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VAT EPR EXPERTFrance

French fiscal representation for non-EU sellers

A non-EU business that is liable for French VAT will often have to appoint an accredited representative established in France. The representative completes the agreed VAT formalities and is jointly liable for the tax, so onboarding includes a review of the legal entity, sales model and evidence.

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€499/year
  • Accredited French fiscal representation
  • Periodic CA3 returns prepared and filed
  • Tax-office correspondence within the agreed scope
  • Documents and deadlines tracked online

Prices exclude VAT.

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Who it concerns

  • Non-EU ecommerce businesses holding stock or making taxable supplies in France.
  • Amazon and marketplace sellers using French fulfilment.
  • Importers using France as the point of customs clearance.
  • Businesses changing from another French fiscal representative.

How we help

We assess whether representation is required, complete the registration or transfer, handle tax-office correspondence and file the ongoing CA3 returns covered by the engagement. We keep the mandate, registration certificate and filing evidence together.

What's included

  • Fiscal-representation eligibility and risk review
  • Mandate and onboarding document checklist
  • French VAT registration or representative transfer
  • Tax-office correspondence
  • Periodic CA3 return preparation and filing
  • Filing evidence and deadlines in VAT EPR EXPERT FRANCE

What to prepare

Documents and source data

  • Company and beneficial-ownership evidence
  • Director identity and authority documents
  • French VAT transaction and import model
  • Historic VAT compliance records, where relevant
  • Signed fiscal-representation mandate

Process

A controlled path from review to evidence

  1. 1

    Assess legal requirement and risk

    Confirm the French VAT liability, country exemption position and data quality.

  2. 2

    Approve the mandate scope

    Define the entities, returns, correspondence and funding responsibilities covered.

  3. 3

    Register or transfer

    Complete the authority work needed for the representative to act.

  4. 4

    Operate the CA3 cycle

    Collect data, reconcile VAT, file returns and retain payment evidence.

Practical scenario

Example: a UK seller imports into France and holds local stock

We review the customs and sales flows, the applicable representation rule and the seller's evidence before accepting the mandate, then connect the import VAT and French sales to the ongoing CA3 process.

Official sources

Use these primary sources to confirm the current rule and authority process for your facts.

Questions

Is representation required for every non-EU seller?
Not in every case. The requirement depends on whether the seller is liable for French VAT and whether a country-specific exemption applies.
Why is there an onboarding review?
A fiscal representative carries joint liability for the represented business's French VAT, so the activity, documents and transaction data must be reviewed before acceptance.
Are the CA3 returns included?
Yes. The fiscal-representation plan includes the ongoing French VAT returns covered by the engagement.

Built for your model

See how this service fits your operation

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Connect representation to FBA, FBM and import flows.

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Switch representative

Coordinate a controlled handover of an existing French number.

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For ecommerce sellers

Coordinate French VAT, OSS and marketplace requirements.

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For accountants and agencies

Outsource French VAT operations while keeping the client relationship.

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Find out exactly what you owe in France.

Tell us what you sell and where. We confirm your French VAT and EPR obligations and send a quote, usually within one business day.

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