The French tax and customs authorities require the appointment of a tax representative established in France where a business established outside France is liable for the payment in France of certain indirect taxes or must fulfill reporting obligations without being liable to pay tax.
The tax representative is personally responsible for declarations and the payment of taxes due to the concerned administrations.
A TAX REPRESENTATIVE IS NOTABLY REQUIRED IN THE FOLLOWING CASES:
IN VAT MATTERS, for businesses established in a country outside the European Union which has not signed with France an agreement on administrative assistance in the fight against fraud and tax evasion and which need to register for VAT purposes in France.
In order to declare :
- THE TAXES DUE ON SUPPLY OF GAS IN FRANCE by a supplier established outside France.
- THE TAXES DUE ON E-GAMING AND BETTING BY BUSINESSES ESTABLISHED OUTSIDE FRANCE offered online to consumers residing in France.
- THE TAXES DUE ON INSURANCE PREMIUM, on behalf of insurance companies established in a country outside the European Union which has not signed with France an agreement on administrative assistance to fight fraud and tax evasion, and marketing in France risk insurance and life insurance products as free supply of services.
- THE WITHHOLDING AND SOCIAL SECURITY TAXES DUE BY OF A COUNTRY OUTSIDE EU which has not concluded with France an agreement on administrative assistance in the fight against fraud and tax evasion, SELLING A REAL ESTATE PROPERTY LOCTAED IN FRANCE, shares of SCI owning a property in France, shares of predominantly real estate company, or shares of a non predominantly real estate company in some cases.
Our company La Représentation Fiscale, created in January 1963, provides tax representation services to a hundred overseas businesses.