What is tax representation?<\/strong><\/h2>\n\n\n\nTax representation is a legal obligation imposed by the tax authorities of certain European countries on foreign businesses residing outside the European Union<\/strong>, in a country that has not concluded a mutual assistance clause for the recovery of tax claims, and which carry out transactions in that EU territory for which they are liable for VAT.<\/p>\n\n\n\nThere are many advantages to using tax representation. As explained, in some Member States this is an obligation, but it is also a simple and cost-effective alternative for expanding into new markets in the European Union.<\/p>\n\n\n\n
By using tax representation, businesses established outside the EU that move goods in European markets will be able to do so without creating a subsidiary or an entity established on European territory. This means that there is no need for physical premises and\/or employees on site, thus avoiding the costs and constraints of setting up a business.<\/p>\n\n\n\n
In addition, businesses using a tax representative who is not considered to be established in Europe will not be subject to tax on profits in the Member State where the transactions take place. <\/p>\n\n\n\n
When to appoint a tax representative?<\/strong><\/h2>\n\n\n\n![\"\"](\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/01\/quand-designer-un-representant-fiscal-1024x681.jpg\")
In which cases should a tax representative be appointed?<\/figcaption><\/figure>\n\n\n\nA tax representative must be appointed if a business established outside the European Union plans to carry out transactions for which it is liable for VAT in one of the European Union Member States.<\/strong><\/p>\n\n\n\nBelow is a non-exhaustive list of transactions which make a business liable for VAT and which require registration in the Member State where the transaction takes place:<\/p>\n\n\n\n
\n- Imports into an EU Member State of goods from a country outside the EU for which VAT is compulsorily and automatically reverse charged in the VAT return<\/strong> (e.g. France since 1 January 2022<\/a>);<\/li>\n\n\n\n
- Les exportations au d\u00e9part d\u2019un \u00c9tat membre de l\u2019UE vers un pays situ\u00e9 en dehors de l\u2019UE ;<\/li>\n\n\n\n
- Les acquisitions intracommunautaires de marchandises dans un \u00c9tat membre de l\u2019UE en provenance d\u2019un autre \u00c9tat membre de l\u2019UE ;<\/li>\n\n\n\n
- Les livraisons intracommunautaires de marchandises depuis un \u00c9tat membre de l\u2019UE \u00e0 destination d\u2019un assujetti \u00e9tabli et identifi\u00e9 \u00e0 la TVA dans un autre \u00c9tat membre de l\u2019UE ;<\/li>\n\n\n\n
- Les ventes locales de marchandises pour lesquelles le fournisseur est redevable de la TVA.<\/li>\n<\/ul>\n\n\n\n
Furthermore, failure to appoint a tax representative, when this is an obligation imposed by the Member State, is sanctioned by the European tax authorities<\/strong> by means of penalties and interest for late payment and may lead to constraints in terms of the recovery of deductible VAT.<\/p>\n\n\n\nAs a reminder: companies established outside the EU are exempted from appointing a tax representative<\/strong> if the country of establishment of the company is one of the countries with which the European Union has concluded a mutual assistance clause for the recovery of tax claims with the EU. However, the non-resident taxable person will have to register in order to obtain a VAT number and to fulfil his tax obligations.<\/p>\n\n\n\nWho can be a VAT representative?<\/strong><\/h2>\n\n\n\nIn order to be a VAT representative<\/strong>, it is necessary to meet various conditions set by the Member State:<\/p>\n\n\n\n\n- Le repr\u00e9sentant fiscal doit \u00eatre une entreprise assujettie \u00e0 la TVA. Ainsi, cette derni\u00e8re doit \u00eatre recens\u00e9e comme redevable de la TVA aupr\u00e8s des services de l\u2019administration fiscale du pays ;<\/li>\n\n\n\n
- Disposer d\u2019une organisation administrative et de moyens humains et mat\u00e9riels lui permettant d\u2019assurer sa mission de repr\u00e9sentation ;<\/li>\n\n\n\n
- Disposer d\u2019une solvabilit\u00e9 financi\u00e8re en relation avec ses obligations de repr\u00e9sentant ;<\/li>\n\n\n\n
- Le repr\u00e9sentant fiscal doit disposer d\u2019une bonne moralit\u00e9 fiscale. C\u2019est pourquoi des contr\u00f4les r\u00e9guliers sont aupr\u00e8s de ce dernier afin de s\u2019assurer de leur moralit\u00e9 indiscutable ;<\/li>\n\n\n\n
- Le repr\u00e9sentant fiscal doit disposer du si\u00e8ge social de son activit\u00e9 ou d\u2019un \u00e9tablissement stable sur le territoire.<\/li>\n<\/ul>\n\n\n\n
Who can be an accredited tax representative?<\/strong><\/h2>\n\n\n\nIn order to become a tax representative, it is necessary to apply for accreditation with the relevant supervisory authorities<\/strong>. This requires a written application.<\/p>\n\n\n\nIn addition, in order to be appointed as a tax representative, it is necessary to comply with the conditions set out above.<\/p>\n\n\n\n
Furthermore, only the following businesses or organisations are eligible to become accredited tax representatives:<\/p>\n\n\n\n
\n- Une filiale de l’entreprise \u00e9tablie hors de l’Union europ\u00e9enne ;<\/li>\n\n\n\n
- Un client ou un fournisseur ;<\/li>\n\n\n\n
- Un commissionnaire en douane agr\u00e9\u00e9 ;<\/li>\n\n\n\n
- Un commer\u00e7ant ;<\/li>\n\n\n\n
- Un industriel ;<\/li>\n\n\n\n
- Un \u00e9tablissement bancaire ou de cr\u00e9dit r\u00e9alisant des op\u00e9rations imposables ;<\/li>\n\n\n\n
- Une entreprise sp\u00e9cialis\u00e9e dans la repr\u00e9sentation fiscale.<\/li>\n<\/ul>\n\n\n\n
What documents must be provided? <\/strong><\/h2>\n\n\n\nIn order to appoint a tax representative, the business established outside the European Union will have to establish a mandate before any reimbursement claims are filed.<\/p>\n\n\n\n
The power of attorney must be a written request signed by the legal representative of the business<\/strong> and sent to the business\u2019s tax office. It should contain the following information:<\/p>\n\n\n\n\n- Le nom et l\u2019adresse de l\u2019entreprise ;<\/li>\n\n\n\n
- Le nom et l\u2019adresse du repr\u00e9sentant fiscal ;<\/li>\n\n\n\n
- La d\u00e9signation par l\u2019entreprise non-r\u00e9sidente de l\u2019UE du repr\u00e9sentant ;<\/li>\n\n\n\n
- L\u2019acceptation par le repr\u00e9sentant de sa d\u00e9signation ;<\/li>\n\n\n\n
- L\u2019engagement du repr\u00e9sentant d\u2019accomplir ses obligations ;<\/li>\n\n\n\n
- La date de prise d\u2019effet du mandat. <\/li>\n<\/ul>\n\n\n\n
Please note that it is only possible to appoint one representative<\/strong> for all the operations carried out.<\/p>\n\n\n\nOnce the mandate has been sent to the corporate tax office, a written notification will be sent to the business to inform it of the decision made by the administration.<\/p>\n\n\n\n
Please note: unless it is established for a specific period of time, the power of attorney is established for an indefinite period. It is therefore valid until the contract is terminated.<\/p>\n\n\n\n
Why use the services of ASD Group?<\/strong><\/h2>\n\n\n\nSpecialised in intra-EU VAT exchanges<\/strong>, we put our experience at your service to assist you in your day-to-day operations and safeguard your transactions. Benefit from a number of advantages:<\/p>\n\n\n\n\n- Un accompagnement optimal. En tant que repr\u00e9sentant fiscal, nous prenons en charge l\u2019ensemble de vos formalit\u00e9s en mati\u00e8re de TVA et de taxes parafiscales.<\/li>\n\n\n\n
- A team of specialists at your service. With our network of 27 offices worldwide, you can benefit from a team of tax specialists specialised in intra-Community VAT who will support you through all your procedures.<\/li>\n\n\n\n
- Une veille r\u00e9glementaire et une compliance. Nous s\u00e9curisons vos formalit\u00e9s en identifiant les \u00e9volutions r\u00e9glementaires applicables en mati\u00e8re de TVA dans vos pays cibles, pour vous informer de tout changement en mati\u00e8re de fiscalit\u00e9.<\/li>\n\n\n\n
- Un contr\u00f4le et une s\u00e9curit\u00e9. Nos outils sp\u00e9cifiques assurent un contr\u00f4le des flux et des seuils pour s\u00e9curiser vos op\u00e9rations.<\/li>\n<\/ul>\n\n\n\n
For more information on which EU countries require an accredited representative for taxable services performed on their territory, contact our experts<\/a>.\r\n\r\nYou can always call on ASD Group to obtain your VAT number and file your returns<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"Whether a legal obligation or a cost-effective option, a tax representative is an essential tool for businesses liable for VAT in the EU.<\/p>\n","protected":false},"author":36,"featured_media":118676,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4389],"pays":[],"class_list":["post-120100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-tax-representation"],"yoast_head":"\n
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There are many advantages to using tax representation. As explained, in some Member States this is an obligation, but it is also a simple and cost-effective alternative for expanding into new markets in the European Union.<\/p>\n\n\n\n
By using tax representation, businesses established outside the EU that move goods in European markets will be able to do so without creating a subsidiary or an entity established on European territory. This means that there is no need for physical premises and\/or employees on site, thus avoiding the costs and constraints of setting up a business.<\/p>\n\n\n\n
In addition, businesses using a tax representative who is not considered to be established in Europe will not be subject to tax on profits in the Member State where the transactions take place. <\/p>\n\n\n\n
When to appoint a tax representative?<\/strong><\/h2>\n\n\n\nIn which cases should a tax representative be appointed?<\/figcaption><\/figure>\n\n\n\nA tax representative must be appointed if a business established outside the European Union plans to carry out transactions for which it is liable for VAT in one of the European Union Member States.<\/strong><\/p>\n\n\n\nBelow is a non-exhaustive list of transactions which make a business liable for VAT and which require registration in the Member State where the transaction takes place:<\/p>\n\n\n\n
\n- Imports into an EU Member State of goods from a country outside the EU for which VAT is compulsorily and automatically reverse charged in the VAT return<\/strong> (e.g. France since 1 January 2022<\/a>);<\/li>\n\n\n\n
- Les exportations au d\u00e9part d\u2019un \u00c9tat membre de l\u2019UE vers un pays situ\u00e9 en dehors de l\u2019UE ;<\/li>\n\n\n\n
- Les acquisitions intracommunautaires de marchandises dans un \u00c9tat membre de l\u2019UE en provenance d\u2019un autre \u00c9tat membre de l\u2019UE ;<\/li>\n\n\n\n
- Les livraisons intracommunautaires de marchandises depuis un \u00c9tat membre de l\u2019UE \u00e0 destination d\u2019un assujetti \u00e9tabli et identifi\u00e9 \u00e0 la TVA dans un autre \u00c9tat membre de l\u2019UE ;<\/li>\n\n\n\n
- Les ventes locales de marchandises pour lesquelles le fournisseur est redevable de la TVA.<\/li>\n<\/ul>\n\n\n\n
Furthermore, failure to appoint a tax representative, when this is an obligation imposed by the Member State, is sanctioned by the European tax authorities<\/strong> by means of penalties and interest for late payment and may lead to constraints in terms of the recovery of deductible VAT.<\/p>\n\n\n\nAs a reminder: companies established outside the EU are exempted from appointing a tax representative<\/strong> if the country of establishment of the company is one of the countries with which the European Union has concluded a mutual assistance clause for the recovery of tax claims with the EU. However, the non-resident taxable person will have to register in order to obtain a VAT number and to fulfil his tax obligations.<\/p>\n\n\n\nWho can be a VAT representative?<\/strong><\/h2>\n\n\n\nIn order to be a VAT representative<\/strong>, it is necessary to meet various conditions set by the Member State:<\/p>\n\n\n\n\n- Le repr\u00e9sentant fiscal doit \u00eatre une entreprise assujettie \u00e0 la TVA. Ainsi, cette derni\u00e8re doit \u00eatre recens\u00e9e comme redevable de la TVA aupr\u00e8s des services de l\u2019administration fiscale du pays ;<\/li>\n\n\n\n
- Disposer d\u2019une organisation administrative et de moyens humains et mat\u00e9riels lui permettant d\u2019assurer sa mission de repr\u00e9sentation ;<\/li>\n\n\n\n
- Disposer d\u2019une solvabilit\u00e9 financi\u00e8re en relation avec ses obligations de repr\u00e9sentant ;<\/li>\n\n\n\n
- Le repr\u00e9sentant fiscal doit disposer d\u2019une bonne moralit\u00e9 fiscale. C\u2019est pourquoi des contr\u00f4les r\u00e9guliers sont aupr\u00e8s de ce dernier afin de s\u2019assurer de leur moralit\u00e9 indiscutable ;<\/li>\n\n\n\n
- Le repr\u00e9sentant fiscal doit disposer du si\u00e8ge social de son activit\u00e9 ou d\u2019un \u00e9tablissement stable sur le territoire.<\/li>\n<\/ul>\n\n\n\n
Who can be an accredited tax representative?<\/strong><\/h2>\n\n\n\nIn order to become a tax representative, it is necessary to apply for accreditation with the relevant supervisory authorities<\/strong>. This requires a written application.<\/p>\n\n\n\nIn addition, in order to be appointed as a tax representative, it is necessary to comply with the conditions set out above.<\/p>\n\n\n\n
Furthermore, only the following businesses or organisations are eligible to become accredited tax representatives:<\/p>\n\n\n\n
\n- Une filiale de l’entreprise \u00e9tablie hors de l’Union europ\u00e9enne ;<\/li>\n\n\n\n
- Un client ou un fournisseur ;<\/li>\n\n\n\n
- Un commissionnaire en douane agr\u00e9\u00e9 ;<\/li>\n\n\n\n
- Un commer\u00e7ant ;<\/li>\n\n\n\n
- Un industriel ;<\/li>\n\n\n\n
- Un \u00e9tablissement bancaire ou de cr\u00e9dit r\u00e9alisant des op\u00e9rations imposables ;<\/li>\n\n\n\n
- Une entreprise sp\u00e9cialis\u00e9e dans la repr\u00e9sentation fiscale.<\/li>\n<\/ul>\n\n\n\n
What documents must be provided? <\/strong><\/h2>\n\n\n\nIn order to appoint a tax representative, the business established outside the European Union will have to establish a mandate before any reimbursement claims are filed.<\/p>\n\n\n\n
The power of attorney must be a written request signed by the legal representative of the business<\/strong> and sent to the business\u2019s tax office. It should contain the following information:<\/p>\n\n\n\n\n- Le nom et l\u2019adresse de l\u2019entreprise ;<\/li>\n\n\n\n
- Le nom et l\u2019adresse du repr\u00e9sentant fiscal ;<\/li>\n\n\n\n
- La d\u00e9signation par l\u2019entreprise non-r\u00e9sidente de l\u2019UE du repr\u00e9sentant ;<\/li>\n\n\n\n
- L\u2019acceptation par le repr\u00e9sentant de sa d\u00e9signation ;<\/li>\n\n\n\n
- L\u2019engagement du repr\u00e9sentant d\u2019accomplir ses obligations ;<\/li>\n\n\n\n
- La date de prise d\u2019effet du mandat. <\/li>\n<\/ul>\n\n\n\n
Please note that it is only possible to appoint one representative<\/strong> for all the operations carried out.<\/p>\n\n\n\nOnce the mandate has been sent to the corporate tax office, a written notification will be sent to the business to inform it of the decision made by the administration.<\/p>\n\n\n\n
Please note: unless it is established for a specific period of time, the power of attorney is established for an indefinite period. It is therefore valid until the contract is terminated.<\/p>\n\n\n\n
Why use the services of ASD Group?<\/strong><\/h2>\n\n\n\nSpecialised in intra-EU VAT exchanges<\/strong>, we put our experience at your service to assist you in your day-to-day operations and safeguard your transactions. Benefit from a number of advantages:<\/p>\n\n\n\n\n- Un accompagnement optimal. En tant que repr\u00e9sentant fiscal, nous prenons en charge l\u2019ensemble de vos formalit\u00e9s en mati\u00e8re de TVA et de taxes parafiscales.<\/li>\n\n\n\n
- A team of specialists at your service. With our network of 27 offices worldwide, you can benefit from a team of tax specialists specialised in intra-Community VAT who will support you through all your procedures.<\/li>\n\n\n\n
- Une veille r\u00e9glementaire et une compliance. Nous s\u00e9curisons vos formalit\u00e9s en identifiant les \u00e9volutions r\u00e9glementaires applicables en mati\u00e8re de TVA dans vos pays cibles, pour vous informer de tout changement en mati\u00e8re de fiscalit\u00e9.<\/li>\n\n\n\n
- Un contr\u00f4le et une s\u00e9curit\u00e9. Nos outils sp\u00e9cifiques assurent un contr\u00f4le des flux et des seuils pour s\u00e9curiser vos op\u00e9rations.<\/li>\n<\/ul>\n\n\n\n
For more information on which EU countries require an accredited representative for taxable services performed on their territory, contact our experts<\/a>.\r\n\r\nYou can always call on ASD Group to obtain your VAT number and file your returns<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"Whether a legal obligation or a cost-effective option, a tax representative is an essential tool for businesses liable for VAT in the EU.<\/p>\n","protected":false},"author":36,"featured_media":118676,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4389],"pays":[],"class_list":["post-120100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-tax-representation"],"yoast_head":"\n
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A tax representative must be appointed if a business established outside the European Union plans to carry out transactions for which it is liable for VAT in one of the European Union Member States.<\/strong><\/p>\n\n\n\n Below is a non-exhaustive list of transactions which make a business liable for VAT and which require registration in the Member State where the transaction takes place:<\/p>\n\n\n\n Furthermore, failure to appoint a tax representative, when this is an obligation imposed by the Member State, is sanctioned by the European tax authorities<\/strong> by means of penalties and interest for late payment and may lead to constraints in terms of the recovery of deductible VAT.<\/p>\n\n\n\n As a reminder: companies established outside the EU are exempted from appointing a tax representative<\/strong> if the country of establishment of the company is one of the countries with which the European Union has concluded a mutual assistance clause for the recovery of tax claims with the EU. However, the non-resident taxable person will have to register in order to obtain a VAT number and to fulfil his tax obligations.<\/p>\n\n\n\n In order to be a VAT representative<\/strong>, it is necessary to meet various conditions set by the Member State:<\/p>\n\n\n\n In order to become a tax representative, it is necessary to apply for accreditation with the relevant supervisory authorities<\/strong>. This requires a written application.<\/p>\n\n\n\n In addition, in order to be appointed as a tax representative, it is necessary to comply with the conditions set out above.<\/p>\n\n\n\n Furthermore, only the following businesses or organisations are eligible to become accredited tax representatives:<\/p>\n\n\n\n In order to appoint a tax representative, the business established outside the European Union will have to establish a mandate before any reimbursement claims are filed.<\/p>\n\n\n\n The power of attorney must be a written request signed by the legal representative of the business<\/strong> and sent to the business\u2019s tax office. It should contain the following information:<\/p>\n\n\n\n Please note that it is only possible to appoint one representative<\/strong> for all the operations carried out.<\/p>\n\n\n\n Once the mandate has been sent to the corporate tax office, a written notification will be sent to the business to inform it of the decision made by the administration.<\/p>\n\n\n\n Please note: unless it is established for a specific period of time, the power of attorney is established for an indefinite period. It is therefore valid until the contract is terminated.<\/p>\n\n\n\n Specialised in intra-EU VAT exchanges<\/strong>, we put our experience at your service to assist you in your day-to-day operations and safeguard your transactions. Benefit from a number of advantages:<\/p>\n\n\n\n For more information on which EU countries require an accredited representative for taxable services performed on their territory, contact our experts<\/a>.\r\n\r\nYou can always call on ASD Group to obtain your VAT number and file your returns<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":" Whether a legal obligation or a cost-effective option, a tax representative is an essential tool for businesses liable for VAT in the EU.<\/p>\n","protected":false},"author":36,"featured_media":118676,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4389],"pays":[],"class_list":["post-120100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-tax-representation"],"yoast_head":"\n\n
Who can be a VAT representative?<\/strong><\/h2>\n\n\n\n
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Who can be an accredited tax representative?<\/strong><\/h2>\n\n\n\n
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What documents must be provided? <\/strong><\/h2>\n\n\n\n
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Why use the services of ASD Group?<\/strong><\/h2>\n\n\n\n
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