French fiscal representation for non-EU sellers
Under Article 289 A of the French General Tax Code, a business established outside the EU that is liable for French VAT or has French declarative obligations generally has to appoint an accredited representative established in France, unless its establishment country or transactions fall within the statutory exceptions. The representative undertakes the relevant formalities and, for taxable transactions, payment duties, so every mandate starts with an acceptance review.
Select a plan
- ERTVA included when applicable, at no extra charge
- 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.
Get a quoteWho 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.
- Price
- From €499 / year
- Scope
- VAT & fiscal
- Firm
- SAS, Bordeaux · SIREN 920 400 462
- Last reviewed
- 10 August 2026
Where French VAT rules require a fiscal representative, that representative must be accredited and established in France.
How we help
We check whether the accredited-representative route applies, review the entity and transaction risk, document the accepted mandate, complete the registration or transfer and operate the CA3 periods 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
A controlled path from review to evidence
Assess legal requirement and risk
Confirm the French VAT liability, country exemption position and data quality.
Approve the mandate scope
Define the entities, returns, correspondence and funding responsibilities covered.
Register or transfer
Complete the authority work needed for the representative to act.
Operate the CA3 cycle
Collect data, reconcile VAT, file returns and retain payment evidence.
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
Example: a Chinese 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.
Published Last reviewed
See how this service fits your operation
- Which countries are exemptCheck your own country against the EU rule and the list of 42, before you commission anything.
- Marketplace VAT and seller obligationsSee why platform collection does not automatically remove registration or representation questions.
- France e-reporting for foreign companiesCheck how the French transaction-reporting reform fits beside VAT registration and CA3 filing.
- Switch representativeCoordinate a controlled handover of an existing French number.
Frequently asked questions
The questions we hear most about this service. If yours is not here, ask us.
A fiscal representative has to be established in France, and you can read any French company's status, legal form and registered office in our SIREN and SIRET checker before you sign a mandate.
Can't find what you're looking for? Contact us
Find out exactly what you owe in France.
Tell us what you sell and where. We will identify the relevant French VAT and EPR scope and send you a clear proposal.
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