Find your Accredited Tax Representative in France for 2026 at a glance

What is an Accredited Tax Representative in France?

The Représentant Fiscal Accrédité, commonly known by the acronym RFA, is a legal entity established on French territory, appointed by a non-resident operator to carry out on its behalf the reporting and contributory obligations provided for by French tax law. Its status is governed by articles 242 septdecies, 242 octodecies and 242 novodecies of the French General Tax Code (CGI), supplemented by the Bulletin officiel des finances publiques (BOFIP-Impôts), notably the BOI-TVA-DECLA-20-30-40 series.

The RFA must be distinguished from three neighbouring figures that should not be confused with it. The occasional mandataire fiscal (tax agent) serves operators established in the European Union, which are exempt from the representation obligation but may freely appoint a representative. The correspondant fiscal (tax correspondent) is merely a designated contact point for a tax service, without legal joint liability. Finally the répondant TVA (VAT respondent), governed by other regimes, does not have the same scope as DGFiP accreditation.

The central legal feature of the RFA is joint and several liability for payment. By accepting the mandate, the accredited firm becomes liable on its own funds for the taxes owed by the foreign operator. It is for this reason that the French State strictly regulates access to this status, through an instruction procedure carried out by the DGFiP, which verifies the financial strength, tax integrity and competence of the candidate. The official list that results from this process, published in 2026, is the reference for any company looking for a credible partner.

Who must appoint a Tax Representative in 2026?

The obligation to appoint a Tax Representative concerns three main categories of taxpayers. First, companies established outside the European Union that carry out transactions subject to French VAT: sales of goods, localised supplies of services, imports, intra-Community acquisitions. Article 289 A of the French General Tax Code (CGI) requires them to appoint an RFA, failing which the VAT due becomes payable by the French recipient or is addressed through ex officio procedures.

Second, individuals and legal entities domiciled outside the European Economic Area (EEA) who sell a property located in France are liable for a levy on capital gains, governed by article 244 bis A of the CGI. They must appoint an accredited representative to collect the tax from the notary, except in cases of exemption (holding period exceeding thirty years, sale price below EUR 150,000 under conditions, certain disposals of main residences).

Third, some specific regimes impose the appointment: operators of bonded customs warehouses, non-resident IFI (real estate wealth tax) taxpayers for the payment of the wealth tax on property, excise operators (alcohol, energy, tobacco). The following table summarises the situation by profile.

Breakdown of RFAs by speciality

The nine accredited firms do not all cover the same markets. Some focus their business on operational VAT for importers and distributors, others have specialised in representing non-residents selling a property, and a few address excise duties or intra-EU e-commerce. The chart below offers a simplified view of the positioning declared by each RFA.

Official DGFiP accreditation criteria

Accreditation is not a simple registration on a register. The candidate must demonstrate that it meets a set of cumulative conditions. The company must be established in France (head office or permanent establishment), subject to VAT, up to date with all of its reporting and contributory obligations for at least three years, and show proven tax integrity (no sanctions, no convictions). It provides financial guarantees commensurate with the volume of taxes it intends to represent: bank bond, security deposit or commitment on own funds.

The file is reviewed by the Direction des grandes entreprises (Large Business Directorate) or by the geographically competent assessment office. Accreditation is granted by order, which may be published. It may be withdrawn in the event of breach, a procedure which explains why the list of RFAs is not strictly stable from one year to the next, even though the core of nine firms persists in 2026.

The site bofip.impots.gouv.fr publishes the official commentary (BOI-TVA-DECLA-20-30-40 series for non-EU representation, BOI-RFPI-PVINR-30 for property capital gains). Named accreditation orders can be consulted on Légifrance.

How to choose your Tax Representative in 2026?

Choosing an RFA goes beyond price alone. Five objective criteria prove decisive in avoiding unpleasant surprises, foremost among them the speciality actually practised by the firm. An RFA historically focused on the non-EU representation of distributors will not necessarily handle a complex property capital gain; conversely, a residential specialist will not always have the reporting tools suited to the production of high-volume monthly CA3 returns.

The second criterion is language coverage. RFAs that can demonstrate fluency in English, German, Italian or Mandarin reassure foreign tax departments and smooth document collection. The third is integration with the client's tools (ERP, accounting software, customs EDI). A modern firm offers connectors, APIs, or at the very least a secure document-exchange portal.

The fourth, often underestimated, criterion is the firm's liability policy. Since joint payment liability is borne by the RFA, the firm must detail its professional insurance policy, the covered ceiling and the regularisation procedure applied when an anomaly is detected. Finally, pricing must be transparent: monthly representation flat fee, unit price per return, file opening fees on registration. Transparent firms publish a schedule on request.

Beware of joint liability: choosing a credible RFA protects the non-resident client, but also requires it to provide the firm with accurate documents on time. Poor reporting exposes the RFA to having to correct the situation, which ultimately affects the mandate and its renewal terms.

The most requested RFA assignments

Tax Representatives focus their activity on a limited number of recurring deliverables. The editorial dashboard of alpha-rfa.com breaks down each of these assignments on a dedicated page, so that you can compare market approaches and the fee ranges observed.

• Periodic production of CA3 and CA12 returns, electronic filing on impots.gouv.fr, monitoring of VAT credits.
• French VAT registration for foreign companies, obtaining the intra-Community number from the SIEE in Noisy-le-Grand.
• VAT compliance: diagnostic, voluntary disclosures, rulings and replies to information requests.
• Tax representation for property capital gains of non-residents selling a property in France.
• Intra-EU trade declarations: DEB, EMEBI, Intrastat for goods, DES for services.
• Support with the OSS and IOSS one-stop shop for B2C e-commerce.
• Foreign VAT recovery (8th and 13th Directive), filings via the national portal or the refunding country.
• Tax agent for taxpayers established in the EU, for operators wishing to outsource without a legal obligation.
• Excise duties, EORI and customs representation (alcohol, energy, tobacco, EORI number).
• International VAT audit: flow review, e-invoicing, preparation for French e-reporting.
• Overall comparison on our page about the best Accredited Tax Representatives, for a consolidated view.

Each assignment involves a different level of expertise depending on the firm. Reading the corresponding pages helps to identify the profiles best suited to your sector, to the volume of your transactions and to the geography of your partners.