This is the list of non-EU countries that do not have to appoint a tax representative

Simplify your international development

  • Home
  • List of non-EU countries that do not have to appoint a tax representative
Préparez-vous au Brexit !
Votre entreprise est concernée par le Brexit ?
Vous aimeriez avoir plus d'informations à ce sujet ?

List of non-EU countries that do not have to appoint a tax representative

According to the article 289 A of the French General Tax Code, a foreign company that carries out transactions subjected to VAT in France must, in several cases, appoint a tax representative established in France, to carry out the administrative formalities for the company.

However, from several non-European countries, companies can set up in France without having recourse to a tax representative. A list including these countries exists. It was modified on March 25th, 2017 and includes 13 new countries.

Here is the complete list of non-European countries that don’t need to have a tax representative in France:

South AfricaFaroe IslandsNew-Zealand
ArubaIndiaFrench Polynesia
AustraliaIcelandRepublic of korea
AzrbaidjanJapanSt. Bartholomew
CuraçaoMauritiusSaint-Martin
GéorgiaMexicoSint Marteen
GhanaMoldaviaTunisia
GreenlandNorvwayUkraine

FOR OTHER COUNTRIES, WHY A TAX REPRESENTATIVE ?

When a company outside the European Union decides to locate in France to carry out transactions subjected to VAT (companies which carry out transactions with suspension of duties and taxes do not have this obligation), it must make a use of a representative which has full responsibility for VAT on all transactions carried out by the foreign company established in the European country.

Among the important missions of this Tax representative; we find the VAT management. First step for this representative, its to register the foreign company with the tax authorities of France to obtain an intra-Community VAT number, which allows the foreign company to declare the taxable operations.

OBLIGATIONS OF A TAX REPRESENTATIVE

Legally, the tax representative is linked to the foreign company by a mandate. He is responsible for compliance with accounting and tax obligations relating to VAT for transactions carried out in France by the foreign company. If the tax representative does not fulfill his obligations or if the foreign company does not designate one, it is the French customer who will be liable for the VAT and the penalties that concern it.

So if a foreign company that has the obligation to have a tax representative, does not designate one, it will have consequences on its reputation and its commercial policy.

NOMINATION OF A TAX REPRESENTATIVE

The foreign company has the right to choose its tax representative subject to VAT in France, that should be in a good fiscal morality. The foreign company must designate only one tax representative for all its operations in France.

In order to secure the operations and to make the mandatory declarations as efficiently as possible, foreign companies request the assistance of a tax representative.

Subscribe to ASD Group's newsletter
and receive all our latest information and news.
Newsletter modal
Nos experts sont à votre disposition pour répondre à toutes vos questions.
Pakar kami siap membantu Anda untuk menjawab semua pertanyaan Anda.
Our experts are at your disposal to answer your questions.
Nuestros expertos están a su disposición para responder a todas sus preguntas. ¡Realice una consulta gratuita!
Os nossos especialistas estão à sua disposição para responder a todas as suas questões.
I nostri esperti sono a vostra disposizione per rispondere a tutte le tue domande. Approfitta di una consulenza gratuita !
Unsere Experten stehen Ihnen zur Verfügung um Ihnen alle Fragen zu beantworten.
Na váš dotaz obratem odpovíme. Využijte možnosti konzultace!
Nasi eksperci są do Twojej dyspozycji, aby odpowiedzieć na Twoje pytania.
Experții noștri sunt la dispoziția dumneavoastră pentru a vă răspunde la toate întrebările. Profitați de consultanța gratuită !
Onze deskundigen staan tot uw beschikking om al uw vragen te beantwoorden. Krijg gratis advies!
Нашите експерти са на разположение, за да отговорят на въпросите Ви. Възползвайте се от безплатна консултация!
我们的专家随时为您解答问题。立刻进行免费咨询