France VAT Guide

France

Here’s everything you need to know about French VAT registration, Returns, Tax Representation and your legal obligations within France.

Save on cashflow with Pay Monthly Plans from just
£99per month

Register for VAT in France

We offer a full representation service as your Tax Agent

Registration

Fill out a simple form and provide the required Identity documents and we'll do the rest

VAT Filing

VAT Filing

In France we file VAT returns monthly, simply send us your VAT report from your marketplace and we'll do the rest.

Fiscal Representation

Fiscal Representation

We act as your Tax Agent in France for EU Businesses and Fiscal representation for Non-EU Businesses handling all of your VAT obligations.

Audit & Assistance

Audit & Assistance

We will guide you through any audits and provide documentation to the French Authorities.

Professional Support

Professional Support

Support your way. Our professional staff are ready to help when needed. We can arrange meetings with any of our offices around the globe.

Aftercare

Aftercare

We'll answer all and any questions you may have, even after you are registered via Email, Phone, Skype, Wechat or Whatsapp. We understand the needs of a thriving business like yours.

Read through our handy information on registering for VAT in France

In France

In France you need to register for VAT if:

  • You store goods In France
  • You sell them to consumers based in France; and
  • Your sales exceed France domestic VAT threshold of €82,200.

You may also need to register for VAT separately in other EU countries if:

  • You sell goods to consumers in other EU countries.

In a different EU Country

You need to register for VAT in France if:

  • You store your goods in France or
  • You sell to French-based consumers (non-business); and
  • Your sales exceed France distance selling VAT threshold of €35,000

Outside the EU

You need to register for VAT in France if:

  • You sell goods that you store in an EU country to customers based in the EU.

You may also need to register for VAT separately in other EU countries if:

  • You sell goods to consumers in other EU countries.

Types of French VAT

 

Rate Type
20% Standard
10% Reduced
5.5% Reduced
2.1% Reduced
0% Zero

Registering for French VAT

If a company is not established in France and is providing ‘taxable supplies’ of goods or services in France, it may have to obtain a non-resident VAT Number. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in France register before commencing taxable transactions if applicable.

You will need to register for VAT in France if you meet any of the following criteria;

  • If you are Importing goods into France from outside the European Union
  • Organising events in France where attendees or delegates must pay admission
  • Selling goods from France which are delivered to customers outside of France (business or private customers)
  • Buying and selling goods in France (excluding domestic reverse charge)
  • Acquiring goods in France from another EU country (Intra-community acquisitions)
  • Holding inventory in France for sale, distribution or consignment
  • Organising events in France where attendees or delegates must pay admission
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds

What are the French VAT Thresholds?

  • For EU VAT-registered companies selling goods over the internet to consumers in France,(distance selling), the VAT registration threshold is €35,000 per annum since January 2016.
  • For foreign businesses trading in France that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

French Vat Reporting

Regular France VAT returns are required from non-resident traders with a VAT number. These are required to report taxable transactions in France, and to report any VAT due/refund from the tax payer. A form CA 3 is used.

VAT Returns

  • Monthly VAT returns – all VAT-registered entities will start with monthly filing unless they fall under the rules of a special scheme
  • Quarterly VAT returns – Going forward if the annual VAT liability is under €4,000 then filing periods may be reduced
  • No VAT return – for certain industries and activities, reporting can be on an activity-only basis

Any monthly or quarterly French VAT filing for a non-resident company is due on the 19th of the month following the period end.

Fiscal Representation

In accordance with the EU VAT Directives, a local French fiscal representative or agent is not required by a company resident in another EU member state. However, a fiscal representative, who is jointly liable for the French VAT, is required for non-EU companies.

At Verico as part of your French VAT Registration with us we will become your Fiscal Representative in France and communicate to the French VAT Authorities on your behalf and also complete your VAT returns so you work within the law. This leaves you to focus on selling your goods.

French VAT Rates

  • 20% Standard All other taxable goods and services.
  • 10% Reduced Some foodstuffs; certain non-alcoholic beverages; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services; admission to amusement parks (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accommodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs (except supply of alcoholic beverages); cut flowers and plants for decorative use; writers and composers etc; some social housing.
  • 5.5% Reduced Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing; some renovation and repair of private dwellings; admission to sports events; some domestic care services; cut flowers and plants for food production.
  • 2.1% Reduced Some pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff.
  • 0% Zero Intra-community and international transport (excluding road and inland waterways).

Frequently Asked Questions

There are a number of business documents required for VAT registration in France. These include but are not limited to; Photo ID, Incorporation Certificate, Articles of Association, Bank Statement, Local Country VAT Certificate, Registration Documents as well as a Power of attorney with your local tax agent in France.

Throughout the registration process the SIEE may request for additional documents and information.

Every business or application is seen differently by the tax administration and taken on it’s own merit which means the time to receive your VAT number differs per registration. This can normally range from anywhere between 6-12 weeks.

You should have applied for registration when you were close to the threshold or when you knew you were going to store goods, but in this scenario you will need to back date the returns to the date you surpassed the threshold and pay the VAT owed.

Fiscal representation is only required by businesses looking to register for VAT in France where their head office is located outside of the European Union

We Will Beat Any Like for Like Quote

All of our packages include registration and VAT returns, plus other additional services

French VAT Registration & Returns

Includes:
  • Registration
  • 12 Monthly VAT Returns
  • Annual VAT Return
  • Amazon & eBay Approved Official Certificates
from
£895per year plus VAT

French Returns Only

Includes:
  • FREE Agent Change
  • Monthly VAT Returns
  • Annual Return
from
£75per month plus VAT

Contact Us For special enquiries

  • Bespoke Offers
  • Price Beat Guarantee
  • Professional UK Accountancy
  • Trade & Bulk Registration Discount
  • Special requirements
  • Discussion & Advice