Public Consultation: New International VAT Mandate Regime for Non-Established Taxpayers in France

• A new “international representative” mechanism for VAT declaration and payment by non-established entities in France took effect on January 1, 2025.
• The publication explains the conditions, operation, and interaction of this mechanism with existing systems for non-established taxpayers using third parties.
• The administrative doctrine is updated to introduce the concept of “indirect export.”
• A public consultation on related tax guidelines runs from February 11 to March 31, 2026, with feedback to be sent by signed email.
• Practitioner input is specifically requested regarding the exclusion of imports followed by intra-community deliveries from the new mechanism.

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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