When do you need a French VAT number?

• Distance sales to French consumers (when you don’t use the One-Stop Shop or when the ten-thousand-euro threshold is exceeded).
• Domestic supplies from stock held in France (e.g., warehousing or fulfillment in France).
• Imports into France followed by local sales.

Foreign businesses register, file and pay with the Service des impôts des entreprises étrangères (SIEE) at DINR Noisy-le-Grand. See the official guidance: Immatriculation à la TVA.

What is a mandataire fiscal?

A mandataire fiscal is a French-established agent appointed by a foreign company (typically EU-based or non-EU with a dispensation) to handle French VAT formalities. The mandate is administrative: the foreign company remains solely liable for VAT. The appointment is documented by the official DGFiP model letter (BOI-LETTRE-000215). The mandate must be exclusive, drafted in French, and signed by a person authorized to bind the company.

What is a représentant fiscal?

A représentant fiscal is required for companies established outside the EU when they carry out VAT-liable operations in France, unless their country is on the French dispensation list. Unlike a mandataire fiscal, the représentant fiscal is jointly liable with the foreign company for French VAT during the mandate. This is a stricter, regulated appointment.

Who needs what? Countries and cases

EU-established companies (e.g., Spain)

• No représentant fiscal required.
• Direct registration with SIEE is possible.
• Optional use of a mandataire fiscal for administrative support.

Non-EU companies with dispensation (no représentant fiscal required)

These businesses register directly and may appoint a mandataire fiscal if they want administrative assistance. Examples of dispensed states include:

• Antigua & Barbuda, Armenia, Aruba, Australia, Azerbaijan, Bosnia-Herzegovina, Cape Verde, Cook Islands, Curaçao, Dominica, Ecuador, Faroe Islands, French Polynesia, Georgia
• Ghana, Greenland, Grenada, Iceland, India, Jamaica, Japan, Kenya, Kuwait, Mauritius, Mexico, Moldova, Nauru, New Zealand
• Niue, North Macedonia, Norway, Pakistan, Saint-Barthélemy, Saint-Martin, Sint Maarten, South Africa, South Korea, Tunisia, Turkey, Ukraine, United Kingdom, Vanuatu

Always check the latest French decree and BOFiP for updates to the list and scope of dispensation.

Other non-EU companies (no dispensation)

• Appointment of a représentant fiscal is mandatory to register, file and pay VAT in France.

What your French agent actually does

• Manage VAT registration and deregistration with SIEE.
• Sign and e-file CA3 VAT returns and EC listings.
• Communicate with the French tax office on your behalf.
• Submit VAT refund claims and handle adjustments.
• Assist during audits and respond to information requests.

Practical onboarding notes

• Expect electronic registration, e-filing and e-payment.
• Plan for an average processing time of about one month for first identification.

Conclusion

If you sell from Spain to France and your business is established in the European Union, you don’t need a jointly liable fiscal representative. You can register on your own and, if you want local help with filings and signatures, appoint a mandataire fiscal (a French tax agent).
If you sell from the United Kingdom, France has granted a dispensation since 2021, so you also don’t need a jointly liable fiscal representative; you can register directly and use a mandataire fiscal for practical support.
For sellers based in other countries outside the European Union that are not on the dispensation list, a représentant fiscal (a jointly liable fiscal representative) is mandatory. Choosing the right setup keeps your French Value Added Tax in order and helps you avoid penalties.

Do you need help?

We advise companies on French VAT registrations as a tax agent ("mandataire fiscal").