A company’s tax obligations must be carefully assessed and take into consideration the type of transaction to be carried out and the customer type (taxable individual, private customer, company not identified in France).
European Community Directives 65/2000/EC and 112/2006/EC have helped simplify VAT collection procedures throughout the European Union and in particular by:
– eliminating the role of the tax representative: EU companies can identify themselves directly with Tax Services or designate a tax agent authorised to carry out all the requirements on the company’s behalf;
– reverse charge (auto-liquidation) mechanism on invoices between taxable entities.
A business that wishes to carry out a taxable transaction in France must ALWAYS evaluate the type of customer and transaction. In some cases, the business will have to identify itself for TVA purposes in France and settle the tax as provided by French tax regulations.
France Impresa assists companies in all tax identification paperwork in France as:
- tax agent authorised by Tax Services for non-residents for EU businesses
- tax representative authorised by Nice Tax Services for non-EU companies
The tax agent/representative is the party appointed for all of the company’s TVA tax obligations, including identification, TVA settlement, TVA payment, correspondence in the event of audit, TVA recovery claims, French customs Intrastat submissions (DEB, DES), and French bookkeeping.