiscal representative in France. It can register for VAT itself, or entrust its formalities to a VAT agent.
What is the difference between a VAT agent and a fiscal representative?
A VAT agent acts under a written mandate and the company remains liable for its taxes. A fiscal representative, in principle compulsory for non-EU companies, undertakes the VAT obligations and is jointly liable.
Is Hanoutax a fiscal representative?
No. Hanoutax acts as a VAT agent for European companies, under a written mandate.
Do I need a French VAT number to sell in France?
It depends on your transactions. Selling from stock located in France, or a transaction for which you are liable in France, generally requires one. Some business-to-business services are reverse-charged by the French customer and do not.
Can I file my VAT returns myself?
Yes, if you are registered. Many companies prefer to delegate, to meet French deadlines and formalities and to have a French-speaking contact.
How do I recover French VAT paid on purchases?
A European company not registered in France can generally claim a refund through its own Member State’s portal, before 30 September of the following year.
What is a French tax agent?
“French tax agent” is an informal expression. It generally designates a professional who deals with French tax formalities for a foreign company under a mandate, for example VAT registration, VAT returns and exchanges with the tax authorities. The exact scope is set in the mandate.
Is a French tax representative the same as a French VAT agent?
Not necessarily. A fiscal (tax) representative is a specific status that can be required in some cases for businesses established outside the EU, and it may involve joint liability. A VAT agent acts under a mandate. Which one applies depends on your establishment and your activity.
Do I need a tax representative in France?
It depends on where your company is established and what it does in France. Companies established in the EU are generally not required to appoint a fiscal representative, but they may still choose to be assisted. For other situations, check the rules or ask us for an assessment.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.