AFC - Assistance - Training - Counselling

Taxe representative

Companies with their head office in a country outside of the European Union
The French legislation stipulates that a tax representative must be appointed and accredited as soon as trade activities on the French market are planned by a foreign company.
See the text of the law - article 289 of the Code Général des Impôts.

AFC, as a tax representative acknowledged and established in France, represents foreign companies before the French Tax Administration and among others fills administrative documents, submits these documents to the relevant administrative department et pays required fees on behalf of foreign companies.

AFC services are tailored according to a client's needs
Below are three typical ways of intervening

Companies based in a country member of the European Union
Companies from EU member states and having to pay the French Value Added Tax (VAT) are not obliged to pass through a local tax representative.
See the European Directive Nr 2000/65.
These companies can still call upon the service of a tax representative in order to facilitate their dealings with the French Administration.
AFC offers all warranties required in order to legally fill this role.

The reverse charge principle
Modification of article 283 of the Code Général des Impôts (General Tax Legislation) from September1. 2006 on. See the text of the law - article 283 of the Code Général des Impôts.

When the delivery of goods or services is done by someone submitted to the V.A.T. but not based in France, V.A.T. must be paid by the purchaser or the beneficiary of a service if he is identified by the VAT administration in France.

Taxes on insurance conventions
Insurance companies are obliged to call upon a tax representative.
See the text of the law - article 1004a of the Code Général des Impôts
The ways to deal with taxes linked with insurance policies are similar to those concerning the V.A.T.