Tax representative in France
A formal fiscal representative (représentant fiscal) is not mandatory for every foreign company with a French VAT number.
There are three key questions: where the company is based, whether its country benefits from an exemption and whether the company itself has VAT obligations in France.
Does your company need a tax representative?
First, determine your country of residence. Only then should you check whether your company actually has its own VAT obligations in France.
A tax representative is not an attorney
The French terms représentant fiscal and mandataire should not be used interchangeably.
Tax representative
Représentant fiscal
- may be mandatory for certain non-EU companies
- must be established in France and accepted by the administration
- performs the duties covered by the representation
- bears the responsibility provided for this status
Proxy
Mandataire
- can serve a company from Poland or another EU country
- acts within the scope of the power of attorney granted
- can submit declarations and contact the office
- does not assume the tax liability of the company
A Polish company cannot "voluntarily choose a fiscal representative" in this sense
According to the BOFiP, a taxpayer established in the EU is neither obligated nor formally able to appoint this type of tax representative. However, they can act through a proxy and benefit from professional VAT return processing abroad.
The company headquarters is just the first step
Not every non-EU company needs a representative, and selling to France alone does not determine VAT registration.
May voluntarily appoint a representative for ongoing VAT management.
There is no obligation arising solely from third-country status; a representative may be used.
Only when the company itself is a VAT payer or has declaration obligations in France.
First, determine who bills the TVA
If the French buyer settles the tax under the reverse charge mechanism, the foreign seller may not need to register solely for that transaction. The rules are described in the reverse charge guide for France.
Check non-EU country
France exempts entities from mandatory VAT representation from certain countries that have appropriate mutual assistance instruments. The search engine is based on a list published by DGFiP.
Examples from the current list
Countries included on the list include the United Kingdom, Norway, Iceland, Australia, Japan, South Korea, India, Mexico, New Zealand, South Africa, Turkey, Ukraine, and Tunisia. The United States, Switzerland, and China are not on the current list, but this does not automatically mean they are subject to transaction review.
Poland, UK and USA - a comparison
Let's assume that each company stores its own goods in France and may need a local VAT number.
Polish company
The company is established in the EU. It may need VAT registration in France, but not a formal tax representative.
Proxy: optionalBritish company
The UK is on the official list of countries benefiting from VAT representation exemption.
Representative: not by UK status aloneAmerican company
The USA is not on the current list. If the company itself has French VAT obligations, formal representation must be reviewed.
Possible mandatory representativeFirst, check if your company needs VAT FR
A representative is a means of fulfilling obligations – not the source of the tax liability itself.
Magazine and own stock
Moving your own goods to France may create intra-Community acquisitions and declaration obligations.
Local sales
If the foreign company is itself a sales tax payer, it may need French identification.
Import and further transactions
Imports covered by ATVAI and further deliveries require VAT status analysis and reporting.
Deliveries within the EU
Shipments of goods from France to other EU countries may require VAT FR and additional reporting.
B2C Sales
OSS may settle part of the sales, but it does not always eliminate the effects of having stock in France.
Reverse charge
If VAT is settled by the buyer, a specific transaction may not require local identification of the seller.
The registration procedure has its own rules
We describe the documents, office, and VAT number separately in our guide to VAT registration in France. This article focuses on the method of representation.
Amazon Warehouse Doesn't Change Representation Rules
FBA can trigger French VAT obligations, but the representative status is still determined by the registered office and the official list of countries.
| Company headquarters | VAT FR may be needed? | Formal tax representative | Proxy |
|---|---|---|---|
| Poland | Yes, e.g. via stock in France | NO | Voluntary |
| Great Britain | Yes, e.g. via stock in France | Not because of the country's status alone | Possible |
| USA | Yes, e.g. via stock in France | Possible obligation | Depending on the model |
| China | Yes, e.g. through import and warehouse | Possible obligation | Depending on the model |
Amazon is not the seller's fiscal representative
A marketplace or warehouse operator does not automatically become the company's formal representative. The full implications of these flows are described in the article "Amazon FBA in France and VAT.
How is a tax representative appointed?
Signing a simple power of attorney isn't enough. The chosen entity must meet the requirements and obtain administrative approval for the specific client.
Not every French accountant or advisor is automatically a fiscal représentant
BOFiP outlines requirements for establishment in France, VAT identification, organization, and capacity to perform duties. Accreditation applies to the specific company represented, as described in the current BOFiP clarifications.
Who can act as a representative?
The representative must be an entity established in France, identified for VAT purposes and actually capable of performing its duties.
A specialized company
An entity professionally providing tax representation services and meeting the accreditation requirements.
French subsidiary
A local company belonging to the group, if it meets all formal requirements.
Customer or supplier
Possible in light of explanations, but only after acceptance of the function and assessment of responsibility.
Customs representative
It can only perform this function if it separately meets the conditions for VAT representation.
Bank or other taxpayer
An entity carrying out taxable transactions in France may qualify after appropriate analysis.
One representative
As a rule, a non-EU company appoints one representative for all operations covered by the representation.
What is a formal representative responsible for?
This isn't just a mailing address. It also covers the ongoing tax obligations of the company being represented.
Participation in obtaining proper identification of the company and its connection with the office.
Submission of CA3 and other required information for operations in France.
Settlement of TVA dues and handling of surpluses in accordance with the scope of representation.
Providing access to books and records relating to the operations of the represented company.
The company retains its own VAT number
The representative does not "lend" the company their number. The foreign company receives the appropriate French VAT number, and the representative uses it to declare its transactions. The seller on the invoice remains the foreign company.
What can a representative of a Polish company do?
The scope depends on the power of attorney granted and the organization of the service, but the tax responsibility remains with the company.
VAT registration
Preparation of documents and communication with the relevant administration.
CA3 Declarations
Preparation and technical submission of periodic VAT settlements.
Payments and refunds
Coordination of deadlines, payment details and documents relating to VAT surplus.
Correspondence
Handling office inquiries, forwarding documents and monitoring the case.
The representative performs the obligation but does not replace the taxpayer
If a declaration or payment is not completed correctly, the French administration may pursue liability from the foreign company. Therefore, segregation of duties, deadlines, and access to complete source data are crucial.
SIEE or representative office?
The jurisdiction of the administration depends on the country of residence and the method of representation.
Service des impôts des entreprises étrangères
For a Polish company without a permanent establishment in France, a SIEE within the DINR structure is generally appropriate. The company can operate independently or through a proxy.
Office competent for the representative
If a non-EU company needs to appoint a formal representative, settlements are made with the office responsible for its tax location.
Practical administration data
DGFiP describes the competence of offices, representation and voluntary power of attorney on the website dedicated to the registration of foreign companies for VAT.
What if a mandatory representative is not appointed?
Lack of representation is not just a missing document in the registration process.
Lack of proper operation
The company may not be able to properly complete the registration and ongoing VAT formalities.
Tax and sanctions
French rules provide for the possibility of claiming TVA and related sanctions from the recipient of a taxable transaction where the required representation is lacking.
Risk to the customer
An incorrect representation model may affect relationships with French contractors and transaction documentation.
Check the obligation before your first transaction
A formal representative should be selected and approved before any operations requiring representation begin. Subsequent legalization of the situation should not be the primary plan of action.
VAT-REF, import and special mandates
Similar names do not mean the same procedure.
VAT refund for an EU company
A Polish company using VAT-REF does not need a formal representative; the application is submitted through the administration of the country of its registered office.
VAT refund for a non-EU company
The French procedure for relevant non-EU companies requires a representative established and accredited in France.
International Representative
The international mandate is a specific mechanism for selected operations of entities not established or identified in France—it is not a universal replacement for a representative. If you are analyzing representation for deliveries to France, also start by determining the parties' roles in the DDP and DAP models and French VAT. Agreeing on clearance costs does not replace defining the taxpayer's obligations.
Do not confuse a tax representative with a customs representative
Customs clearance, ATVAI, Procedure 42, and VAT representation are separate issues. See our guides on VAT import in France and VAT refund from France.
Representative and proxy and e-reporting
Establishing an entity servicing the company does not remove the obligations arising from the digital reform.
Platform agréée
You need to determine who selects the platform and manages data transfer permissions.
Data transmission
The scope of technical support should include appropriate transaction and payment data.
Agreement with CA3
E-reporting should be controlled together with the VAT return, and not as a separate, disconnected stream.
Company status still matters
A foreign company without a permanent establishment may be subject to e-reporting even if it is not subject to French domestic e-invoicing. Details are provided in the article "E-invoicing in France.
Why do older materials indicate Article 289 A of the CGI?
As of September 1, 2026, VAT regulations have been transferred from the Code general des impôts to the Code des impositions sur les biens et services. Older articles and some instructions still refer to the old numbering.
The rule of thumb remains
A non-EU company with its own VAT obligations generally needs formal representation unless it benefits from an exemption or specific mechanism.
Check the current basis
When drawing up a contract and accreditation, reference should be made to the regulations in force on the date of operation, and not to copy the article number from an older model.
Practical sources are updated by the administration
The safest way to verify the current procedure is on the DGFiP website and in the current version of BOFiP. The VAT recodification itself was introduced by the regulation of December 17, 2025.
Errors in VAT representation in France
Every foreign company
A company from Poland or another EU country does not need a formal representative.
Any company outside the EU
Some third countries are on the official exemption list.
UK after Brexit
The UK is on the current list; Brexit alone does not create an obligation to represent.
Mandataire = representative
An attorney-in-fact acts under the responsibility of the company; a representative has a separate formal status.
Representative's VAT number
A foreign company does not conduct all sales under its own representative's number.
No reverse charge analysis
If TVA is settled by the buyer, there may be no registration for a particular transaction.
Customs representative
Handling clearance does not automatically mean formal VAT representation.
Ordinary power of attorney
Formal representation requires meeting conditions and administrative approval.
Old list of countries
The list may change, so please check the current DGFiP publication.
Representation Selection Checklist
First, determine your VAT liability. Only then choose how to comply.
- Specify the country where the company is headquartered.
- Check if the company is established in the EU.
- For a non-EU company, please verify the current official list of countries benefiting from the exemption.
- Determine whether the company actually has its own VAT or declaration obligations in France.
- Check whether the reverse charge applies to the transaction on the side of the French buyer.
- Assess whether the company has a permanent establishment in France.
- Separate regular VAT registration from specific import mechanisms.
- Determine whether a formal representative is needed or whether a voluntary proxy will suffice.
- Check whether the selected representative meets the administration's requirements.
- Confirm accreditation for the specific company you represent.
- Define responsibility for CA3, payments, correspondence and other reports.
- Include e-reporting and access to the agréée platform.
- Describe the data flow, deadlines and liability for errors in the contract.
- Archive the decision, power of attorney, accreditation confirmations and correspondence.
Not sure if you need a representative or attorney?
We'll verify your country of residence, transaction model, and VAT liability. We'll determine the appropriate registration process and the scope of ongoing tax return processing—without calling a voluntary representative a formal tax representative.
FAQ - Tax Representative in France
Does a Polish company have to have a tax representative in France?
No. A company established in Poland as an EU country is not obliged to appoint a formal tax representative for French VAT.
Can a Polish company have a representative in France?
Yes. You may appoint a representative to perform certain formalities related to VAT registration and settlement on your behalf.
Is the representative responsible for the company's VAT?
Not in the same way as a formal tax representative. An EU company remains responsible for its obligations, even if it entrusts their technical execution to an authorized representative.
Does every non-EU company need a representative?
No. France exempts entities from certain countries with appropriate mutual assistance mechanisms. You should also check whether the company has any VAT obligations in France.
Does a UK company need a fiscal representative?
This isn't just because the UK is outside the EU. The UK is on the current official list of countries benefiting from the exemption.
Does a company from Norway need a fiscal representative?
Norway is on the official list of countries benefiting from exemption from mandatory VAT representation.
Does a Swiss company need a representative?
Switzerland is not on the current list. If a Swiss company has its own VAT or declaration obligations in France, the obligation to formally represent the company should be reviewed.
Does a US company need a representative?
The USA is not currently on the exemption list. If the US company itself is liable for French VAT or local declarations, a representation obligation may arise.
Can a representative submit VAT returns?
Yes. Filing required declarations and completing tax settlements is a core part of its functions.
Does the representative have to be established in France?
Yes. It must meet formal requirements for establishment and identification in France and obtain appropriate administrative approval.
Can you have multiple tax representatives?
As a rule, for general operations covered by representation, the principle of one formal tax representative applies.
Are a tax representative and a customs representative the same thing?
No. Customs clearance and formal VAT representation are separate functions, even if one entity may meet the requirements to perform both.
Can reverse charge eliminate the need for a representative?
This can eliminate the need for a foreign company to register in France solely for a given transaction. All other transactions still need to be verified.
Is a representative obligatory for VAT-REF?
For an EU company, no. For non-EU companies, the French refund procedure requires a formal representative for appropriate applications.
What to check before choosing a representation method?
The duty of a representative depends on the registration, transaction and country of the company's headquarters.
This material is for informational purposes only. The country qualifier and search engine provide a general path based on the list reviewed on October 6, 2026. Before registering, please confirm the current status of the list and review all company transactions.
