VAT registration in France


VAT registration in France – France was the first country to introduce VAT, followed by Germany and other European Union countries. It introduced value added tax Taxe sur la Valeur Ajoutée or TVA in 1954. It was then extended to the entire economy in 1968.

France implements European “rules” in a general tax code called the Direction de la Legislation Fiscale, which manages VAT in France together with regional tax offices.

Foreign entrepreneurs, known as “non-resident” traders, providing goods or services in France to local businesses or consumers must comply with French VAT rules, which may include the obligation to register French VAT activities. They will have to comply with French VAT compliance rules, including invoicing, VAT rates, and pay French VAT due.

VAT registration in France for companies:

VAT registration in France in certain situations, despite the fact that the location of the company or branch of the company is not located in France, is mandatory. If you know you need to register VAT in France, do not hesitate and contact us we will help you.

When is VAT registration in France required?

Import goods from outside the European Union to France;

Export: exporting goods to a non-EU country requires a VAT number before exporting;

sale of French goods to consumers via the internet. Also after exceeding the sales threshold of € 35,000;

if the Company is not registered as a VAT entity in France but receives a service in France according to the system rules odwrotnego obciążenia;

sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in France;

⇒ own delivery of goods.

How can I register VAT in Austria?

The VAT registration application must be completed and sent to tax administration in France.

What documents do we need to register VAT?

In order to register a foreign company for VAT purposes in France, we need the necessary documents to do so. These are usually documents such as:

Company registration document (current KRS document);

The articles of association (it may be necessary translation into French);

A copy of the identity card or passport of the owner or president of the company;

Information on the company’s operations and proof of operations in France.

If you need help with the registration, please do not hesitate and contact us.

Do you have any questions about VAT registration in France?
Do you have any questions about the French VAT registration for your company? Not sure if your company must be registered for VAT in France? If so, contact us via our contact form.
Country CodeFR
Local VAT no.FR + 11 characters
Mail order threshold35 000 € netto yearly
Submission of VAT returns– monthly
Annual declarationNo
Waiting time for registrationsUp to 2 months
Standard VAT rate20%
Reduced VAT rate5,5%   2,1%    10%
European Union Member Stateyes, since 1957