France – Update of the list of non-EU countries benefiting from a tax representative exemption in France

On 26 February 2021, the French government published an update of countries outside the European Union whose companies established there are exempt from appointing a tax representative in France.

• Antigua and Barbuda;
• Armenia;
• Bosnia and Herzegovina;
• Cape Verde;
• Ecuador;
• Grenada;
• Cook Islands;
• Jamaica;
• Kenya;
• Kuwait;
• Northern Macedonia;
• Nauru;
• Niue;
• Pakistan;
• United Kingdom;
• Turkey;
• Vanuatu.

Companies established in these countries may, however, appoint a fiscal agent to carry out and fulfil their VAT obligations in France on their behalf.

If you would like more information, please contact our experts.

Source: Legifrance.gouv.fr (in French)