|
|
|
|
|
|
|
You are a
company based in a country that is not a member of the European
Union
|
|
|
What
are your obligations ?
|
|
|
|
|
You must designate a fiscal representative for all transactions conducted on French soil that are covered by the field of application of French VAT: worksites, stocks, events, importations or intra-community acquisition (ICA) or even purchase/resale transactions.
[ Examples ]
This fiscal representative is responsible for conducting the formalities that you are required to do on your behalf: paying VAT and making the necessary declarations. They must be subject to French VAT and be authorised by the tax
authorities.
|
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. As your fiscal representative, we are conjointly responsible for transactions related to French
VAT.
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.
|
|
|
|
|
|
|
Sovec 54
cours Lafayette 69003 Lyon [ FRANCE ] - tel : +33 (0)4 72 61 05 79 -
fax : +33 (0)4 78 62 21 04  |
|
|
|