If you are not based in France, a tax mandatary is always optional.
He is useful in all situations where you do not need to appoint a tax representative or if you don't have time, neither the appropriate ressources, to manage your company's tax requirements in France or in Europe.
He can notably execute all the required steps before the tax authorities on behalf of your company as for example :
- tax registration,
- VAT tax return,
- VAT payment instruction,
- answer all questions from tax authorities.
Be aware, the tax mandatary acts under your exclusive authority and you remain responsible for any due VAT payment.