法國VAT 增值稅代表人

法國對於一個 非法國居民（Non-Netherlands Resident)指派增值稅代表( VAT Representatives)的機制為何?在法國擔任非歐盟企業增值稅代表必需具備的要件為何?

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法國對於一個 非法國居民（Non-Netherlands Resident)指派增值稅代表( VAT Representatives)的機制為何?
永輝RD:

適用於法國非居民供應的其他機制（例如，增值稅代表或代理、代位等）
 Other Mechanics Applicable to Supplies by Nonresidents (e.g., VAT Representatives or Agencies, Subrogation, etc.) 
法國增值稅代表人VAT Representatives

歐盟成立的企業EU-Established Businesses

歐盟建立的應稅企業在法國沒有常設機構，不需要也沒有資格在法國指定增值稅代表。
但是，他們可以指定代理人（法定財政）代表他們提交法國增值稅申報表並核算法國加值稅。
與加值稅代表不同，代理人由應納稅人全權負責，應納稅人仍然全權承擔加值稅。
EU-established taxable businesses, with no permanent establishment in France, are not required nor eligible to appoint a VAT representative in France.
However, they may appoint an agent (mandataire fiscal) to submit French VAT returns and account for French VAT on their behalf.
Unlike the VAT representative, the agent acts under the exclusive responsibility of the taxable person, who remains solely liable for the VAT.

非歐盟企業Non-EU Established Businesses

根據法國一般稅法第289 A條，非歐盟已建立的應稅企業必須在法國任命一名增值稅代表，如果他們對法國增值稅負有責任，或者如果他們被要求履行法國報告義務，除非他們專門從事受增值稅暫停制度約束的交易（即貨物的供應置於海關程序或稅務倉庫），或者如果他們供應天然氣、電力和熱力，而法國接收方根據反向收費機制應繳納增值稅。
非歐盟成熟企業需要爲以下任何交易指定法國增值稅代表:
• 在法國的應稅交易；
• 向設在法國的客戶遠距離銷售；或
•在社區內購置位於法國的貨物或服務。
非歐盟已建立的企業只能爲在法國進行的所有交易任命一名增值稅代表。增值稅代表承擔其委託人的法國增值稅義務，兩者對委託人產生的任何增值稅債務承擔連帶責任。
未指定增值稅代表將導致應稅交易的接收方對增值稅負有責任，並在適用情況下，供應商應承擔的任何處罰。
Under Article 289 A of the French General Tax Code, non-EU established taxable businesses must appoint a VAT representative in France if they are liable for French VAT or if they are required to fulfill French reporting obligations, unless they are exclusively engaged in transactions subject to the VAT suspension regime (i.e., supplies of goods placed under customs procedure or tax warehouse) or if they make supplies of natural gas, electricity, and heat for which the VAT is due by the French recipient under the reverse charge mechanism.
Non-EU established businesses are required to appoint a French VAT representative for any of the following transactions:
• Taxable transactions in France;
• Distance sales to customers established in France; or
• Intra-Community acquisitions of goods or services located in France.
A non-EU established business can appoint only one VAT representative for all transactions carried out in France. The VAT representative assumes the French VAT obligations of its principal, and the two are jointly and severally liable for any VAT debts that the principal incurs.
Failure to appoint a VAT representative results in the recipient of the taxable transaction being liable for the VAT and, where applicable, any penalties due by the supplier.

規劃點：Planning Point: 
鑑於連帶責任的風險，客戶在交易前應謹慎確定非歐盟成立的供應商是否在法國指定了增值稅代表。
根據《法國稅收總法典》第289條A（I）（1°），非歐盟常設企業如果在與法國簽署了稅務互助和行政合作協議的國家設立，且與歐盟的安排具有同類項（詳見10.8節），則不需要指定增值稅代表。
In view of the risk associated with joint and several liability, it is prudent for customers to ascertain, in advance of the transaction, whether the non-EU established supplier has appointed a VAT representative in France.
Under Article 289 A(I)(1°) of the French General Tax Code, non-EU established businesses are not required to appoint a VAT representative if they are established in countries that have entered into an agreement with France on the mutual assistance and administrative cooperation in tax matters on similar terms to the EU arrangements (For more information, see Section 10.8).

其他VAT加值稅代表人規定
與法國簽訂此類安排的合格非歐盟國家名單包含在2021年2月16日的法令中，該法令修改了2013年5月15日的法令1 。
1 Arrêté du 16 février 2021 modifiant l’arrêté du 15 mai 2013 modifié fixant la liste des pays non membres de l’emirir les union lequeles la uniond’e legéporté emilaire à celle prévue par la directive 2010/24/UE du Conseil du 16 mars 2010 et par le règlement n° 904/2010 du Coneil et 7 octobre 2010， 《法蘭西共和國公報》，N. 0049，2021年2月26日。
作為對一般規則的減損，法國《一般稅法》第289 A（III）條規定，專門從事某些免稅交易的非歐盟已建立企業可以指示在法國設立並由稅務部門認可的應納稅人履行申報義務，而不是指定加值稅代表。應納稅人有責任支付加值稅以及未滿足加值稅免稅條件可能產生的任何罰款。
有關任命加值稅代表的更多資訊，請參閱第 10.4 節。
The list of qualifying non-EU countries with which France has entered into such arrangements is included in the Decree of February 16, 2021, which modifies Decree of May 15, 2013¹ .
¹ Arrêté du 16 février 2021 modifiant l’arrêté du 15 mai 2013 modifié fixant la liste des pays non membres de l’Union européenne avec lesquels la France dispose d’un instrument juridique relatif à l’assistance mutuelle ayant une portée similaire à celle prévue par la directive 2010/24/UE du Conseil du 16 mars 2010 et par le règlement n° 904/2010 du Conseil du 7 octobre 2010, Journal Officiel de la Republique Francaise, N. 0049, February 26, 2021.
By way of derogation to the general rule, Article 289 A(III) of the French General Tax Code provides that non-EU established businesses who are exclusively engaged in certain exempt transactions may instruct a taxable person established in France, accredited by the tax service, to fulfill the declarative obligations, rather than appointing a VAT representative. The taxable person is liable for the VAT and any penalties that may arise if the conditions for VAT exemption are not met.
For more information about the appointment of VAT representatives, see Section 10.4.

在法國擔任非歐盟企業增值稅代表必需具備的要件為何?
永輝ＲＤ:

非歐盟企業Non-EU Established Businesses
在歐盟以外設立的應稅企業如果要對法國增值稅負責，通常需要在法國任命一名增值稅代表。
增值稅代表必須是在法國設立的應納稅人，在商業登記處（Registe du Commerce et des Societes）註冊，並且在過去三年內沒有犯過嚴重的或多次的稅務違法行爲或受到過某些稅務處罰。代表還必須擁有能夠履行預期職責的物質和人力資源，並在財務上有償付能力，或擁有符合《一般稅法》第289A條規定的某些要求的財務擔保。
指定必須以書面形式做出，並必須包括某些信息，如應納稅人的姓名和地址，代表的姓名，指定的生效日期，以及代表的正式接受。除非指定任期，否則任命在法國稅務當局收到終止任命的書面通知之前是有效的。
Taxable businesses established outside the EU are generally required to appoint a VAT representative in France if they are liable for French VAT.
The VAT representative must be a taxable person established in France, registered with the Trade Register (Registre du Commerce et des Societes), and must not have committed serious or repeated tax offenses or been subject to certain tax penalties in the previous three years. The representative must also have material and human resources capable of carrying out the prospective duties, and be financially solvent in relation to its obligations, or have financial guarantees meeting certain requirements under Article 289A of the General Tax Code.
The appointment must be made in writing and must include certain information, such as the name and address of the taxable person, the name of the representative, the appointment’s effective date, and the formal acceptance by the representative. Unless the length of the mandate is specified, the appointment is valid until the French Tax Authority is informed, in writing, of its termination.

在法國擔任歐盟企業增值稅代表必需具備的要件為何?
永輝ＲＤ:

歐盟建立的企業EU-Established Businesses
歐盟成立的企業不能在法國任命增值稅代表，但可以選擇任命增值增值稅代理人。
指定必須以書面形式做出，幷包括某些信息，如授權的應稅企業的名稱和地址、代理人的名稱及地址、委託的專屬性質和委託的有效性。委託書必須正式簽署，並向法國稅務局提交一份原件。
有關增值稅代表的更多信息，請參見第9.2節。
EU-established businesses cannot appoint a VAT representative in France but have the option of appointing VAT agents.
The appointment must be made in writing and include certain information, such as the name and address of the mandating taxable business, the name and address of the agent, the exclusive nature of the mandate and the validity of the mandate. The mandate must be duly signed, and an original copy must be submitted to the French Tax Authority.
For more information about VAT representatives, see Section 9.2.

法國數字中間商和電子市場(Digital Intermediaries and Electronic Marketplaces)中與增值稅代表人角色之關聯性為何?

永輝ＲＤ:

電訊、廣播及電子供應服務（”TBE服務”）Telecommunications, Broadcasting and Electronically Supplied Services(“TBE services”)電信、廣播和電子供應服務的企業對消費者供應的中介機構Intermediaries in Business-to-Consumer Supplies of Telecommunications, Broadcasting and Electronically Supplied Services

數位仲介機構有時被視為某些跨境企業對消費者的電信、廣播和電子服務（“TBE服務”）的供應商（例如，數字內容擁有者向聚合商提供內容，然後聚合商通過向最終客戶銷售應用的應用程式商店提供數位產品）。
《增值稅實施條例》第9a條規定了在此類交易中識別受註冊要求約束的供應商的規則。實施條例在整個歐盟範圍內具有直接效力。
根據第9a條，如果以電子方式提供的服務是由電信網路、介面、門戶或應用商店提供的，則以自己的名義代表另一供應商行事的中間人通常被視為供應商本身，除非中間人明確披露（例如，在發票和收據上）先前的供應商應被視為中間人供應品的供應商，這種待遇反映在合同安排中。 雙方之間。同樣的規則也適用於通過互聯網、電信網路介面或門戶提供的電話服務。但是，TBE服務交易中唯一角色是提供支付處理服務的參與者不能被視為受TBE服務規則約束的供應商。
歐盟委員會在其關於TBE服務供應地點的解釋性說明中澄清了第9a條的適用。有關這些說明的連結，請參閱加值稅導航器歐盟章節的附錄 15.2。

Digital intermediaries are sometimes treated as suppliers of certain cross-border business-to-consumer supplies of telecommunications, broadcasting and electronically supplied services (“TBE services”) (for example, where a digital content owner supplies content to an aggregator who then makes a digital product available through an app store which markets the app to final customers).
Article 9a of the VAT Implementing Regulation provides rules for identifying the supplier subject to registration requirements in such transactions. The Implementing Regulation has direct effect throughout the EU.
Under Article 9a, if electronically supplied services are supplied by a telecommunications network, interface, portal or app store, an intermediary that acts in his or her own name, on behalf of another supplier is generally treated as the supplier itself, unless the intermediary explicitly discloses (e.g., on invoices and receipts) that the prior supplier should be treated as the supplier with respect to the intermediary’s supplies and this treatment is reflected in the contractual arrangements between the parties. The same rules apply to telephone services provided through the internet, a telecommunications network interface or portal. However, a participant in a TBE service transaction whose sole role is to provide payment processing services cannot be treated as a supplier subject to the TBE service rules.
The European Commission clarifies the application of Article 9a in its Explanatory notes on the place of supply of TBE services . For a link to these notes, see Appendix 15.2 of the European Union chapter of the VAT Navigator.

企業對消費者遠端銷售商品中的電子介面
Electronic Interfaces in Business-to-Consumer Distance Sales of Goods

在2021年7月1日或之後，在線市場或平臺等電子介面的促進者（“在線市場運營商”）應對從歐盟境外進口的某些低價值“遠端銷售”商品或非歐盟境內的應稅人向非應納稅人供應的貨物承擔加值稅。
該要求根據《法國一般稅法》第256條提供，該條轉置了經修訂的歐盟加值稅指令第14a條（2017年12月5日理事會指令（EU）2017/2455下的所謂“加值稅電子商務規則”）。電子商務規則最初定於2021年1月1日在歐盟生效，但實施被推遲了六個月。
如果在線市場運營商通過使用在線市場「促進」（定義見下文），則被視為已接收和供應商品：
•來自歐盟以外國家或地區的商品的遠端銷售，價值不超過150歐元（“在線市場門檻”）;或
• 未在歐盟境內設立的應納稅人在歐盟境內向非應稅人士供應貨物

On or after July 1, 2021, facilitators of electronic interfaces such as online marketplaces or platforms (“online marketplace operators”) are liable for VAT with respect to certain low value “distance sales” of goods imported from outside the EU, or the supply of goods within the EU to nontaxable persons by taxable persons not established in the EU.
This requirement is provided under Art 256 of the French General Tax Code, which transposes Article 14a of the EU VAT Directive, as amended (the so-called “VAT e-commerce rules” under Council Directive (EU) 2017/2455 of December 5, 2017.) The e-commerce rules were initially due to come into force across the EU on January 1, 2021, but implementation was postponed by six months.
The online marketplace operator is deemed to have received and supplied goods if he or she “facilitates” (as defined below), through the use of an online marketplace:
• Distance sales of goods from countries or territories outside the EU with a value not exceeding 150 euros (the “Online Marketplace Threshold”); or
• Supplies of goods within the EU by taxable persons not established in the EU to nontaxable persons.

有關遠端銷售的更多資訊，請參見第 3.5 節和第 5.5 節。
根據《法國一般稅法》第258條，如果貨物在貨物到達或運輸給最終購買者時在法國，則應稅在線市場運營商發送或運輸的貨物的供應地點為法國。
受此規則約束的在線市場運營商負責核算、收取和匯出加值稅。它可以註冊一站式商店，以簡化其在多個司法管轄區的增值稅義務。
它還必須根據《法國一般稅法》第286條之五保留企業使用其平台生產的商品或服務的銷售記錄。記錄必須自執行交易的當年年底起保留10年。
“便利”是使用電子介面，允許客戶和供應商通過電子介面提供待售貨物，從而通過該電子介面供應貨物。
但是，應納稅人不被視為在滿足以下所有條件的情況下促進貨物供應：
• 應納稅人不直接或間接設定供應貨物的任何條款和條件;
• 應納稅人不直接或間接參與授權向客戶收取有關所付款項的費用;和
• 應納稅人不直接或間接參與訂購或交付貨物。
此外，這些規則不適用於僅提供以下任何一項的應納稅人：
• 處理與貨物供應有關的付款;
• 商品的上市或廣告;或
• 將客戶重新定向或轉移到其他電子介面，在那裡貨物可供銷售，而無需對供應進行任何進一步的干預。

For more information about distance sales, see Section 3.5 and Section 5.5.
The place of supply of goods dispatched or transported by a taxable online marketplace operator is France if the goods are in France at the time of the arrival of the shipment or transport of the goods to the final purchaser, under Article 258 of the French General Tax Code.
An online marketplace operator subject to this rule is responsible to account for, collect and remit the VAT. It can register for the One Stop Shop to simplify its VAT obligations in multiple jurisdictions.
It must also maintain records of sales of goods or services made by businesses using its platforms, under Article 286quinquines of the French General Tax Code. Records must be maintained for 10 years from the end of the year in which the transaction is performed.
To “facilitate” is to use an electronic interface to allow a customer and a supplier offering goods for sale through the electronic interface to enter into contact, resulting in a supply of goods through that electronic interface.
However, a taxable person is not treated as facilitating a supply of goods where all the following conditions are met:
• The taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made;
• The taxable person is not, either directly or indirectly, involved in authorizing the charge to the customer in respect of the payment made; and
• The taxable person is not, either directly or indirectly, involved in the ordering or delivering the goods.
Furthermore, these rules do not apply to a taxable person who only provides any of the following:
• The processing of payments in relation to the supply of goods;
• The listing or advertising of goods; or
• The redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply.
根據經修訂的《法國稅法通則》第269條，如果電子接口便利商被視爲供應商，則可計費事件爲接受付款的時間。
根據第262條，向在線市場經營者交付貨物被視爲信用交易豁免法國稅法之三。
有關一站式商店和電子接口運營商的信息，請參閱第13.3節，有關跨境支付報告義務的信息請參見第10.3.5節。
不同的在線市場責任規則適用於在線市場運營商不受第256條規定的責任限制，而相關供應商未能遵守其增值稅義務的情況。關更多信息，請參見第9.3節。
Under Article 269 of the French General Tax Code, as amended, if an electronic interface facilitator is treated as the supplier, the chargeable event is the time when payment is accepted.
The delivery of goods to the online marketplace operator is treated as an exempt with credit transaction under Article 262 ter of the French General Tax Code.
For information on One Stop Shop and Electronic Interface Operators, see Section 13.3, and for information about reporting obligations on cross-border payments, see Section 10.3.5.
Different online marketplace liability rules apply in cases where the online marketplace operator is not subject to liability under Article 256 and the underlying supplier fails to comply with its VAT obligations. For more information, see Section 9.3.

**請注意下列事項：
以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2022年9月摘要自Bloomberg Tax Database。
隨著時間推移，法規會發生變化，不同情況會有不同的選擇。
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邁阿密、亞特蘭大、俄克拉荷馬、密歇根、西雅圖、特拉華；
柏林; 斯圖加特;布拉格；布加勒斯特；班加羅爾；泗水；
高雄、香港、深圳、東關、廣州、清遠、永康、杭州、蘇州、崑山、南京、重慶、許昌、青島、天津。
永輝潛在可服務城市 (2個月籌備期)：
我們為IAPA會員所,總部在倫敦，全球300個會員所， 員工約1萬人。
我們為LEA會員所.總部在 美國芝加哥，全球600個會員所， 員工約2萬8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
(版本:2022/03)
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