Tax representation in France

VAT declaration

INTRASTAT,EMEBI, ESL, ERTVA and DES

Tax representation in France

VAT Refund

VAT and financial activities

VAT training

When a company established outside the European Union carries out taxable transactions in France, it may be required to register for VAT purposes in France, file VAT returns as well as additional declarations (ERTVA, EMEBI), and remit the French VAT it collects.

Article 289 A of the French Tax Code requires such companies to appoint a fiscal representative established in France to fulfil their VAT compliance obligations, and where applicable, to pay the VAT due. The fiscal representative is jointly and severally liable for compliance with all VAT obligations relating to all transactions carried out in France by the represented company.

Examples include companies established in the United States, China, Switzerland, Morocco, etc.

However, this obligation does not apply to companies established in a non-EU country that has concluded a legal instrument with France providing for mutual assistance in tax matters.

Examples include the United Kingdom, Japan, Norway, Tunisia, etc.

As an accredited VAT fiscal representative, VAT SOLUTIONS provides a comprehensive range of services to ensure VAT compliance in France for non-French companies, including:

Acting as an accredited VAT fiscal representative for companies established in non-EU countries that do not have a mutual assistance agreement with France
Acting as a VAT agent for other foreign companies
VAT registration and deregistration in France
Preparation and filing of VAT returns, EC Sales Lists (ESL) and EMEBI reports
Regularisation and correction of VAT returns
VAT refund claims

We have identified several typical situations in which VAT SOLUTIONS generally acts as VAT fiscal representative:

Development of business activities in France by a non-EU company : setting up a storage platform in France, buy-and-sell transactions carried out from France, sales under DDP Incoterms in France, sales to French private individuals (B2C).
Occasional or one-off transactions in France by a non-EU company : opportunistic trading transactions, imports under the VAT exemption regime (Customs Procedure 42) via France with the appointment of a standard VAT fiscal representative (mandatory since 2025), and certain isolated transactions.
Freight forwarders and international logistics operators : as key players in international transit and logistics, these actors may identify VAT registration and VAT fiscal representation needs among their clients. VAT SOLUTIONS can intervene either as a subcontractor to the appointed fiscal representative or directly for their clients.
Companies belonging to an international group : a French entity within an international group may identify the need for another group entity (subsidiary, sister company or parent company) to register for VAT purposes in France and appoint a VAT fiscal representative. We can act directly as VAT fiscal representative for the group company or support the French entity in acting as VAT fiscal representative for the foreign company (subcontracting). Key benefit: when the French company acts as VAT fiscal representative for a group entity, it bears the VAT risk, which removes the need to set up a financial guarantee to cover our joint and several liability.

Why choose VAT SOLUTIONS?

Why appoint VAT SOLUTIONS as your VAT fiscal representative:

A legal requirement for certain non-EU companies :
When a company established outside the European Union carries out taxable transactions in France requiring VAT registration, the appointment of a VAT fiscal representative is mandatory (Article 289 A of the French Tax Code).

An accredited VAT fiscal representative :
In accordance with Article 289 A of the French Tax Code, the fiscal representative must be a taxable person established in France and accredited by the French tax authorities. As an accredited VAT fiscal representative, VAT SOLUTIONS provides full management of its clients’ VAT obligations in France.

VAT compliance expertise :
VAT is a complex and constantly evolving field, with numerous major reforms since 2020 (Quick Fixes, e-commerce VAT package, Brexit, import VAT reverse charge, abolition of the DEB, EMEBI statistical surveys, EC Sales Lists, etc.).
Mastering VAT rates, exemption rules, cross-border regimes and reporting obligations is particularly challenging for foreign companies. Working with VAT SOLUTIONS ensures you remain fully compliant and up to date with the latest regulatory changes.

Our VAT Fiscal Representation Support

Reliable and tailored VAT support :
Our consultants, trained within the Big Four, provide day-to-day assistance with your VAT reporting, accounting and logistics obligations, tailored to your specific needs. Need a VAT analysis or training on specific topics? Our experts can also support you.

A 360° approach :
Our experts also provide helpline services, VAT mapping, ERP configuration, training and other operational support. This 360° approach allows us to deliver both theoretical and practical expertise, enabling you to make informed strategic decisions.

Step 1 - Client meeting
During an initial, non-binding call, we review your business activities in order to confirm your VAT requirements and identify the documents required to set up the VAT fiscal representation.

Step 2 - Quotation and implementation

Following the meeting and validation of the organisational parameters, we issue a quotation and enter into a contractual agreement. Where required, a financial guarantee corresponding to 5% of the estimated annual turnover is put in place.

Step 3 - VAT Mapping
We prepare or review the mapping of your VAT flows in order to create a practical VAT guideline, covering reporting obligations, documents to be retained, mandatory invoice wording and identification of the parties responsible for document retention (customs, transport, etc.).

Step 4 - Data receipt and review

Data is submitted electronically in the VAT SOLUTIONS format (or another format accepted following prior review) by the 5th of each month. We review recoverable input VAT based on purchase invoices and import declarations, and prepare the VAT and INTRASTAT returns.

Step 5 - Review and filing of VAT / INTRASTAT returns

The returns are prepared by a consultant and reviewed and validated by a senior consultant. They are then filed with the authorities and shared with you together with the relevant payment information.VAT payments and refunds are processed directly through your bank account.

Step 6 - Compliance control and risk mitigation

Each month, we verify the consistency of your transactions with the VAT flow mapping and update it where necessary. On a sample basis, we check the availability of VAT exemption evidence for exports and intra-Community supplies. We then prepare a comprehensive report summarising identified issues, potential risks and our recommendations for improvement, ensuring sustainable and secure VAT compliance.