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

EU-VAT gap report

The 2016 VAT gap report for the 28 EU member states has recently been released

Read more
UK-Implications of a 'no-deal' Brexit

The UK government has released guidance on the VAT impacts of the UK leaving the EU with no deal negotiated

Read more
South Korea - VAT has been extended to foreign cloud computing

The scope of VAT has been extended to foreign B2C cloud computer services.

Read more