Since 1989, AFC Représentation Fiscale supports foreign companies with their tax and customs obligations in France — VAT registration and returns, VAT refunds (13th Directive), EMEBI, EORI, withholding tax, various other taxes and e-commerce compliance (OSS/IOSS).
From the initial appointment to managing tax audits, AFC handles all your obligations in France. We work across all sectors: aeronautics, agriculture, agri-food, insurance, automotive, chemicals, energy, e-commerce, high-tech…
Registration of your company with the SIEE, obtaining the intra-community VAT numberThe process of obtaining a French VAT number from the relevant tax office, to charge, declare and remit VAT on taxable transactions in France. Learn more →, formal appointment of the tax representativeA jointly liable intermediary appointed by non-EU companies to fulfil French VAT obligations. Learn more → accredited by the French tax authority. For companies established in the EU or in a country with a mutual assistance treaty with France, AFC can also act as tax agentAn intermediary appointed by an EU-established company to handle its French VAT formalities, without being jointly liable for its VAT debts. Learn more →, depending on the applicable regulations for your country.
Learn more →Monthly or quarterly VAT return filing (CA3The French VAT return form, filed monthly or quarterly, reporting VAT collected and deductible. Learn more →), calculation of deduction rights, credit management. EMEBIThe French monthly statistical survey on intra-EU trade in goods. Learn more → filings, import VAT self-assessment (ATVAI) and EORIA unique identification number issued by customs to any operator carrying out import or export operations with the EU. Learn more → registration included.
Learn more →13th Directive procedure for non-EU companies. Claim submission, case monitoring and analysis of eligible purchase invoices.
Learn more →VAT compliance for distance selling (July 2021 reform). OSSAn EU scheme allowing a single quarterly return to declare and pay VAT due on distance sales across several EU countries. Learn more → One-Stop-Shop registration for intra-EU sales, and IOSSA scheme allowing VAT to be collected at the point of sale on low-value goods (up to €150) imported and sold to EU consumers. Learn more → for imported low-value consignments (≤€150), country-by-country threshold management.
Learn more →PAS withholding tax compliance for foreign employers paying salaries to workers in France. PASRAU flow filing (for collectors without a French bank account), rate calculation, monthly reporting and reconciliation with the French tax authority. We also handle net salary payments and payment of social security contributions to the relevant bodies (URSSAF, pension funds, health insurance, welfare/provident schemes, occupational health services, etc).
Learn more →Management of your specific tax obligations in France: TGAP (General Tax on Polluting Activities), tax on insurance contracts, tax on online gaming, and exit tax for transfers of residence or registered offices.
Learn more →Article 289 A of the French Tax Code requires any company not established in the EU and carrying out taxable transactions in France to appoint an accredited tax representative.
AFC acts as tax representative or tax agent, depending on your company's situation.
New since 01/01/2026: France has abolished the occasional tax representative regime. Non-EU companies can no longer import under regime 42 using the VAT number of a simplified representative. However, the use of an occasional tax agent remains possible for EU companies.
A structured process to secure your VAT registration and ensure ongoing compliance with your French filing obligations.
Review of your commercial flows, country of establishment and nature of operations to determine your exact obligations.
Drafting and signing of the appointment letter in compliance with Article 289 A CGI and Article 242 septdecies of Annex II.
Filing the company formality on the INPI one-stop shop, followed through to obtaining your French VAT number.
Monthly or quarterly CA3, EMEBI and DES filings. Regular reporting and regulatory change alerts.
Foreign companies without a permanent establishment, but registered for French VAT, are not subject to e-invoicing but must transmit their transaction data via e-reporting: from 1 September 2026 for large enterprises and ETIs, and 1 September 2027 for SMEs.
The SIRET-based EORI number is being progressively replaced by a SIREN-based EORI, to harmonise operator identification across the EU. The Single Administrative Document (SAD) is also being replaced by the H1 (import) and B1 (export) declarations.
France's Customs Code, dating back to a 1948 decree-law, has been fully recodified on an "unchanged substance" basis by an order published on 11 April 2026 and effective from 1 May 2026. Operators' obligations remain broadly the same, but the structure and article numbering have been reorganised.
The "neutral" withholding tax rate scales, applied in particular when the employer does not have a personalised rate, have been raised by 0.9% from 1 May 2026, to prevent an employee from moving into a higher bracket due to inflation alone.
The transition to the new DELTA I/E automated customs clearance system faced technical difficulties in early 2026: by mid-January, only around 70% of cargo freight export declarations were filed through the new system. The closure of DELTA G was postponed to 10 February 2026, and DELTA X's closure delayed to a date not yet announced.
Contrary to earlier proposals, the 2026 Finance Act did not change the VAT exemption thresholds for micro-entrepreneurs and small businesses. An EU reform (Directive 2020/285) aiming for a single EU-wide threshold is still under discussion but has not yet been transposed into French law.
Taxpayers can still adjust their payroll withholding rate through their personal account on impots.gouv.fr, particularly in case of a change in circumstances or income. A downward adjustment is only possible if the gap between the estimated and initial withholding exceeds 5%.
Every case is unique. Our experts analyse your situation and clearly identify your French obligations — with no commitment.
Response within 24 business hours
Data processed in accordance with GDPR, never shared with third parties.