la représentation fiscale en France
Le représentant fiscal est chargé de veiller à ce que la société non résidente se conforme à toutes les règles et réglementations françaises en matière de TVA, y compris la soumission des déclarations de TVA et le paiement de la TVA, ainsi que de représenter la société non résidente dans toute affaire ou litige fiscal.
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En général, un représentant fiscal est requis lorsqu'une société non résidente n'a pas d'établissement permanent ou de lieu d'affaires fixe en France.
When should French Intrastat be filed?
For monthly filers, the deadline is typically around the 10th working day of the month following the reporting period. For example, if the reporting period is January, the deadline for filing the Intrastat declaration would be around the 10th working day of February
French EC Sales list
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VAT registration in France
French reverse charge
Businesses registered for VAT in France must fill out the EC Sales List if they make supplies of goods or services to VAT-registered customers in other EU member states. The reporting obligation arises when the transaction is considered an intra-community supply, meaning the goods are transported from France to another EU member state or the services are deemed to be provided in another EU country.
When should French EC sales list be filed?
France does not require a separate EC Sales List (ECSL) to be filed. Instead, France uses the DEB (Déclaration d'Échanges de Biens) system to report intra-EU transactions of goods. The DEB serves a similar purpose as the ECSL in other EU member states.
If you are engaged in intra-EU transactions of goods involving France, you would need to file the DEB instead of the ECSL. The DEB should be submitted on a monthly basis, and the deadline for filing the DEB is generally the 10th working day of the month following the reporting period.