In accordance with I of article 289 A of the general tax code , when a company established outside the European Union (EU) is liable for value added tax (VAT) or must fulfill reporting obligations, it is required, under certain conditions, to accredit a tax representative established in France who undertakes to complete the formalities incumbent on this company.In addition, to obtain a VAT identification number, a company established outside the EU must register in France.Given the provisions of 2° of article 23 of decree n° 2021-300 of March 18, 2021 implementing article 1 of law n° 2019-486 of May 22, 2019 relating to growth and transformation of companies and introduction of various measures applicable to formalities incumbent on companies , the filing of the declaration of creation accompanied by the supporting documents of the company established outside the EU must now be carried out electronically on the portal of the formalities counter companies accessible online at https://formalites.entreprises.gouv.fr .A company established outside the EU can expressly authorize its tax representative to carry out this formality.
Source: bofip.impots.gouv.fr
