France Fiscal Representative Requirements for Non-EU Businesses

• Non-EU businesses operating in France and subject to French VAT generally must appoint a locally established fiscal representative.
• This applies to activities such as importing goods, storing stock, delivering to French customers, providing taxable services, and selling online to French consumers.
• A fiscal representative handles VAT registration, filings, records, and tax audit support, and shares joint liability for any VAT debts, penalties, or interest.
• France now has updated accreditation rules, so businesses should verify their representative is currently accredited, not just previously approved.
• Operating without the required accredited representative can lead to denied VAT refunds, penalties, and in serious cases civil or criminal liability.

Source: vatit.com

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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