List of third countries for which no fiscal representative is required

In principle, non-EU taxpayers which have to register for French VAT purposes must appoint a French fiscal representative (as long as they do not have any fixed establishment). However, this obligation does not apply if your company is established in some specific non-EU countries (which have concluded a mutual assistance agreement with France). The list has just been updated (decree of 28 February 2017) and now includes: Australia, Azerbaijan, Albania, Aruba, Curaçao, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Iceland, India, Japan, Mauritius, Mexico, Moldova, New Zealand, Norway, Korea (Rep.), St. Barthélemy, St. Martin, St. Maarten, South Africa, Tunisia and Ukraine (underlined countries are new to the list). Argentina has been taken off.

Speak to our VAT Expert



Alain Soriano

Partner, European VAT Desk


[email protected]