Non-residents (other than EU/EEA residents) undertaking Vatable activities in France without having an establishment therein are required to appoint a fiscal representative in France to comply with their tax and reporting obligations in the country. The obligation to appoint a fiscal representative is, however, lifted for residents of specified countries that have an appropriate mutual assistance arrangement with France. The list of countries exempted from the fiscal representative obligation was issued by a 2013 Decree and, until the release of the new Decree, consisted of the following jurisdictions:
Albania, Aruba, Australia, Azerbaijan, Curacao, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Iceland, India, Japan, Korea (Rep. of), Mauritius, Mexico, Moldova, New Zealand, Norway, Saint Barthelemy, Saint Martin, Sint Maarten, South Africa, Tunisia, and Ukraine.
The Decree of 16 February 2021 has amended the above list by adding the following jurisdictions to the list of countries exempted from VAT representation:
Antigua & Barbuda, Armenia, Bosnia Herzegovina, Cape Verde, Cook Islands, Dominica, Ecuador, Grenada, Jamaica, Kenya, Kuwait, Nauru, Niue, Northern Macedonia, Pakistan, Turkey, United Kingdom, and Vanuatu.