Businesses that are operating with the European countries generally are complied with the VAT requirements of the specific country. Any business involving in the import/export of the products with the European countries is registered with the VAT services. A fiscal representative is appointed by the companies for the registration of the VAT and customs. It is mandatory for any foreign company to appoint a local fiscal representative in France as well.
It is the duty of the fiscal representative to register any non-resident company for the VAT obligations with the local tax authorities. A fiscal representative is to be appointed in France by the companies due to the documentation done in the French language. Firstly the non-resident company has to appoint a resident company to act as their fiscal representative for tax registration. Then the goods declaration and VAT application is submitted through the representative towards the local tax administration. Once the registration is done, the company gets its VAT number through which the company can start their business operations and services in France.
It is not necessary for the non-resident company to have their office in the France if a local fiscal representative is appointed. The appointed representative is responsible for the regular inspection on the goods and cash flow along with the generation of the invoices and VAT returns to be paid to the authorities. The regular documents and return files need to be submitted to the tax administration by fiscal representative on behalf of the company.
In France the customs are to be paid and get a clearance for the flow of goods in to the country. This is handled by the fiscal representative and submissions are done in accordingly to the authorities. It is highly recommended to appoint a local tax representative for France by a non-EU company.