Clarifications are provided concerning the formalities relating to the allocation of a value added tax identification number to a company established outside the European Union subject to the obligation to appoint a tax representative.
Related news:
Related document:
BOI-TVA-DECLA-20-30-40-10 : VAT – 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 : fiscal representation
Source: gouv.fr
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