Global VAT numbers – French limited fiscal representation
Global VAT numbers, also known as freight forward VAT numbers or limited fiscal representation, are allowed in France. This is known as "Représentant Fiscal Ponctuel". Where a limited fiscal representative is used, EU and non-EU companies avoid a VAT registration in France.
This regime only applies to the following transactions:
- Goods released from a customs or VAT warehouse and subsequently exported or sent to another EU country (intra-Community supply)
- Import of goods followed by an intra-Community supply
The limited fiscal representative must be a French taxpayer duly registered at the customs authorities. This representative is liable to report all movements of the represented EU and non-EU business in one single quarterly VAT return. DEB/Intrastat returns are also due by the limited fiscal rep for these transactions.