La Représentation Fiscale acts as a fiscal agent, authorized fiscal guarantor and tax representative for foreign companies not established in France.

• Vat Identification
• Appointment of an authorized fiscal guarantor in order to be able to sell with French VAT
• Exchange of goods declarations
• Selling to customers who are not VAT identified in France
• Importing into France
• Claims for VAT refunds (credit or 8th and 13th directives)

Foreign Companies

1. VAT identification

All companies whether French or in the European Union are VAT identified in the country in which they are established.

Companies which are not established in France (EU or non EU) must be VAT identified in France if they:

• sell to non VAT identified entities (individuals...) in France,
• sell in France to VAT identified companies and charge French VAT,
• sell in other countries from France,
• are required to establish Exchange of Goods declarations (DEB/Intrastat) in France.

We prepare all necessary files and applications for VAT identification for all companies whatever their country of origin. The list of essential documents and a model of the power of attorney appointing us will be sent to you as soon as we receive you request.

The delay for obtaining the French VAT number varies but usually takes 2. 6 weeks.

2. Appointing an authorized fiscal guarantor for sales with French VAT

A company, even though not established in France, may find it advantageous or be obliged to ask us to represent it fiscally in this country or to guarantee the VAT that it invoices. It may for example:

• opt for the invoicing of VAT in order to rapidly obtain the reimbursement of VAT credit (and thus avoid delays within the context of the 8th and 13th directives),
• accept invoicing with VAT when the customer wants to purchase with VAT, either in order to simplify his accounting and avoid errors (omission of reverse charging of VAT), or in order to augment supplier credit.

In this case we become the authorized fiscal guarantor guaranteeing customers the deductibility of VAT and of course declaring the operations of the supplier in normal conditions.

3. Exchange of Goods Declarations

They must be made in France on the account of companies not established in France when there is :

• An introduction into France from EU countries of goods destined for industrial installations,
• An introduction into France from EU countries of goods that are stocked for more that three months before being re-sold.
• An introduction into France from EU countries of goods sold with VAT (with an authorized fiscal guarantor, a fiscal agent or tax representative) or after transformation in France and/or conditioning.
• An introduction into France from the EU of goods destined to exit the country, whether they have been finished, conditioned, transformed, etc., before their dispatchment,
• A delivery of goods in the EU from France,
• Triangular operations.

As authorized fiscal guarantor, fiscal agent or tax representative, we prepare and transmit electronically the Exchange of Goods declarations (DEB/Intrastat).  According to the operating mode, a mandate will be established for the entirety of our mission: the Exchange of Goods declarations will be prepared from commercial documents or files transmitted by e-mail.

4. Sales to customers not VAT identified in France

Distance sales (to individuals) and generally all sales to people or companies not subject to VAT, are VAT taxable in France for deliveries in this country, whether the selling company is established in the EU or not, as soon as the predetermined threshold has been exceeded.

Depending on whether the seller is in or outside the EU, we act as fiscal agent or tax representative, establishing the declarations for intracommunity acquisitions or importations, VAT declarations, the associated payments and all other related formalities.

5. Importations into France

Since December 19th 2008, companies established in the European Union may import goods into France using the VAT number of the country in which they are established.

Companies established outside the EU must appoint us as their fiscal representative. It is then our Siret number that is used to clear goods through customs.

These new arrangements do not exempt foreign countries from paying VAT to French customs on imported goods in order to clear them. We can recover this VAT, either by requesting a refund following the 8th or 13th directive, or on the monthly VAT return.

In the event of the resale of imported goods outside of France the foreign company must be VAT identified in France.

6. Requests for VAT refunds

Companies established in or outside the EU can obtain quarterly the reimbursement of VAT paid on their importations and their purchases and expenditures in France (with the exception of expenses for which VAT is not reimbursable, notably hotel expenses and the transportation of people).

• How? We take charge of preparing the applications for VAT refunds for EU companies as a fiscal agent as well as for companies established outside the EU as a tax representative.
• The implementation is simple. It will suffice to send us a proxy appointing us, the originals of the French supplier’s invoices and the originals of customs documents.  For companies established in the EU, the proof of their VAT liability (a recent original certificate) and for companies established outside the EU a copy of their inscription with the trade register or the equivalent is necessary.
• Please note that the closing date for submitting claims for refunds is usually June 30th of the year following the date the invoices were issued. The delay for obtaining the refund is several months.