France confirms VAT fiscal representation countries

Updates listing of countries where taxpayers will not require special VAT agent for French VAT registrations

France has published its list of countries where businesses without a French fixed establishment but with a French VAT registration are not required to appoint a French Fiscal Representative. This now includes the UK following Brexit.

The complete list is:

Antigua and Barbuda, Armenia, Bosnia and Herzegovina, Cabo Verde, Cook Islands, Dominica, Ecuador, Grenada, Jamaica, Kenya, Kuwait, Nauru, Niue, North Macedonia, Norway, Pakistan, Turkey, United Kingdom and Vanuatu.

This is based on agreements for mutual assistance by tax authorities with France on recovering mutual debts. Learn more about French VAT in our country guide.

Fiscal Representatives share joint and several liability for their non-resident clients. They therefore require bank guarantees and/or high professional fees.

Future global VAT / GST changes