In a decree dated 16th February 2021, France updated the list of non-EU jurisdictions that are exempted from VAT representation in France.
Non-residents undertaking vatable activities in France without having an establishment, are required to appoint a fiscal representative in France to comply with their tax and reporting obligations.
However, non-residents from specified jurisdictions exempted from VAT representation are not required to fulfil this obligation.
Jurisdictions as per the original 2013 decree:
- Albania
- Aruba
- Australia
- Azerbaijan
- Curacao
- Faroe Islands
- French Polynesia
- Georgia
- Ghana
- Greenland
- Iceland
- India
- Japan
- Korea
- Mauritius
- Mexico
- Moldova
- New Zealand
- Norway
- Saint Barthelemy
- Saint Martin
- Sint Maarten
- South Africa
- Tunisia
- Ukraine
Newly added jurisdictions:
- Antigua & Barbuda
- Armenia
- Bosnia Herzegovina
- Cape Verde
- Cook Islands
- Dominica, Ecuador
- Grenada
- Jamaica
- Kenya
- Kuwait
- Nauru
- Niue
- Northern Macedonia
- Pakistan
- Turkey
- United Kingdom
- Vanuatu
Minimize Tax Risk Across Your Jurisdictions
