{"id":12625,"date":"2025-09-18T00:00:00","date_gmt":"2025-09-17T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/designation-dun-representant-fiscal-un-modele-a-suivre-ou-une-liberte-surveillee\/"},"modified":"2025-09-18T00:00:00","modified_gmt":"2025-09-17T22:00:00","slug":"designation-dun-representant-fiscal-un-modele-a-suivre-ou-une-liberte-surveillee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/designation-dun-representant-fiscal-un-modele-a-suivre-ou-une-liberte-surveillee\/","title":{"rendered":"D\u00e9signation d\u2019un repr\u00e9sentant fiscal : un mod\u00e8le \u00e0 suivre\u2026 ou une libert\u00e9 surveill\u00e9e !"},"content":{"rendered":"<p>Si un mod\u00e8le officiel de lettre de d\u00e9signation d\u2019un repr\u00e9sentant fiscal est mis \u00e0 disposition des entreprises tenues \u00e0 une telle d\u00e9signation, pour autant elles restent libres d\u2019utiliser tout autre document. Toutefois, ce n\u2019est pas sans conditions\u2026 Explications.<\/p>\n<h2>Lettre de d\u00e9signation d\u2019un repr\u00e9sentant fiscal : une libert\u00e9 encadr\u00e9e<\/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 taxe.<\/p>\n<p>Notez que le repr\u00e9sentant fiscal doit \u00eatre assujetti \u00e0 la TVA en France. Plus pr\u00e9cis\u00e9ment, il doit \u00eatre connu des services des imp\u00f4ts fran\u00e7ais et souscrire r\u00e9guli\u00e8rement des d\u00e9clarations de TVA.<\/p>\n<p>Dans la pratique, les entreprises soumises \u00e0 cette obligation de d\u00e9signation choisissent le plus souvent une de leurs filiales. Pour autant, il peut \u00e9galement s\u2019agir d\u2019un client ou encore d\u2019un fournisseur.<\/p>\n<p>La d\u00e9signation du repr\u00e9sentant fiscal s\u2019effectue par \u00e9crit. Un <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2853-PGP.html\/identifiant=BOI-LETTRE-000082-20250910\" target=\"_blank\">mod\u00e8le de lettre<\/a> de d\u00e9signation est propos\u00e9 par l\u2019administration fiscale.<\/p>\n<p>Il vient d\u2019\u00eatre pr\u00e9cis\u00e9 que tout autre document de d\u00e9signation du repr\u00e9sentant fiscal utilis\u00e9 par une entreprise doit faire r\u00e9f\u00e9rence aux conditions pr\u00e9vues par les dispositions l\u00e9gales pour l\u2019application de ce m\u00e9canisme de repr\u00e9sentation fiscale.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14696-PGP.html\/ACTU-2025-00095\" target=\"_blank\">Actualit\u00e9 Bofip du 10 septembre 2025 : \u00ab TVA &#8211; Conditions du recours au mod\u00e8le de lettre de d\u00e9signation d\u2019un repr\u00e9sentant fiscal en mati\u00e8re de taxe sur la valeur ajout\u00e9e (CGI, art. 289 A) \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/designation-d-un-representant-fiscal-un-modele-a-suivre-ou-une-liberte-surveillee\" target=\"_blank\">D\u00e9signation d\u2019un repr\u00e9sentant fiscal : un mod\u00e8le \u00e0 suivre\u2026 ou une libert\u00e9 surveill\u00e9e !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_lettrelibredesignation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si un mod\u00e8le officiel de lettre de d\u00e9signation d\u2019un repr\u00e9sentant fiscal est mis \u00e0 disposition des entreprises tenues \u00e0 une telle d\u00e9signation, pour autant elles restent libres d\u2019utiliser tout autre document. Toutefois, ce n\u2019est pas sans conditions\u2026 Explications.<\/p>\n","protected":false},"author":0,"featured_media":12626,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12625","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\u00e9signation d\u2019un repr\u00e9sentant fiscal : un mod\u00e8le \u00e0 suivre\u2026 ou une libert\u00e9 surveill\u00e9e ! - 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\/designation-dun-representant-fiscal-un-modele-a-suivre-ou-une-liberte-surveillee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9signation d\u2019un repr\u00e9sentant fiscal : un mod\u00e8le \u00e0 suivre\u2026 ou une libert\u00e9 surveill\u00e9e ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si un mod\u00e8le officiel de lettre de d\u00e9signation d\u2019un repr\u00e9sentant fiscal est mis \u00e0 disposition des entreprises tenues \u00e0 une telle d\u00e9signation, pour autant elles restent libres d\u2019utiliser tout autre document. 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