France Issues Decree on VAT Representatives

Lee Pender
May 23, 2017

France has recently published a decree on the obligations of foreign taxpayers to appoint a VAT representative. The decree amends a list of countries that have signed tax recovery assistance treaties with France. Foreign taxpayers established in the listed countries are not required to appoint a VAT representative to manage their VAT obligations in France. As of April 23, 2017, the following countries have been added to the list: Aruba, Curacao, Faroe Islands, French Polynesia, Ghana, Greenland, Japan, Mauritius, New Zealand, St. Martin, Sint Maarten, Tunisia and Ukraine. Meanwhile, Albania has been removed from the list.  

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Lee Pender

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