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
