When does a company need a permanent Fiscal Representative for VAT in France ?

EU Companies: While EU-based companies can often handle their VAT obligations within the EU through the VAT One-Stop Shop (OSS), there are exceptions, and certain businesses might still require a Permanent Fiscal Representative for VAT in France.

Non-EU Companies: Companies based outside the European Union (EU) that conduct business activities in France and meet specific criteria, such as making taxable supplies in France, might still require a Permanent Fiscal Representative for VAT in France.

Activities that are typically subject to the appointment of a Permanent Fiscal Representative for VAT in France include “continuous economic activities”,  such as:

• Importing and selling goods in DDP in France 
• Domestic purchases and sales of goods in France 
• Domestic purchases and sales of specific services in France
• E-commerce in B2C to French customers
• The set up of a warehouse in France
• Delivery with assembly of goods in France 
• Constructions in France (Immovable property) 

These are only a few examples of activities that might oblige foreign companies to register for VAT in France and therefore oblige, mainly non EU companies to designate a Permanent Fiscal Representative for VAT in France

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