Updated Guidance on the French International Agent Regime for VAT

The French tax authority has announced the release of updated guidance on the international agent regime for VAT on 14 October 2026, following a public consultation held earlier in the year. The international agent regime is provided for under Article 289 A bis of the French General Tax Code (CGI), allowing non-established, non-registered taxable persons in France to appoint an established local agent to handle specific French VAT reporting obligations and formalities for certain eligible t…