What Happens If No Certificate Is Provided?

If no valid certificate is received within the required timeframe, French law obliges Reprtoir to withhold tax at the standard rate.

First payment

Reprtoir may process the first payment even if no certificate has been provided. This is a contractual tolerance.

All subsequent payments

Payments will be suspended until a valid certificate is received.

Default withholding

If the client requests payment without providing the required certificate: • Reprtoir must apply 25 percent withholding. • This amount is paid to the French tax administration on your behalf. • Reprtoir is legally discharged of further responsibility (“libératoire”).

You may still reclaim the withheld tax from your own tax authority.

Late submission

If you submit a valid certificate after withholding has occurred, Reprtoir may file a refund request with the French administration, provided: • the certificate covers the relevant period, • and the administration accepts to process the refund.

If approved, the full amount will be returned to you.

Responsibility

The client remains fully responsible for: • complying with tax rules in their country, • providing accurate documentation, • updating Reprtoir about any change in residency, • covering any penalty caused by incorrect information.