la représentation fiscale en France
When do you need to submit a VAT return?
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
Deadline to submit the German VAT return
The deadline for submitting VAT returns in France depends on the filing frequency, which can be monthly, quarterly, or annual. Here are the general deadlines for each filing frequency:
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Monthly VAT Returns: 10th day of the subsequent month once the reporting period has concluded.
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Quarterly VAT Returns: 10th day of the subsequent month once the reporting period has concluded.
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Annual VAT return: 31st July of the following year of the reporting year
Consequences of Late VAT Return Filing
Failure to file VAT returns on time can result in penalties for foreign non-established businesses operating in Germany. Late submissions may lead to financial sanctions, interest charges, and potential audits by the tax authorities. Additionally, delayed VAT return filings can impact the business's reputation and create legal implications.
VAT refunds in German
VAT credits can be offset against any VAT liability that the business owes to the tax authorities. If the VAT credits exceed the VAT liability, the excess can be carried forward to future periods or refunded.
The refund application is typically submitted electronically through the dedicated online portal of the French tax authorities.