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)
