What is a Fiscal Representative in France?
Legal definition and obligations
A fiscal representative in France is a DGFiP-approved entity (cabinet or individual) that acts as the official tax agent of a foreign company for all French VAT matters. This representative files VAT returns, maintains accounting records, and is jointly liable for the tax obligations of their foreign client towards the French tax authorities.
The legal basis is article 289 A of the Code général des impôts (CGI). The requirement applies to companies established outside the European Union that make taxable sales in France — whether of goods or services. Failure to appoint a representative when required exposes the foreign company to penalties, blocked customs clearances, and potential liability for unpaid VAT.
Who is required to appoint one?
The obligation to appoint a fiscal representative in France applies to:
- Companies established outside the EU (USA, UK post-Brexit, China, Australia, Canada, etc.) that sell goods or services subject to French VAT
- Importers from non-EU countries that do not have a fixed establishment in France
- E-commerce sellers shipping goods from outside the EU to French customers above the distance-selling thresholds
- Marketplace sellers (Amazon, Cdiscount, etc.) storing goods in French warehouses
EU-based companies are generally exempt from this obligation but may still need to register for French VAT through a simpler "VAT registration without a representative" procedure.
EU vs. non-EU companies: different rules
Since Brexit (1 January 2021), UK companies are treated as non-EU entities under French tax law — the same rules that apply to US, Canadian, or Asian companies now apply to British businesses. This means UK companies trading in France are required to appoint a fiscal representative, with no exception.
EU companies (Germany, Spain, Italy, etc.) are not required to appoint a fiscal representative but must still register for French VAT if they exceed the applicable thresholds. They can do so directly or through a tax agent without joint liability.
Your Obligations as a Foreign Company Selling in France
VAT registration requirements
Any non-EU company making taxable sales in France must:
- Register for a French VAT number (numéro TVA intracommunautaire) with the SIRET registration number
- File periodic VAT returns (monthly or quarterly depending on turnover)
- Issue invoices compliant with French rules (articles 289 and 242 nonies A of the CGI)
- Keep accounting records available for French tax audits for at least 6 years
Your fiscal representative handles all of these obligations on your behalf. They are your single point of contact with the Direction générale des finances publiques (DGFiP) and the customs authority.
Customs and import duties
If you import physical goods into France, your fiscal representative can also assist with customs formalities: obtaining an EORI number, filing import VAT declarations, and managing VAT on imports (PVI — paiement de la TVA à l'importation). Since January 2022, import VAT is collected by the DGFiP rather than customs, which requires coordination with your fiscal representative.
Penalties for non-compliance
Operating in France without a required fiscal representative carries significant risks:
- Financial penalties: late filing surcharges of 5% to 80% of the VAT due, plus interest
- Customs blockage: goods can be held at French customs if no fiscal representative is appointed
- Joint liability: the French tax authorities can pursue your representative for unpaid VAT — making cabinet selection critical
- Marketplace obligations: platforms like Amazon are required to collect and remit VAT on behalf of sellers who fail to comply — this can lead to account suspension
What Does a French Fiscal Representative Do?
A DGFiP-approved fiscal representative in France carries out the following missions:
- Initial VAT registration and obtaining your French VAT number
- Monthly or quarterly VAT return filing (CA3 form)
- Import VAT declarations (if applicable)
- Intrastat filings for trade statistics (if applicable)
- Liaison with the DGFiP during audits or verification requests
- Advice on French VAT rates, exemptions, and special schemes (OSS, IOSS)
- Issuing and checking VAT-compliant invoices
- Annual VAT summary filings
The best representatives also provide strategic advice: optimising your VAT cash flow, identifying refund opportunities, and ensuring your supply chain structure minimises French tax risk.
How FiscalConnexion Works
FiscalConnexion is a matching platform that connects foreign companies with the most suitable DGFiP-approved fiscal representatives in France — based on your country of origin, sector of activity, and specific needs.
- Browse our selection: consult the ranking of accredited cabinets below, filtered by speciality (e-commerce, import/export, UK/USA companies, etc.)
- Contact the cabinet directly: click through to the cabinet's page and reach out — all our partners commit to responding within 48 hours
- Get started quickly: your representative handles the entire registration process; you can be compliant in France within 2 to 4 weeks
All cabinets listed on FiscalConnexion are DGFiP-approved fiscal representatives, with proven experience working with non-French companies. Our 2026 selection prioritises bilingual teams (EN/FR), transparent pricing, and fast response times.