Documents

The registration online form (you can click here) must be filled in the following supporting documents must be also sent online here :

  • A copy of the registration certificate with the trade registry or equivalent in the country of origin
  • A copy of the memorandum and articles of association and an unofficial translation of the main provisions (legal form, shareholders/partners, manager, share capital) except for memoranda and articles of association drafted in a language of a non-EU country for which a sworn translation must be provided (sole proprietors do not need to send this document)
  • A copy of the identity document of the company’s manager (only for sole proprietorships)
  • An original of a mandate signed by both parties or a copy (only if you choose to appoint an agent), see below

Important recommendations

Make sure you clearly provide your email address and that of your agent, if applicable. This will enable the electronic “welcome” letter to be sent by the business tax department once registration is effective. The email will be sent either to your company or to your representative if you have chosen to appoint one.

Any VAT credit refunds can only be paid into a bank account in SEPA format. Sending a relevé d'identité bancaire (bank account details statement) for accounts held in France or an original bank certificate for accounts held abroad will facilitate the processing of your future VAT credit refunds.

Appointment of an agent in France (optional)

Companies based in another EU Member State or in certain non-EU countries(**) are not required to appoint a tax representative in France. However, to ensure a smooth relationship with the French authorities, you could always appoint an agent who will carry out the procedures on your behalf and under your responsibility.
In this case, you should execute a mandate and send the original online here
This mandate must be exclusive, written in French, signed by a person authorised to sign for the company and accepted by the agent in question.

The mandate must include the following information:

  • The name, business name, address and SIRET number of the appointing community taxable person, and the full name and position (functions performed within the company) of the person authorised to sign for it
  • The name, business name, address and SIRET number of the agent and the full name and position (functions performed within the company) of the person authorised to sign for it
  • A mention of the exclusive nature of the mandate
  • The period of time the mandate is valid
  • The formalities that the agent is authorised to perform
  • The banking details (bank address and account number) of the Community taxable person (company name) or, where appropriate, of the agent

The bank account must be within the SEPA area.

(**): 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, Turkey, United Kingdom of Great Britain and Northern Ireland, Ukraine, Vanuatu.

A template of the mandate can be downloaded here

MAJ - DINR PRO le 20/07/23