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)