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Tax representation · Foreign companies
Tax representation
VAT
Foreign companies not established in France must appoint a tax representative when they are liable to VAT in France.
Registration
€500 excl. VAT
flat fee payable when the quote is accepted
✓ Free quote · Reply within 48 hours
500€ excl. VAT
Flat fee for VAT registration in France
200→750€ excl. VAT
Monthly or quarterly flat fee for tax returns
10.000€ excl. VAT
Distance selling threshold
27States
members of the European Union
ILIADE assists companies not established in France with their VAT obligations. Whether or not your company carries out transactions liable to VAT in France, we have solutions to help you.
Companies not carrying out taxable transactions in France
As part of your business, your company may occasionally have to pay VAT in France on its purchases of goods and services (for example, an employee attends a training course in France, your company organises a seminar with all the group’s subsidiaries, an employee visits a customer).
Operators not registered for VAT in France can ask the French State, under certain conditions and within certain limits, for a refund of the VAT paid in France.
- If your company is established outside the European Union, you can obtain a VAT refund under the 13th VAT Directive (86/560/EEC). You will have to appoint a tax representative in France (French Tax Code, art. 242 0 Z octies) who will undertake towards the French State to carry out the formalities and obligations for the foreign company. ILIADE assists you as an accredited tax representative.
- If your company is established in the European Union, a special VAT refund procedure common to all Member States was introduced by Directive 2008/9/EC of 12 February 2008.
Companies carrying out taxable transactions in France
Foreign companies that carry out transactions subject to VAT in France without being established there are subject to a number of tax and reporting obligations in France.
Do you carry out transactions liable to VAT in France?
Taxable persons not established in France who carry out transactions liable to VAT in France must register and file a number of tax and statistical returns.
Examples of such transactions include:
- supplies of goods to customers not liable to VAT in France
- intra-Community acquisitions of goods (or equivalent transfers) located in France
- imports of goods into France
- “distance sales” from a foreign country to individuals delivered in France (mail order, e-commerce) exceeding €10,000 excl. VAT in the previous or current calendar year
- certain services: services relating to a property located in France, certain rentals of means of transport, electronic services, intangible services supplied by a company established outside the European Union to a person not liable to VAT when the service is used in France
These transactions are subject to French VAT even if the company has no structure of its own in France to carry out its activity (branch, office, storage).
Taxable persons established in one of the 27 Member States of the European Union, or in a non-EU country that has signed a tax debt recovery assistance agreement with France, can fulfil their tax and reporting obligations in France on their own. They can, however, appoint a tax agent to assist them before the French State.
You will find the list of non-EU countries that have signed a tax debt recovery assistance agreement with France by contacting us.
On the other hand, taxable persons established in a non-EU State that has not signed a tax debt recovery assistance agreement with France are required to appoint a tax representative in France.
VAT registration in France
ILIADE offers an analysis of your economic, operational and legal situation, and of the commercial flow you plan to have in France.
We will review your purchase and sales invoices and advise you so that they comply with French law.
We will carry out the VAT registration formalities in France on your behalf and provide you with documentation on invoicing rules and the VAT treatment of your transactions.
The tax representative’s mission (French Tax Code, art. 289 A)
The tax representative appointed by the foreign taxable person is accredited by the French State.
They undertake to fulfil their client’s reporting obligations and, in the case of taxable transactions, to pay the tax in their place.
The tax representative is financially liable in the event of irregularities.
The tax and statistical returns filed through the tax representative are as follows:
- periodic VAT turnover return for the tax authorities (monthly or quarterly)
- reply to the monthly statistical survey on intra-European Union trade in goods (EMEBI) and recapitulative statement of customers for the customs authorities (monthly)
In this context, we review your purchase and sales invoices against tax regulations, and advise you on recovering as much as possible of the VAT invoiced to you by your suppliers.
We will be the point of contact for the tax and customs authorities to answer any question concerning you.
The tax agent’s mission (French Tax Code, Annex III, art. 95)
The tax agent is appointed by the foreign taxable person under an agency contract to take charge of all or part of the formalities incumbent on their principal.
They assist their client in fulfilling their tax and reporting obligations in France and, in the case of taxable transactions, pay the VAT in the name of the foreign taxable person.
They act under the responsibility of their principal and do not incur financial liability towards the French State in the event of irregularities.
The tax and statistical returns filed by the tax agent are as follows:
- periodic VAT turnover return for the tax authorities
- reply to the EMEBI and recapitulative statement of customers for the customs authorities
In this context, we review your purchase and sales invoices, and advise you on recovering as much as possible of the VAT invoiced to you by your suppliers.
We will be the point of contact for the tax and customs authorities to answer any question concerning you.
Is your foreign company doing business in France?
€500 excl. VAT
flat fee payable when the quote is accepted
- Free quote
- Reply within 48 hours
- Review of your invoices
- Point of contact for the tax and customs authorities
How we work
Your file,
step by step.
Analysis
Your situation and the commercial flow you plan to have in France.
Registration
We carry out the VAT registration formalities.
Tax returns
Monthly or quarterly VAT, EMEBI and recapitulative statement of customers.
Single point of contact
Dealing with the tax and customs authorities.
Is your company developing business in France?
Let’s talk about your
commercial flow.
Free, no-obligation quote · Reply within 48 hours.
Our other services
We can also
help you with…
Non-residents
Real estate tax representation
Sale of a property in France by a non-resident: individual, capital company or partnership.
0.60% excl. VAT of the sale price
Non-residents
Share sale tax representation
Sale of shares or company interests in a French company by a non-resident seller.
0.60% excl. VAT of the sale price
Non-residents
VAT tax representation
VAT registration and representation for foreign companies carrying out taxable transactions in France.
From €500 excl. VAT
Companies
Foreign VAT refund
Recovery of the VAT incurred by your company in other European Union Member States or outside the Union.
From €500 excl. VAT
Companies
Tax return filing
Outsourcing of your VAT, EMEBI, recapitulative statement of customers and DES returns, with invoice review.
On quotation