Non-EU businesses that are obligated to register for VAT in France must appoint a fiscal representative. A fiscal representative is a local VAT agent that is responsible for the timely and accurate management of a business’s tax reporting, payments, and reclaims. In most cases, they are held jointly and severally liable for their client’s VAT.
However, if a business is based in one of the countries with which France has concluded a tax mutual assistance agreement, a fiscal representative is not required. This list of countries currently includes Australia, India, Iceland, Japan, Mexico, New Zealand, Norway, South Korea, and South Africa.
Avalara offers a global fiscal representative service as part of its international VAT and GST registration and returns service. It helps thousands of businesses of all sizes more accurately and easily manage their tax compliance obligations with a fully automated service.
