The original mandate for CERFA declarations from companies subject to value added tax (VAT) established in a Member State of the European Union other than France is no longer required. These companies can now send the scanned version of the signed mandate to the competent company tax service. The original mandate must be kept in order to be presented by the taxable person at the request of the service.
Source Bofip
Linked document:
BOI-TVA-DECLA-20-30-40-20 : VAT – Tax systems and reporting and accounting obligations – Reporting obligations and formalities – Special obligations and formalities – Taxable persons established in the European Union
Latest Posts in "France"
- France Publishes New E-Invoicing Specifications and AFNOR Standards Ahead of 2026 Mandate
- French Senate Rejects VAT Registration Threshold Reform; Existing Rules to Remain Unchanged for 2026
- French Senate Rejects Lower VAT Thresholds for Small Businesses in 2026 Finance Bill
- France Clarifies VAT Rates for Cultural, Recreational, and Educational Activities and Related Services
- France Updates VAT Guidance for Admission Fees to Recreational Motorsport and Karting Circuits
