The tax representative is appointed by the company, when required by law, through a written mandate.
He can be any entity, based in France and approved by the French authorities.
His basic duties regarding the activities in France of the company are,
- ensure that his contact details appear on all relevant invoices
- ensure compliance of the accounting requirements in France (online and paper filing)
- file the accounts
- pay VAT (if not paid by the company)
- register all required administrative documents