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.
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VAT scope in Germany
VAT registration in Germany
VAT returns and refund in Germany
German reverse charge
German consignment or
call-off stock
German intrastat / EC sales list
When should German Intrastat be filed?
Intrastat declarations for goods traded within the European Union are usually submitted on a monthly basis.
German EC Sales list
The German EC Sales List is a report that VAT-registered businesses in Germany use to report sales of goods and services to other VAT-registered businesses in different EU member states.
When should German EC sales list be filed?
The German EC Sales List is generally submitted on a quarterly basis. This means that businesses are required to report their cross-border sales to VAT-registered businesses in other EU member states every three months.
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The exact deadline may vary, but it is typically around the 25th day of the month following the end of the quarter.