France-Fiscal representation requirements
In July 2013, the French authorities published the first list of non-EU countries whose businesses did not require fiscal representation to register for VAT in France. A revised list was published on 24 March 2017, and had effect from 25 March 2017. As a result businesses established in the following countries will not require fiscal representation when registering for VAT in France.
Australia, Azerbaijan, Georgia, Iceland, India, Mexico, Moldova, Norway, Korea (Rep.), St. Barthélemy, Albania, Aruba, Curaçao, Faroe Islands, French Polynesia, Ghana, Greenland, Japan, Mauritius, New Zealand, St. Martin, St. Maarten, South Africa, Tunisia and Ukraine.
Argentina has been removed from the list and subsequently Argentine businesses will now require fiscal representation to register for VAT in France.