VAT News

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.

Related articles

France Cracks down on VAT Fraud on e-commerce 

In a bid to further their clamp down on digital tax and VAT fraud, the French VAT authorities have released further details about the obligation for online e-commerce businesses to provide extensive details about all French sales.

Read more
South Africa: Digital Services VAT and Who Needs to Register for it

South Africa is broadening its definition of what constitutes a digital service forcing VAT registrations in the country.

Read more
Making Tax Digital: Are you Ready for Phase 2?

When Phase 2 of Making Tax Digital is rolled out in April of 2020, over one million businesses of all sizes will be affected by major factors that were not prevalent in phase 1.

Read more