Competent department

Businesses based in the EU and in certain non-EU countries

If you are based in another EU Member State or in one of the following non-EU countries:(*) You do not have to appoint a tax representative but you may choose to be assisted by an agent (see below).

(*): Antigua and Barbuda, Armenia, Aruba, Australia, Azerbaijan, Bosnia-Herzegovina, Cabo Verde, Cook Islands, Curaçao, Dominica, Ecuador, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Grenada, India, Iceland, Jamaica, Japan, Kenya, Kuwait, Mauritius, Mexico, Moldavia, Nauru, New Zealand, Niue, North Macedonia, Norway, Pakistan, Republic of Korea, Saint Barthelemy, Saint-Martin, Sint-Maarten, South Africa, Tunisia, United Kingdom of Great Britain and Northern Ireland, Ukraine, Vanuatu.

You must register your company with the Foreign Business Tax Department (SIEE) that reports to the Non-Residents Tax Directorate (DINR):

Service des Impôts des Entreprises Etrangères (SIEE)
10 rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex
Telephone: + 33 (0)1 72.95.20.31

To complete your registration, you must go to the site : formalites.entreprises.gouv.fr.

* Company not based in one of the non-EU countries mentioned on the list with which France has executed a legal instrument for mutual assistance with a scope similar to that defined in Council Directive 2010/24/EU of 16 March 2010 and in Council Regulation (EU) No 904/2010 of 7 October 2010

Companies based in a non-EU country that is not mentioned on the specific list

If you are based in a non-EU country that is not mentioned on the specific list (see above) AND you are liable for withholding at source as you employ a worker in France, your competent department is the Foreign Business Tax Department (SIEE) that reports to the Non-Residents Tax Directorate (DINR); its contact details are as follows:

Service des Impôts des Entreprises Etrangères (SIEE)
10 rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex
Telephone: + 33 (0)1 72.95.20.31
 

For more information on withholding at source.

If you are based in a non-EU country that is not mentioned on the specific list (see above) AND you are not liable for withholding at source, you must register your company with a business tax department in France.

In order to register, you will have to appoint a tax representative, which must be an entity that is based in France and liable for VAT there (Article 289 A – I of the French General Tax Code). This representative must apply for VAT registration to the business tax department with territorial jurisdiction with which it already fulfils its own tax filing obligations. It may pay the tax on taxable operations/transactions on your behalf and, where applicable, obtain refunds of any tax credits that cannot be offset from this department.

DINR, le 16/10/2023