Why do you need to be selective in choosing your tax representative?

The amended Finance law for 2017 dated December 28 2017 states that as from January 1st 2019, a company non established in France has to appoint a tax representative established in France. This representative will be unique and appointed for the whole duties that the represented company is liable for.

This rule stating in the article 302 decies of French tax code relates to the tax representative appointed in the matters mentioned below ( I of article 289 A):

  • VAT,
  • Duties due by the operators certified for games and bets (including online games and bets )
  • Tax due in the private sector of security,
  • Levies on income tax,
  • Levies on salaries,
  • Life annuity for free,
  • Tax on national travel rail transport.

With this new obligation, foreign companies need to appoint their tax representative very carefully. In France, as from January 2019, the non established companies will have to appoint only one representative for all taxes and duties and as a consequence, a tax representative able to handle … all taxes. A very good knowledge in all different tax obligations is necessary. The tax representative will be able to identify and anticipate the constraints and risks to the taxes and levies (VAT, customs, excise, General Tax on Polluting activities, Tax on consumption of natural gas, games, bets,…).

EUROTAX is one of the sole multidisciplinary tax representatives. With our team specialized in different tax areas, we can assist you in all aspects of indirect taxes.

Anticipate 2019 and do not hesitate to contact us for more information.

New rule: A unique tax representative for all taxes as from 01.01.2019