You are a company based in a country that is not a member of the European Union

Imprimer

      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. 

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.  

 


Sovec 54 cours Lafayette 69003 Lyon [ FRANCE ] - tel : +33 (0)4 72 61 05 79 - fax : +33 (0)4 78 62 21 04