France – Brexit – Clarification on the obligation to appoint a tax representative for British companies

The French tax authorities have clarified that at the current stage of discussions with the UK, UK businesses that are liable for VAT in France will not be required to appoint a fiscal representative in France from 1 January 2021.

However, as at present, the use of the services of a tax agent remains essential to ensure compliance with French VAT.

The tax authorities have also announced that UK businesses that already have a French VAT number will retain that same VAT number after 1 January 2021.

Moreover, as previously mentioned, as a result of Brexit, applications for the refund of European VAT paid during the year 2020 by British companies will have to be filed:

1. Until 31 March 2021 through the European electronic portal;

2. From 1 April 2021, through the so-called “13th Directive” refund procedure, compulsorily through a tax representative.

Source: Direction générale des Finances publiques (French tax authorities) (in French)