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 number, formal appointment of the tax representative 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 agent, depending on the applicable regulations for your country.
Learn more →Monthly or quarterly VAT return filing (CA3), calculation of deduction rights, credit management. EMEBI filings, import VAT self-assessment (ATVAI) and EORI 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). OSS One-Stop-Shop registration for intra-EU sales, and IOSS 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.
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.