{"id":11702,"date":"2025-03-06T00:00:00","date_gmt":"2025-03-05T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/"},"modified":"2025-03-06T00:00:00","modified_gmt":"2025-03-05T23:00:00","slug":"designer-un-representant-fiscal-des-precisions-attendues","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/","title":{"rendered":"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f!"},"content":{"rendered":"<p>Les entreprises non \u00e9tablies dans l\u2019Union europ\u00e9enne et redevables de la TVA fran\u00e7aise doivent, dans certains cas, d\u00e9signer un \u00ab repr\u00e9sentant fiscal \u00bb en France. Des pr\u00e9cisions attendues sur la nature des op\u00e9rations concern\u00e9es et les missions de ce repr\u00e9sentant viennent justement d\u2019\u00eatre publi\u00e9es\u2026<\/p>\n<h2>Repr\u00e9sentant fiscal\u202f\u00e0 l\u2019importation\u202f: mode d\u2019emploi<\/h2>\n<p>Pour m\u00e9moire, lorsqu\u2019une entreprise \u00e9trang\u00e8re non \u00e9tablie dans l\u2019Union europ\u00e9enne est redevable de la TVA fran\u00e7aise ou doit accomplir certaines obligations d\u00e9claratives en France, elle doit d\u00e9signer en France un repr\u00e9sentant fiscal qui s\u2019engage \u00e0 remplir les formalit\u00e9s qui lui incombent et, le cas \u00e9ch\u00e9ant, \u00e0 acquitter la TVA.<\/p>\n<p>Des pr\u00e9cisions attendues viennent d\u2019\u00eatre apport\u00e9es concernant la nature des op\u00e9rations concern\u00e9es, les conditions d&#8217;identification du mandataire et les modalit\u00e9s d\u2019ex\u00e9cution du mandat.<\/p>\n<p>Concernant la nature des op\u00e9rations vis\u00e9es par cette d\u00e9signation, il s\u2019agit de celles portant sur des biens dans le cadre des \u00e9changes avec les territoires tiers et plus particuli\u00e8rement :<\/p>\n<ul>\n<li>les importations b\u00e9n\u00e9ficiant d\u2019une exon\u00e9ration de TVA\u202f;<\/li>\n<li>les importations soumises \u00e0 une dispense de paiement de la TVA\u202f;<\/li>\n<li>les op\u00e9rations effectu\u00e9es en suspension de paiement de la TVA.<\/li>\n<\/ul>\n<p>Il est pr\u00e9cis\u00e9 que le mandataire fiscal doit, pour ex\u00e9cuter son mandat, \u00eatre identifi\u00e9 par un num\u00e9ro individuel d&#8217;identification, distinct de son propre num\u00e9ro individuel d&#8217;identification.<\/p>\n<p>Pour ce faire, le repr\u00e9sentant fiscal d\u00e9pose une demande d&#8217;identification, aupr\u00e8s du service des imp\u00f4ts dont il rel\u00e8ve, comprenant certaines informations disponibles <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051206980\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<p>Dans le cadre de l&#8217;accomplissement de ses missions, le mandataire d\u00e9pose par voie \u00e9lectronique une d\u00e9claration qui couvre l&#8217;ensemble des op\u00e9rations de la p\u00e9riode d\u00e9clar\u00e9e au nom et pour le compte de ses mandants.<\/p>\n<p>Par ailleurs, il est tenu de tenir un registre d\u00e9taill\u00e9 de l\u2019ensemble des op\u00e9rations r\u00e9alis\u00e9es pour le compte de ses mandants lequel doit mentionner\u202f:<\/p>\n<ul>\n<li>la date de la livraison des biens ou de leur importation ;<\/li>\n<li>le montant de la base d&#8217;imposition\u202f;<\/li>\n<li>toute augmentation ou r\u00e9duction ult\u00e9rieure de la base d&#8217;imposition\u202f;<\/li>\n<li>le taux de la TVA appliqu\u00e9 ;<\/li>\n<li>le montant de la taxe sur la valeur ajout\u00e9e d\u00fb ;<\/li>\n<li>le cas \u00e9ch\u00e9ant, la disposition en application de laquelle l&#8217;op\u00e9ration a b\u00e9n\u00e9fici\u00e9 d&#8217;une exon\u00e9ration, d&#8217;une dispense de paiement ou d&#8217;une suspension de l&#8217;exigibilit\u00e9 de la TVA ;<\/li>\n<li>le montant et la date de tout acompte re\u00e7u avant la livraison des biens.<\/li>\n<\/ul>\n<p>Ce registre est conserv\u00e9 par le mandataire jusqu&#8217;au 31 d\u00e9cembre de la 3\u00e8me ann\u00e9e civile qui suit celle au cours de laquelle sont intervenues les op\u00e9rations qu&#8217;il mentionne.<\/p>\n<p>Sur demande de l\u2019administration fiscale, ce registre lui est transmis par voie \u00e9lectronique dans un d\u00e9lai maximum de 20 jours \u00e0 compter de la date de sa demande.<\/p>\n<p>Le mandat prend fin soit\u202f:<\/p>\n<ul>\n<li>sur demande du mandataire ou du mandant\u202f: la fin du mandat est effective d\u00e8s la r\u00e9ception de la demande par le service des imp\u00f4ts dont rel\u00e8ve le mandataire, service qui en informe par courrier \u00e9lectronique le mandant lorsque le retrait est \u00e0 l&#8217;initiative du mandataire ;<\/li>\n<li>\u00e0 l&#8217;initiative de l&#8217;administration, lorsque le mandataire ne remplit plus les conditions pour l\u2019\u00eatre, lorsqu&#8217;il ne respecte pas ses obligations ou lorsqu&#8217;elle dispose d&#8217;\u00e9l\u00e9ments lui permettant de pr\u00e9sumer une fraude.<\/li>\n<\/ul>\n<p>Dans cette derni\u00e8re situation, l&#8217;administration informe pr\u00e9alablement le mandataire de son intention de mettre fin au mandat, ainsi que des motifs qui justifient cette d\u00e9cision.<\/p>\n<p>Par ailleurs, elle lui pr\u00e9cise qu&#8217;il dispose d&#8217;un d\u00e9lai de 30 jours pour pr\u00e9senter ses observations ou, le cas \u00e9ch\u00e9ant, r\u00e9gulariser sa situation. La d\u00e9cision est notifi\u00e9e au mandataire par lettre recommand\u00e9e avec demande d&#8217;avis de r\u00e9ception.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051206980\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2025-153 du 18 f\u00e9vrier 2025 pris en application de l&#8217;article 289 A bis du code g\u00e9n\u00e9ral des imp\u00f4ts relatif au mandataire \u00e0 l&#8217;importation<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/designer-un-representant-fiscal-des-precisions-attendues\" target=\"_blank\">D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_designerrepresentantfiscal.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises non \u00e9tablies dans l\u2019Union europ\u00e9enne et redevables de la TVA fran\u00e7aise doivent, dans certains cas, d\u00e9signer un \u00ab repr\u00e9sentant fiscal \u00bb en France. Des pr\u00e9cisions attendues sur la nature des op\u00e9rations concern\u00e9es et les missions de ce repr\u00e9sentant viennent justement d\u2019\u00eatre publi\u00e9es\u2026<\/p>\n","protected":false},"author":0,"featured_media":11703,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les entreprises non \u00e9tablies dans l\u2019Union europ\u00e9enne et redevables de la TVA fran\u00e7aise doivent, dans certains cas, d\u00e9signer un \u00ab repr\u00e9sentant fiscal \u00bb en France. Des pr\u00e9cisions attendues sur la nature des op\u00e9rations concern\u00e9es et les missions de ce repr\u00e9sentant viennent justement d\u2019\u00eatre publi\u00e9es\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-05T23:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f!\",\"datePublished\":\"2025-03-05T23:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/\"},\"wordCount\":729,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/\",\"name\":\"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg\",\"datePublished\":\"2025-03-05T23:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f!\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f! - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/","og_locale":"de_DE","og_type":"article","og_title":"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f! - Cabinet Magar","og_description":"Les entreprises non \u00e9tablies dans l\u2019Union europ\u00e9enne et redevables de la TVA fran\u00e7aise doivent, dans certains cas, d\u00e9signer un \u00ab repr\u00e9sentant fiscal \u00bb en France. Des pr\u00e9cisions attendues sur la nature des op\u00e9rations concern\u00e9es et les missions de ce repr\u00e9sentant viennent justement d\u2019\u00eatre publi\u00e9es\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/","og_site_name":"Cabinet Magar","article_published_time":"2025-03-05T23:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/"},"author":{"name":"","@id":""},"headline":"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f!","datePublished":"2025-03-05T23:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/"},"wordCount":729,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/","name":"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg","datePublished":"2025-03-05T23:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/03\/Shutterstock_designerrepresentantfiscal.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/designer-un-representant-fiscal-des-precisions-attendues\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"D\u00e9signer un repr\u00e9sentant fiscal\u202f: des pr\u00e9cisions attendues\u202f!"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=11702"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/11702\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/11703"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=11702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=11702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=11702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}