Overview

In France, companies established outside the European Union (EU) are usually required to appoint a French tax representative when registering for VAT.

However, this requirement does not apply to companies established in certain non-EU countries that have mutual assistance agreements with France regarding tax recovery and administrative cooperation.

These agreements provide cooperation comparable to the provisions set out in:

• Council Directive 2010/24/EU (10 March 2010) – Mutual assistance for the recovery of tax claims
• Council Regulation (EU) No. 904/2010 (7 October 2010) – Administrative cooperation in the field of VAT

Because of these agreements, companies established in the countries listed below can register for VAT in France without appointing a tax representative.

Official reference:
https://www.legifrance.gouv.fr/loda/id/LEGIARTI000043187334/2021-02-27/

Eligible Non-EU Countries

Companies established in the following non-EU countries or territories may not be required to appoint a tax representative when registering for VAT in France.

Africa

• South Africa
• Ghana
• Kenya
• Mauritius
• Tunisia

Europe (Non-EU)

• Armenia
• Azerbaijan
• Bosnia and Herzegovina
• Faroe Islands
• Greenland
• Iceland
• Moldova
• North Macedonia
• Norway
• Turkey
• Ukraine
• United Kingdom

Asia & Middle East

• India
• Japan
• Kuwait
• Pakistan
• Republic of Korea (South Korea)

Americas & Caribbean

• Antigua and Barbuda
• Aruba
• Curaçao
• Dominica
• Grenada
• Jamaica
• Mexico

Oceania

• Australia
• Cook Islands
• Nauru
• New Zealand
• Niue
• Vanuatu

French Territories

• French Polynesia
• Saint-Barthélemy
• Saint-Martin

What This Means for Your VAT Registration

If your business is established in one of the countries listed above, you may be able to:

• Register for French VAT directly
• Avoid appointing a French tax representative
• Work with a tax agent instead of a representative

This can reduce compliance costs and administrative requirements when operating in France.

Important Notes

• This exemption only applies to VAT representation requirements in France.
• Other VAT obligations (such as VAT registration, filings, and reporting) still apply.
• The eligibility of your business may depend on your specific business structure and activities.

✅ Need help with French VAT registration?
Contact our team for assistance with VAT registration, filings, and compliance in France.