TAX REPRESENTATION : FRENCH VAT FOR FOREIGN COMPANIES

Foreign companies liable to value added tax ("VAT") in France because of their business have to respect a certain number of obligations and, in some case, must also appoint a tax representative in France if their country of establishment is outside the European Union.

The companies non established in France but liable to VAT in France must ask their registration in France for VAT purposes and must fulfill a certain number of tax returns.

For instance, the following operations are subjected to VAT in France :

• deliveries of goods in France to clients not liable to VAT in France (B2C transactions)
• intracommunity acquisitions of goods in France 
• imports of goods in France
• "distance selling" of goods from a EU country to individuals delivered in France (e.g. e-transactions) exceeding a threshold of 35.000 € (VAT excluded) per year
• some services as : 
• • services linked to a building located in France
  • electronic services
  • specific lease of means of transport

Those operations are subjected to VAT in France even if the company is not established in France (branch, office, warehouse).

Companies established in a Member State of the European Union can fulfill their fiscal declarations on their own.

However due to the complexity of the French tax law, they can appoint a tax representative in France to act on their behalf before the French tax administration.

Companies established outside the European Union must appoint a tax representative in France (under exceptions : see the list of exempted countries).

This tax representative must be a French company (a sudsidiary or a service provider like ILIADE).

You should notice that a notary or a lawyer are not allowed to act as your tax representative, only a private company can.

ILIADE assist foreign companies in getting a French VAT identification number.

ILIADE shall take care of all the formalities with local VAT authority to obtain and activate a VAT registration number in the shortest period of time and will also make the necessary initiatives to obtain a Customs number ("EORI") for imports (when needed).

ILIADE shall conduct a limited review of the economic activities engaged in by the company in France.

Such a review of the flow of goods / services, and the flow of invoices enables us to confirm the various VAT obligations in France :

• Periodicity of filling of the VAT returns
• Application of French VAT to purchases and sales invoices
• Data whose disclosure in invoice is mandatory
• Intrastat
• And optimize, when possible, the VAT procedure

The following services are foreseen in this respect :

• Processing of compliant sales ledgers in view of the preparation of the periodical VAT returns
• Preparation, signing and filling of periodical VAT returns
• Preparation, signing and filling of the periodical Intrastat returns (if any)
• Limited VAT review 

Contact us for a free quotation