The changes introduced by the French Finance Bill 2012 include some welcomed simplification measures concerning the tax representation of non-EU companies in France. Until the end of 2012 appointing tax representatives was mandatory for non-EU companies for VAT registration, VAT compliance and for obtaining VAT refunds in France. As of 1 January 2013 using tax representatives for companies established outside the European Union, with which France has a legal mutual assistance agreement is no longer required. But the fly in the ointment is that the list of these countries has not yet been published and thus the French tax authorities continue to apply the “old rules” to non-EU entities until the list is issued. This means that non-EU companies who need to register for VAT in France the appointment of a tax representative is still required as well as non-EU companies that are already registered for French VAT need to have a tax representative to submit their French VAT returns.