Foreign companies that are not established in France but conduct operations in France are subject to VAT in France.

These operations are :

• Shipments or sales of goods when the delivery takes place in France
  
  
• Some services conducted in France or for clients domiciled or established in France
  
  
• Electronic commerce operations when services are provided to persons not subject to VAT and established or domiciled in France.

From September 1, 2006, for some of these operations, the VAT is not paid anymore by the company established outside of France but directly by the purchaser of the goods or the beneficiary of the services rendered when the latter has a VAT identification number in France (mechanism of “autoliquidation” ).

Appointment of a tax representative
If you do not operation a permanent establishment in France but conduct an activity subject to VAT, you must designate a tax representative.

You can easily find the names of tax representatives in the professional directories and on Internet .