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France has revised the list of non-EU countries not requiring fiscal representation when their local businesses registered for VAT purposes in France.
As a general rule, foreign non-EU businesses registering for VAT in France are required to appoint a fiscal representative. This representative is jointly and severally liable for the tax debts of the represented business. There is an exception to this rule for businesses from certain countries listed by the French tax authorities. This list has now been updated and includes the following territories:
In Europe, most countries require fiscal representation for foreign non-EU businesses registering for VAT purposes in the country. There are some exceptions such as Germany, Ireland or UK who allow direct registrations even to non-EU companies. In our website, you can find the complete list of fiscal representative requirements in Europe.