When Do You Need a VAT Representative in France?
A VAT representative in France — also known as a fiscal representative (représentant fiscal) — is required whenever a non-EU company carries out taxable operations on French territory. This is a mandatory legal obligation under Article 289 A of the French General Tax Code (Code Général des Impôts), not an option.
Your company needs a French VAT representative if it:
- Sells goods to French customers (B2C or B2B) beyond applicable VAT thresholds
- Stores goods in France — in a warehouse, a third-party logistics provider, or via Amazon FBA
- Imports goods into France from outside the EU
- Performs taxable services to non-VAT-registered French customers
- Carries out construction or installation works in France
- Sells through French marketplaces (Amazon.fr, Cdiscount, Fnac, etc.)
Who must appoint a VAT representative? Any company established outside the European Union — including UK companies post-Brexit (from 1 January 2021), US companies, Chinese companies, and businesses from Japan, Australia, Canada, and other non-EU countries.
EU-based companies (e.g. Germany, Netherlands, Spain) are generally not required to appoint a formal VAT representative and can register directly with the French tax authority. However, they must still comply with all French VAT obligations.
Responsibilities of a French VAT Representative
A French VAT representative is not simply an agent or intermediary. Under French law, they take on full joint and several liability for VAT payments on behalf of your company. This means that if your company fails to pay VAT, the representative is personally liable for the amount due. This is why the DGFiP requires VAT representatives to hold an official accreditation (agrément fiscal).
In 2026, a DGFiP-approved VAT representative handles:
- VAT registration: preparation and submission of the full registration file to the relevant Service des Impôts des Entreprises (SIE), obtaining a French VAT number (FR XX XXXXXXXXX)
- VAT return filing: monthly CA3 returns or quarterly filings, on time, every time
- VAT payments: ensuring all amounts due are paid within legal deadlines
- Intrastat/DEB declarations: if your company moves goods between France and other EU countries
- VAT refund requests: managing credit VAT claims on your behalf
- Tax authority correspondence: responding to DGFiP enquiries and audit requests
- Ongoing advisory: keeping your company informed of changes in French and EU VAT rules
How to Appoint a VAT Representative in France: Step-by-Step
The process of appointing a VAT representative and registering for French VAT typically follows these steps:
- Choose an accredited VAT representative — verify that the cabinet holds a valid DGFiP accreditation (agrément fiscal). FiscalConnexion only features pre-screened, accredited specialists.
- Sign a mandate — a formal mandate (mandat) must be signed between your company and the representative, specifying the scope of the mission and the joint liability clause.
- Gather your company documents — typically: certificate of incorporation, company statutes, proof of activity in France (contract, invoice, shipping document), signatory's proof of authority, and a bank statement.
- Submit the registration file — your VAT representative submits the complete dossier to the competent SIE in France.
- Receive your French VAT number — the DGFiP processes the file and issues a French VAT number (FR XX + SIREN). Typical timelines: 3–6 weeks for EU companies, 6–10 weeks for non-EU companies.
- Start filing VAT returns — your representative manages all ongoing VAT obligations from day one.
For a detailed breakdown of VAT registration costs, see our dedicated page: Prix représentant fiscal France.
Why Use FiscalConnexion to Find Your VAT Representative?
FiscalConnexion is a specialised matching platform connecting foreign companies with DGFiP-accredited VAT representatives in France. Unlike a general accounting directory, we focus exclusively on this niche — which means our partner cabinets are experienced with international clients and non-EU company structures.
- All accredited: every partner holds a valid DGFiP accreditation — no exceptions
- Bilingual (FR/EN): our partners work in English with international clients
- Experienced with non-EU companies: UK post-Brexit, USA, China, Japan, Australia
- Fast response: first contact within 48 hours
- Transparent pricing: clear fee structures, no hidden costs