法国税务代表
When do you need to submit a VAT return?
稅务代表负责确保非本地公司遵守所有法国增值税规则和规定，包括提交增值税申报和缴纳增值税，并代表非本地公司处理任何税务相关事宜或争议。
一般来说，当非居民公司在法国没有常设机构或固定营业地点时，就需要稅务代表。
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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.