法国VAT增值税代表人

法国VAT 增值税代表人

法国对于一个 非法国居民（Non-Netherlands Resident)指派增值税代表( VAT Representatives)的机制为何?在法国担任非欧盟企业增值税代表必需具备的要件为何?

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法国对于一个 非法国居民（Non-Netherlands Resident)指派增值税代表( VAT Representatives)的机制为何?
永辉RD:

适用于法国非居民供应的其他机制（例如，增值税代表或代理、代位等）
 Other Mechanics Applicable to Supplies by Nonresidents (e.g., VAT Representatives or Agencies, Subrogation, etc.) 
法国增值税代表人VAT Representatives

欧盟成立的企业EU-Established Businesses

欧盟建立的应税企业在法国没有常设机构，不需要也没有资格在法国指定增值税代表。
但是，他们可以指定代理人（法定财政）代表他们提交法国增值税申报表并核算法国加值税。
与加值税代表不同，代理人由应纳税人全权负责，应纳税人仍然全权承担加值税。
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.

非欧盟企业Non-EU Established Businesses

根据法国一般税法第289 A条，非欧盟已建立的应税企业必须在法国任命一名增值税代表，如果他们对法国增值税负有责任，或者如果他们被要求履行法国报告义务，除非他们专门从事受增值税暂停制度约束的交易（即货物的供应置于海关程序或税务仓库），或者如果他们供应天然气、电力和热力，而法国接收方根据反向收费机制应缴纳增值税。
非欧盟成熟企业需要爲以下任何交易指定法国增值税代表:
• 在法国的应税交易；
• 向设在法国的客户远距离销售；或
•在社区内购置位于法国的货物或服务。
非欧盟已建立的企业只能爲在法国进行的所有交易任命一名增值税代表。增值税代表承担其委託人的法国增值税义务，两者对委託人产生的任何增值税债务承担连带责任。
未指定增值税代表将导致应税交易的接收方对增值税负有责任，并在适用情况下，供应商应承担的任何处罚。
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.

规划点：Planning Point: 
鑑于连带责任的风险，客户在交易前应谨慎确定非欧盟成立的供应商是否在法国指定了增值税代表。
根据《法国税收总法典》第289条A（I）（1°），非欧盟常设企业如果在与法国签署了税务互助和行政合作协议的国家设立，且与欧盟的安排具有同类项（详见10.8节），则不需要指定增值税代表。
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加值税代表人规定
与法国签订此类安排的合格非欧盟国家名单包含在2021年2月16日的法令中，该法令修改了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， 《法兰西共和国公报》，N. 0049，2021年2月26日。
作为对一般规则的减损，法国《一般税法》第289 A（III）条规定，专门从事某些免税交易的非欧盟已建立企业可以指示在法国设立并由税务部门认可的应纳税人履行申报义务，而不是指定加值税代表。应纳税人有责任支付加值税以及未满足加值税免税条件可能产生的任何罚款。
有关任命加值税代表的更多资讯，请参阅第 10.4 节。
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.

在法国担任非欧盟企业增值税代表必需具备的要件为何?
永辉ＲＤ:

非欧盟企业Non-EU Established Businesses
在欧盟以外设立的应税企业如果要对法国增值税负责，通常需要在法国任命一名增值税代表。
增值税代表必须是在法国设立的应纳税人，在商业登记处（Registe du Commerce et des Societes）註册，并且在过去三年内没有犯过严重的或多次的税务违法行爲或受到过某些税务处罚。代表还必须拥有能够履行预期职责的物质和人力资源，并在财务上有偿付能力，或拥有符合《一般税法》第289A条规定的某些要求的财务担保。
指定必须以书面形式做出，并必须包括某些信息，如应纳税人的姓名和地址，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，否则任命在法国税务当局收到终止任命的书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.

在法国担任欧盟企业增值税代表必需具备的要件为何?
永辉ＲＤ:

欧盟建立的企业EU-Established Businesses
欧盟成立的企业不能在法国任命增值税代表，但可以选择任命增值增值税代理人。
指定必须以书面形式做出，幷包括某些信息，如授权的应税企业的名称和地址、代理人的名称及地址、委託的专属性质和委託的有效性。委託书必须正式签署，并向法国税务局提交一份原件。
有关增值税代表的更多信息，请参见第9.2节。
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.

法国数字中间商和电子市场(Digital Intermediaries and Electronic Marketplaces)中与增值税代表人角色之关联性为何?

永辉ＲＤ:

电讯、广播及电子供应服务（”TBE服务”）Telecommunications, Broadcasting and Electronically Supplied Services(“TBE services”)电信、广播和电子供应服务的企业对消费者供应的中介机构Intermediaries in Business-to-Consumer Supplies of Telecommunications, Broadcasting and Electronically Supplied Services

数位仲介机构有时被视为某些跨境企业对消费者的电信、广播和电子服务（“TBE服务”）的供应商（例如，数字内容拥有者向聚合商提供内容，然后聚合商通过向最终客户销售应用的应用程式商店提供数位产品）。
《增值税实施条例》第9a条规定了在此类交易中识别受註册要求约束的供应商的规则。实施条例在整个欧盟范围内具有直接效力。
根据第9a条，如果以电子方式提供的服务是由电信网路、介面、门户或应用商店提供的，则以自己的名义代表另一供应商行事的中间人通常被视为供应商本身，除非中间人明确披露（例如，在发票和收据上）先前的供应商应被视为中间人供应品的供应商，这种待遇反映在合同安排中。 双方之间。同样的规则也适用于通过互联网、电信网路介面或门户提供的电话服务。但是，TBE服务交易中唯一角色是提供支付处理服务的参与者不能被视为受TBE服务规则约束的供应商。
欧盟委员会在其关于TBE服务供应地点的解释性说明中澄清了第9a条的适用。有关这些说明的连结，请参阅加值税导航器欧盟章节的附录 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.

企业对消费者远端销售商品中的电子介面
Electronic Interfaces in Business-to-Consumer Distance Sales of Goods

在2021年7月1日或之后，在线市场或平臺等电子介面的促进者（“在线市场运营商”）应对从欧盟境外进口的某些低价值“远端销售”商品或非欧盟境内的应税人向非应纳税人供应的货物承担加值税。
该要求根据《法国一般税法》第256条提供，该条转置了经修订的欧盟加值税指令第14a条（2017年12月5日理事会指令（EU）2017/2455下的所谓“加值税电子商务规则”）。电子商务规则最初定于2021年1月1日在欧盟生效，但实施被推迟了六个月。
如果在线市场运营商通过使用在线市场「促进」（定义见下文），则被视为已接收和供应商品：
•来自欧盟以外国家或地区的商品的远端销售，价值不超过150欧元（“在线市场门槛”）;或
• 未在欧盟境内设立的应纳税人在欧盟境内向非应税人士供应货物

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.

有关远端销售的更多资讯，请参见第 3.5 节和第 5.5 节。
根据《法国一般税法》第258条，如果货物在货物到达或运输给最终购买者时在法国，则应税在线市场运营商发送或运输的货物的供应地点为法国。
受此规则约束的在线市场运营商负责核算、收取和汇出加值税。它可以註册一站式商店，以简化其在多个司法管辖区的增值税义务。
它还必须根据《法国一般税法》第286条之五保留企业使用其平台生产的商品或服务的销售记录。记录必须自执行交易的当年年底起保留10年。
“便利”是使用电子介面，允许客户和供应商通过电子介面提供待售货物，从而通过该电子介面供应货物。
但是，应纳税人不被视为在满足以下所有条件的情况下促进货物供应：
• 应纳税人不直接或间接设定供应货物的任何条款和条件;
• 应纳税人不直接或间接参与授权向客户收取有关所付款项的费用;和
• 应纳税人不直接或间接参与订购或交付货物。
此外，这些规则不适用于仅提供以下任何一项的应纳税人：
• 处理与货物供应有关的付款;
• 商品的上市或广告;或
• 将客户重新定向或转移到其他电子介面，在那里货物可供销售，而无需对供应进行任何进一步的干预。

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.
根据经修订的《法国税法通则》第269条，如果电子接口便利商被视爲供应商，则可计费事件爲接受付款的时间。
根据第262条，向在线市场经营者交付货物被视爲信用交易豁免法国税法之三。
有关一站式商店和电子接口运营商的信息，请参阅第13.3节，有关跨境支付报告义务的信息请参见第10.3.5节。
不同的在线市场责任规则适用于在线市场运营商不受第256条规定的责任限制，而相关供应商未能遵守其增值税义务的情况。关更多信息，请参见第9.3节。
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.

**请注意下列事项：
以上内容为永辉研发及教育中心 (简称:永辉RD)于2022年9月摘要自Bloomberg Tax Database。
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