Tax representation

European companies that wish to import into France must have a French VAT number in order to reverse charge the import VAT. Indeed, this means that companies must have a French VAT number.

In order to carry out a "distance selling" activity in the indirect tax sector, the operator must apply for an approval as a "distance selling" tax representative and produce a bail guaranteeing the payment of the duties at stake (basically with a French VAT number ////// they do not have to make a VAT advance, the VAT appears on their annual tax return).

European companies that do not have a French VAT number can call on a tax representative: a company that self-liquidates the VAT on its tax representative VAT number.

In customs, fiscal representation is used in the context of importation under regime 42: this allows the customer not to pay VAT in France, but in the country of destination of the goods, by reverse charge there.