A punctual mandate in France is when a person acts on behalf of a company or individual to carry out a specific task, such as commercial transactions or administrative procedures. The mandate is temporary and limited in time, with specific powers defined in a written contract. The punctual mandatary’s responsibility is limited to the task assigned, and they must act in the client’s best interest, following given instructions. In certain cases, businesses in the EU can designate a punctual fiscal representative in France to handle VAT-related operations, avoiding the need for a French VAT number.
Source: eurotax.fr
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