{"id":394,"date":"2016-08-17T17:32:24","date_gmt":"2016-08-17T15:32:24","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=394"},"modified":"2019-08-06T11:28:51","modified_gmt":"2019-08-06T09:28:51","slug":"representation-fiscale","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/fr\/services\/representation-fiscale\/","title":{"rendered":"Repr\u00e9sentation fiscale"},"content":{"rendered":"<p>                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #FFFFFF;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-132\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Representation_Fiscale_Serv.jpg\" alt=\"Representation_Fiscale_Serv\" width=\"1200\" height=\"433\" srcset=\"https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Representation_Fiscale_Serv.jpg 1029w, https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Representation_Fiscale_Serv-300x108.jpg 300w, https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Representation_Fiscale_Serv-768x277.jpg 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    \n<p>&nbsp;<\/p>\n<p>Les administrations fiscales et douani\u00e8res fran\u00e7aises exigent la d\u00e9signation d&rsquo;un repr\u00e9sentant fiscal \u00e9tabli en France, lorsqu\u2019une entreprise \u00e9tablie en dehors de France \u00a0est redevable en France de certaines taxes indirectes ou doit remplir des obligations d\u00e9claratives sans \u00eatre redevable de la taxe.<\/p>\n<p>Le repr\u00e9sentant fiscal est personnellement responsable des op\u00e9rations d\u00e9claratives et du versement des taxes dues aupr\u00e8s des administrations concern\u00e9es.<\/p>\n<p>&nbsp;<\/p>\n<h4>UN REPR\u00c9SENTANT FISCAL\u00a0<span style=\"color: #800000;\">EST NOTAMMENT REQUIS DANS LES CAS SUIVANTS:<\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #800000;\">EN MATI\u00c8RE DE TVA<\/span><\/strong>, pour les soci\u00e9t\u00e9s \u00e9tablies dans un pays hors de l\u2019Union europ\u00e9enne n\u2019ayant pas conclu avec la France une convention d&rsquo;assistance administrative en vue de lutter contre la fraude et l&rsquo;\u00e9vasion fiscale et devant \u00eatre immatricul\u00e9es \u00e0 la TVA en France.<\/p>\n<p style=\"text-align: left;\"><a href=\"\/nos-services\/demande-dimmatriculation-a-tva-france\/\" class=\"btn btn-theme btn-small\">En savoir plus<\/a>\n<p>&nbsp;<\/p>\n<p>Afin de d\u00e9clarer :<\/p>\n<ul>\n<li><span style=\"color: #800000;\"><strong>LES TAXES DUES SUR LA FOURNITURE DE GAZ EN FRANCE<\/strong><\/span>\u00a0par un fournisseur \u00e9tabli hors de France.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/nos-services\/declarations-taxes-fourniture-de-produits-energetiques\/\" class=\"btn btn-theme btn-small\">En savoir plus<\/a>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #800000;\">\u00a0<strong>LES TAXES DUES PAR LES OPERATEURS ETABLIS HORS DE FRANCE \u00a0DE JEUX ET PARIS EN LIGNE<\/strong>\u00a0<\/span>propos\u00e9s aux consommateurs r\u00e9sidant en France.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/nos-services\/declaration-des-taxes-sur-les-jeux-et-paris-en-ligne\/\" class=\"btn btn-theme btn-small\">En savoir plus<\/a>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #800000;\"><strong>LA RETENUE A LA SOURCE ET LES PRELEVEMENTS SOCIAUX DUS PAR LES RESIDENTS D&rsquo;UN PAYS HORS DE L&rsquo;UNION EUROPEENNE<\/strong><\/span>\u00a0n\u2019ayant pas conclu avec la France une convention d&rsquo;assistance administrative en vue de lutter contre la fraude et l&rsquo;\u00e9vasion fiscale, <strong><span style=\"color: #800000;\">CEDANT UN BIEN IMMOBILIER SITUE EN FRANCE,<\/span><\/strong> les parts d\u2019une SCI d\u00e9tenant un bien immobilier situ\u00e9 en France, les titres d\u2019une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re, les titres d\u2019une soci\u00e9t\u00e9 non \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re dans certains cas<em>.\u00a0<\/em><\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u00a0<a href=\"\/nos-services\/declarations-de-plus-values-non-residents-cession-de-biens-immobiliers-participations-importantes\/\" class=\"btn btn-theme btn-small\">En savoir plus<\/a>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #800000;\"><strong>LE PRELEVEMENT A LA SOURCE DE L&rsquo;IMPOT SUR LE REVENU DU PAR LES ENTREPRISES QUI VERSENT DES SALAIRES IMPOSABLES EN FRANCE <\/strong><\/span>et qui sont \u00e9tablies dans un pays hors de l&rsquo;Union Europ\u00e9enne n\u2019ayant pas conclu avec la France une convention d&rsquo;assistance administrative en vue de lutter contre la fraude et l&rsquo;\u00e9vasion fiscale, ainsi qu&rsquo;une convention mutuelle en mati\u00e8re de recouvrement de l&rsquo;imp\u00f4t.<em>\u00a0<\/em><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><a href=\"\/nos-services\/declaration-prelevement-a-source-de-limpot-revenu\/\" class=\"btn btn-theme btn-small\">En savoir plus<\/a>\n<p style=\"text-align: center; margin-top: 70px;\"><strong>La Soci\u00e9t\u00e9\u00a0La Repr\u00e9sentation Fiscale, cr\u00e9\u00e9e en janvier 1963, assure la repr\u00e9sentation fiscale d\u2019une centaine de soci\u00e9t\u00e9s \u00e9trang\u00e8res.<\/strong><\/p>\n<p style=\"text-align: center; margin-bottom: 50px;\"><a href=\"\/la-representation-fiscale\/\" class=\"btn btn-theme btn-small\">En savoir plus<\/a>\n<p style=\"text-align: center;\"><div style=\"height: 40px\"><\/div>\n                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #dd9933;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><div class=\"google-map\" data-lat=\"48.8802626\" data-lng=\"2.2773509\" data-zoom=\"15\" data-title=\"localisation\" data-height=\"300\" data-color=\"\" data-saturation=\"-100\"><\/div>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    <\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Les administrations fiscales et douani\u00e8res fran\u00e7aises exigent la d\u00e9signation d&rsquo;un repr\u00e9sentant fiscal \u00e9tabli en France, lorsqu\u2019une entreprise \u00e9tablie en dehors de France \u00a0est redevable en France de certaines taxes indirectes ou doit remplir des obligations d\u00e9claratives sans \u00eatre redevable de la taxe. Le repr\u00e9sentant fiscal est personnellement responsable des op\u00e9rations d\u00e9claratives et du versement [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-394","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/pages\/394","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/comments?post=394"}],"version-history":[{"count":51,"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/pages\/394\/revisions"}],"predecessor-version":[{"id":2779,"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/pages\/394\/revisions\/2779"}],"up":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/pages\/12"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/fr\/wp-json\/wp\/v2\/media?parent=394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}