The French tax authorities have released a revised letter BOI-LETTRE-000082 template for appointing VAT representatives on 7 August, 2024.
This letter is used for appointing a VAT representative in France.
The document, which should be on company letterhead, involves the company (not established in the EU) designating a French company as its VAT representative. The representative will handle VAT-related formalities, including tax payments.
The letter includes sections where both parties agree to the designation and responsibilities, including joint liability for unpaid taxes and related penalties.
The effective date of the appointment and the specific operations covered by the designation should be noted, and the undersigned must have the authority to bind the company.
