Fiscora

A business established outside the European Union that carries out VAT-taxable operations in France — distance selling, import followed by resale, storage in a French warehouse — must, in most cases, appoint a fiscal representative accredited by the tax authorities. This obligation, often discovered late by businesses expanding into the French market, carries joint liability that should not be taken lightly.

When is fiscal representation mandatory?

The rule depends primarily on where the business is established. Companies established in another EU member state can register directly for French VAT, without a representative, thanks to mutual assistance mechanisms between tax administrations. Businesses established in a non-EU country that has not signed a mutual recovery assistance agreement with France, however, must appoint a fiscal representative who is jointly liable for the payment of VAT and any related penalties.

The role and liability of the fiscal representative

• Registering the foreign business with the Foreign Businesses Tax Department (SIEE)
• Preparing and electronically filing periodic VAT returns
• Maintaining VAT accounting records and supporting documentation
• Acting as the point of contact for the tax authorities in the event of an audit or information request
• Assuming joint liability for the payment of VAT, which calls for a rigorous choice of provider

Choosing the right representative: the criteria that actually matter

The joint liability borne by a fiscal representative justifies a demanding selection process: the ability to demonstrate sufficient financial guarantees to the tax authorities, a solid grasp of the VAT territoriality rules specific to the business’s sector, responsiveness in handling filing deadlines, and full transparency on the pricing of the service. A poor choice exposes the foreign business to filing delays, penalties, or even a disruption of its commercial activity in France.

How Fiscora supports you

Fiscora acts as an accredited fiscal representative for foreign businesses of all sizes looking to develop their activity in France: registration, ongoing filing management, regulatory monitoring, and representation in the event of an audit. A single point of entry to secure your tax presence in France.