Fiscal representative for ecommerce sellers in France
A Fiscal Representative may be required in France for businesses looking to registration for VAT in France. It is mandatory for most of non resident, who carry out local activity by providing goods or services to French businesses or individuals. The local Tax representative in France will be responsible for managing the queries and filing obligations of the non-resident trader. A fiscal representative supports non-EU companies in fulfilling tax requirements.
- VAT registration and filings
- Invoicing
- Accounting
- Completion of reporting obligations
There is an important difference between a fiscal representative (representative) and a fiscal mediator (agent). The appointment of an agent is voluntary for all companies and the agent acts on behalf of and in the name of the client. The representative, on the other hand, appears in his own name to the authorities and must therefore be approved beforehand.
The following entrepreneurs, among others, are allowed to act as fiscal representatives in France:
- Tax consultant
- Lawyers
- Chartered accountants and sworn auditors
- Notaries
Non-EU country but no need representation
This list of countries that do not require a Fiscal Rep. currently includes United Kingdom. Australia; India; Iceland; Japan; Mexico; New Zealand; Norway; South Korea; and South Africa.
Representative Appointment
Except in the case of specific representation, the taxable person established outside the EU. It could be only designate one representative for all the transactions he carries out in France.
Full freedom is left to the taxable person in the choice of his representative. However, the representative must be a VAT taxable person established in France, duly known as such by the General Directorate of Public Finances. In practice, he must be known to the administration as liable for VAT and regularly submit turnover declarations.
The taxable representative established in France must be accredited by the corporate tax service to which he is responsible. The fiscal representative must send a written request to the tax service of the companies to which he is personally responsible. His designation by the taxable person established outside the European Union, accompanied by his acceptance. The business tax service notifies the representative in writing of the granting or refusal of accreditation.
Duration of appointment
In principle, the designation cannot have retroactive effect. However, the Directorate of Public Finance may, in duly justified cases, accept such a designation, provided that. On the one hand, the taxable person established outside the European Union expresses his intention to regularize his situation. The representative undertakes expressly to represent this taxable person since the beginning of the period to be regularized.
