France : Fiscal representation – Use of the model letter of appointment (BOFIP, 10 September 2025)
On 10 September 2025, the French Tax Authorities published guidance (ACTU 2025/00095) clarifying the use of the standard model letter for appointing a fiscal representative by foreign companies not established in France, in the context of VAT obligations.
The guidance confirms that the letter of appointment must include all essential details regarding the appointing company, the designated fiscal representative, and the scope of the representative’s tax responsibilities.
In addition, submission of the letter to the French Tax Authorities must strictly comply with the formal requirements set out in Article 289 A of the French Tax Code.
These provisions aim to ensure the legal validity of the appointment, clearly define the representative’s responsibilities, and secure compliance of non-established foreign businesses with their VAT obligations in France.
