Do I need the outgoing provider's cooperation?

A complete handover is faster with their records, but we can also rebuild the position from tax-office evidence, filings and transaction data where necessary.

Can you correct missed or inaccurate returns?

Yes, after the affected periods, full replacement data, earlier filings and tax-account position are reviewed and the correction work is added to the scope.

Change your French fiscal representative

Move your French VAT filings or fiscal representation to VAT EPR EXPERT FRANCE. We review your existing records, plan the handover and agree the first filing period, with any historic corrections scoped separately.

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Select a plan

Standard plan

Included with a filing plan

Transfer review and handover checklist
Representative mandate update where required
Filing calendar and opening balance set up

Prices exclude VAT.

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Who it concerns

Non-EU sellers changing their accredited French fiscal representative.
EU sellers moving French VAT filing to a new provider.
Businesses with missing returns, unclear VAT balances or incomplete handover records.
Marketplace sellers that need current certificates and filing evidence under one provider.

Price: Included with a filing plan
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 review the existing certificate, mandate, returns, payments and open balances, then document the last period handled by the outgoing provider and the first period under the new engagement. We coordinate the agreed record changes and reconcile the opening return. Historic reconstruction or correction work is scoped separately.

Changing provider normally means transferring the mandate, filing history and tax-office contact while preserving the existing French VAT registration where the legal entity and underlying activity have not changed. A clean handover protects filing continuity and exposes unresolved balances or missing returns before they become a problem.

What's included

Existing VAT registration and filing-status review
Handover document checklist
New mandate and representative onboarding where required
Tax-office and outgoing-provider coordination
Opening VAT balance and filing-calendar reconciliation
Ongoing CA3 filing under the selected plan

A controlled path from review to evidence

Audit the current position
Confirm the number, filing frequency, last return and unresolved balances.
Plan the handover date
Avoid a gap between the outgoing scope and the first return under the new engagement.
Update mandates and authority records
Coordinate the documents required by the tax office and the outgoing provider.
Reconcile the opening filing
Carry forward the correct VAT balance and retain the handover evidence.

Documents and source data

French VAT certificate and current tax-office details
Outgoing representative mandate or termination evidence
Filed CA3 returns and payment history
Open VAT credit, debt or correction position
Sales, purchase and import data for the handover period

Example: the previous provider filed through June

We verify the June filing and payment evidence, agree the mandate transition, reconcile any carried-forward credit and take responsibility from the next documented period.

Official sources

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

Published 2 August 2026Last reviewed 10 August 2026

See how this service fits your operation

Frequently asked questions

The questions we hear most about this service. If yours is not here, ask us.

The number will often remain attached to the same legal entity when the underlying registration continues, but the tax authority controls the final administrative treatment. We verify the current certificate and entity before planning the handover.

Before a handover it is worth reading the registry entry the tax office sees: our SIREN and SIRET checker returns status, legal form and registered office.

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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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