Eligibility

Countries exempt from mandatory tax representation

Companies established outside the European Union may, in some cases, appoint a simple fiscal agent instead of a jointly liable tax representative, thanks to mutual assistance agreements signed between their country and France.

This list is set by ministerial decree (decree of 15 May 2013, amended by the decree of 16 February 2021) and may change. AFC Représentation Fiscale confirms your exact situation when reviewing your file.

European Union

Companies established in an EU Member State are never subject to the tax representative requirement. A fiscal agent is sufficient, without joint liability.

Exempt third countries (outside the EU)

Companies established in any of the following countries may use a fiscal agent instead of a tax representative:

South Africa Antigua and Barbuda Armenia Aruba Australia Azerbaijan Bosnia and Herzegovina Cabo Verde Curaçao Dominica Ecuador Georgia Ghana Grenada Greenland Cook Islands Faroe Islands India Iceland Jamaica Japan Kenya Kuwait North Macedonia Mauritius Mexico Moldova Nauru Niue Norway New Zealand Pakistan French Polynesia South Korea United Kingdom Saint-Barthélemy Saint-Martin Sint Maarten Tunisia Turkey Ukraine Vanuatu

* Countries added by the decree of 16 February 2021.

Special case: VAT-suspended transactions

Companies carrying out exclusively VAT-suspended transactions under customs procedure (Article 277 A of the CGI) are also exempt from appointing a tax representative, regardless of their country of establishment.

All other countries

If your country of establishment is not on this list and is not an EU member, appointing an accredited tax representative, jointly liable for VAT payment, remains mandatory to carry out taxable transactions in France.

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Source: decree of 15 May 2013 as amended by the decree of 16 February 2021, setting the list of non-EU countries with which France has a mutual assistance instrument (Art. 289 A, I-1° of the CGI). List checked in July 2026.