Tax systems and reporting and accounting obligations – Reporting obligations and formalities – Specific obligations and formalities – Taxable persons not established in France – Taxable persons established outside the European Union: tax representation

For accreditations requested before April 23, 2022, the date of entry into force of decree no. general tax code , compliance with the condition relating to financial solvency provided for in 3° of A of IV of article 289 A of the CGI can only be verified by the administration from 1 ^January 2024.

Source: gouv.fr