Since a Community or non-Community taxable company is liable for VAT in France, it is required to register for VAT.
VAT IDENTIFICATION PROCEDURE IN FRANCE
In order to complete the registration formalities in France, the company established outside the European Union must appoint a tax representative in France.
If the company is established in the European Union, it can make the request for identification itself or use a tax agent.
The duly appointed tax representative (or tax agent if a its Community company) carries out the VAT identification of the foreign company, subject to the transmission by the latter of all the necessary data to the Tax administration.
The European Commission recalled that only the tax administrations of each of the Member States are competent to attribute a VAT number.
The European Commission has not set a deadline for the delivery of a VAT number to the companies in France.
Nevertheless, a reasonable time must be respected.
Originally, the Tax Administration issues a VAT number to foreign companies within a period of about one and a half months from the filing of the file with the relevant departments.
Currently, the Tax Administration has indicated a significant increase in this expectation, which may last up to three months.
As your representative / tax agent, ASD Group assists you in carrying out the administrative procedures with the Tax Administration and the compliance of all your operations in France and in the European Union. Contact us for more information.