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VAT foreign company

Practicing the VAT applied to foreign companies

VAT is a complex indirect tax in that the formalities and rates differ according to the transactions carried out and the contracting countries. The use of tax representation for companies from third countries; That is to say outside the European Union (EU) is mandatory.

Since 1984, TEVEA International has been a representative, agent, adviser and trainer in tax matters for professionals and individuals in a wide range of sectors.

What VAT rules apply to foreign companies?

Specific rules apply to foreign companies, outside the EU, depending on the co-contracting operations or countries. Indeed, with some exceptions, imports will be subject to the VAT rate of the country taking the goods. Conversely, exports from one EU country to a third country will be taxed according to the conditions of that third country. These differences stem in particular from the declarations necessary in order to obtain a potential refund of the VAT incurred.

Moreover, the VAT rate varies according to the country but also according to the qualification of the goods. Thus, goods may be subject to the normal VAT rate, multiple reduced rates or subject to exemptions.

In the case of export transactions to France, foreign companies pay customs duties and taxes according to a tariff classification based on the usefulness of the products (electronic device and drug will not have the same rate) and their value . There are other VAT-related obligations for foreign companies, such as the Declaration of Exchange of Goods (DEB), various royalties and indirect taxes.

It is therefore necessary to obtain prior information before initiating any taxable activity. Penalties may be incurred as a result of non-compliance with VAT obligations.

To ensure that companies established in third countries fulfill their obligations correctly, the State has made mandatory the appointment of a tax representative who assumes responsibility by carrying out on behalf of these companies all tax The administration.

TEVEA, your tax partner abroad

Foreign companies therefore designate a tax representative to assume their compliance in terms of VAT. The appointment takes place before any tax department steps are taken.

Once the representative has been accepted by the competent authority, the company has the choice between entrusting it directly with the accounting for activities in the country where it is liable to VAT; Or to place at his disposal the books and documents drawn up by the internal service, so that he may accomplish his mission. It will carry out, among other things, a preliminary analysis to obtain VAT registration, then declarations and claims in accordance with the required deadlines. It also ensures all exchanges with the tax services.

TEVEA international, a tax refund company specializing in VAT, offers VAT refund service (EU + Switzerland and Norway), VAT tax representation solutions, VAT business consulting services and Complementary tax representation service for the taxation of real estate capital gains.

TEVEA is a member of the International VAT Association (IVA) and has been OPQCM certified since 2009.

Founded in 1984, TEVEA International, has a group of European Savings Banks and European Savings Institutions among its shareholders.


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VAT foreign company | Foreign VAT refund | International VAT declaration | Intra-Community VAT advice | Non-resident real estate value added |
Non-resident tax representation | Production DEB | Real estate value declaration | Taxes plus real estate value | VAT deductible |