You are a company based in an European union member country       What does French law say?    Since January 1st 2002, all EU companies not based in a country where it conducts transactions subject to VAT are no longer obliged to use a local fiscal representative (in accordance with Directive 2000/65). In the event that a company is liable to VAT in France and does not want to use the services of a fiscal representative, it should register with the non-residents tax centre: Centre des Impôts des Non-Résidents, 9, rue d’Uzès, 75094 Paris Cedex 02, France; Tel:+33 (0)1.44.76.19.00.    To make matters simpler and gain time, an EU company may use a fiscal representative. This fiscal representative will be responsible for completing all or some of the formal declarations on the company’s behalf and paying, when required, VAT on its behalf. The fiscal representative must be subject to French VAT and authorised by the fiscal authority to represent EU entities (individuals or organisations) for VAT purposes in France.       Transactions subject to VAT are :  Worksites, stocks, events, importations or intra-community purchases or even purchase/resale transactions. [Examples].     Fiscal representation by SOVEC :  Our role is to represent you for the purposes of French VAT. In other words, to get you registered and to act on your behalf with the French fiscal authorities. You decide on the type of relationship : Fiscal representation without invoicing. Fiscal representation with invoices raised on your behalf and VAT inclusive payment collection. Fiscal representation without invoicing but with VAT inclusive payment collection.     We act within a legal framework : The fiscal representative is linked to the foreign company by a mandate. This makes them responsible for ensuring that the foreign company respects accounting and fiscal obligations related to VAT for their transactions conducted in France.      Our fields of intervention are as follows:   Perform the formalities associated with VAT registration (inscription, deletion or modification) of the  foreign company in France; Raising VAT invoices that specifically indicate that we are acting as your company's representative.  Raising invoices on your behalf is, however, not a compulsory requirement. You can raise invoices yourself and specify the name and address of SOVEC as your representative on the invoice; Keep accounts for the transactions that you complete in France in order to be able to show  the French fiscal authorities the books and the invoices concerning them in a format that conforms to current French good accountancy practice;  Deposit income declarations and, if necessary, pay any VAT owed by the represented company;  Complete, if required, the DEB ( declaration of exchange of goods) for the foreign company.