EASYTAX, VAT fiscal representative

France – Publication of a new decree on the conditions of accreditation of a tax representative

On April 20th, 2022, the new Executive Order 2022-589 on the procedures for issuing and revoking tax representative certification was issued.

An application for accreditation must be made for each taxable person that the tax representative needs to represent.

Each application must be accompanied by the following items:

  • the unique identification number of the fiscal representative
  • a description of the administrative organization as well as the human and material means at its disposal to carry out its representation activity
  • bulletin number 3, of less than 3 months of the criminal record of the applicant or of his legal representatives if he is a legal person
  • proof of the financial solvency or a financial guarantee of the fiscal representative
  • the name or corporate name of the represented taxable person, the address of its domicile or registered office, the location of its activities, its e-mail address and a description of the activities
  • a document by which the applicant undertakes to fulfil the formalities and tax obligations incumbent on the represented person and to pay the tax due
  • the tax representation mandate

As for the financial solvency, the fiscal representative can prove it by means of his annual accounts and other financial data.

If the Business Tax Department (BTS) deems the financial solvency insufficient, the tax representative must submit a financial guarantee within 30 days.

This financial guarantee is valued at one quarter of the sums arising from the tax representative’s obligations and must be provided by a mutual guarantee company, collective guarantee organization, insurance company, bank or financial institution.

If the tax representative is unable to determine this amount, the tax representative will be obliged to pay a fixed guarantee determined by an order of the Minister of the Budget.

Several points remain, including in particular the elements to be provided to describe the administrative organization, the human and material resources available to the representative to carry out this activity.

The financial guarantee must still be determined by an order of the minister responsible for the budget.

 

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