New VAT Representation Rules for Foreign Businesses in France Effective January 2025

• The French tax administration clarified VAT representation and mandate rules for foreign businesses operating in France, effective January 1, 2025.
• Three types of mandates are recognized: occasional fiscal representative (for EU businesses only, for specific operations), permanent representative (for both EU and non-EU businesses with regular taxable activities), and a new international representative (for import operations, effective 2025).
• The occasional mandate is limited to specific transactions and not available to non-EU businesses.
• The permanent mandate allows regular VAT compliance in France without transferring fiscal responsibility to the representative.
• The new international mandate is designed for import situations where the foreign business does not have direct control over goods entering France.

Source: eurotax.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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