France

France VAT Registration Requirements

Any business trading in France should carefully assess whether a French VAT registration is required.
Foreign companies — whether EU or non-EU — often trigger a mandatory VAT number in France when selling goods,
storing products, or making certain types of supplies. If you are planning to sell in France,
import goods, or provide services, the French tax authorities may require you to register for VAT before you start trading.

When Do You Need to Register for VAT in France?

Foreign companies must register for VAT in France when their business activities meet certain conditions.
This includes storing goods, selling directly to French consumers, or carrying out transactions that
trigger French VAT obligations under domestic or EU rules.

Distance Sales, Warehousing & Import — French VAT Triggers

• Storing goods in a French warehouse or fulfillment center (including Amazon FBA in France)
• Exporting goods directly from France to customers outside of the European Union
• EU businesses selling goods to French consumers and exceeding the €10,000 EU-wide distance sales threshold, unless using the One Stop Shop (OSS) scheme
• Non-EU businesses selling goods to French consumers without using the Import One Stop Shop (IOSS) or OSS simplification scheme
• Making intra-Community supplies from France to VAT-registered businesses in other EU countries
• Using the reverse charge procedure for import VAT (deferment at French customs)
• Applying reverse charge on purchases of goods or services from suppliers not established in France, when already VAT registered in France for customs purposes
• Reverse charge on subcontracted services within the French construction industry
• Letting unfurnished property in France for business use

VAT Registration for Non-EU vs EU Businesses

If a foreign company is not established in France and its customer is already VAT-registered in France,
the domestic reverse charge mechanism may apply instead.
In this case, the French customer accounts for the VAT through their own VAT return (CA3 declaration),
meaning the foreign supplier does not need to obtain a French VAT number unless they carry out one of the activities listed above.
This rule is set out in Article 293-1 of the French General Tax Code.

How Long Does VAT Registration Take in France?

One of the most common questions businesses ask is: how long does VAT registration take in France?
On average, the French tax authorities take around 8 to 12 weeks to issue a French VAT number once the application has been submitted.
The processing time can be shorter for straightforward cases, but delays are common if required documents are missing, translations are not certified, or the tax office requests additional information.

At VAT Digital, we prepare and submit complete applications on behalf of our clients, reducing the risk of delays.
Our team communicates directly with the French tax office to track your application and resolve any issues quickly.
This means your business can start trading in France with a valid VAT number as soon as possible.

To avoid delays, businesses should ensure they have all the required documents ready in advance, including incorporation certificates, proof of business activity, identity documents, and in some cases a French fiscal representative agreement.
We provide clear guidance on these requirements as part of our French VAT registration service.

France VAT Filing & Returns (CA3, Deadlines & Frequency)

Once your business has a French VAT number, you are required to file regular VAT returns with the French tax authorities.
Non-resident companies must report taxable transactions, imports, intra-Community sales and acquisitions, as well as input VAT deductions using the French CA3 VAT return form.
These filings ensure that VAT due is paid to the French Treasury, or that refunds can be claimed when input VAT exceeds output VAT.

Monthly vs Quarterly Returns in France

By default, all newly VAT-registered businesses in France file on a monthly VAT return basis.
However, if your annual VAT liability is under €4,000, you may be eligible to file quarterly VAT returns instead.
In some special sectors or under specific exemptions, no standard VAT return is required and reporting may be handled under activity-specific regimes.

• Monthly VAT returns – default filing frequency for most businesses
• Quarterly VAT returns – available when annual VAT liability is under €4,000
• No regular VAT returns – applies to certain activities with specific reporting requirements

The standard deadline for French VAT returns is the 19th of the month following the end of the reporting period.
For companies that act as registered importers or that appoint a French fiscal representative, the deadline is extended to the 24th.

Import VAT, Reverse Charge & Special Rules

When importing goods into France, businesses may apply the reverse charge on import VAT (deferment at customs).
This allows import VAT to be reported on the CA3 VAT return instead of being paid immediately at the border, improving cash flow.
Foreign companies making B2B supplies in France may also need to apply the reverse charge for services or subcontracting in certain industries, such as construction.
Correct reporting is crucial to avoid penalties and to ensure input VAT is fully deductible.

Penalties for Late or Incorrect French VAT Filing

Failing to file your French VAT return on time, or submitting an incorrect declaration, can result in financial penalties and interest charges.
The French tax authorities impose fines for late submissions, inaccuracies, and unpaid VAT.
In serious cases, ongoing non-compliance can even lead to suspension of your VAT number in France.

At VAT Digital, we provide a complete France VAT filing service, ensuring all CA3 VAT returns are prepared and submitted on time.
Our team also monitors deadlines and communicates directly with the French tax authorities to keep your business fully compliant.

French Fiscal Representation / Agent Requirements

Under the EU VAT Directives and French VAT law, the requirement to appoint a fiscal representative in France depends on the country of establishment of the foreign business.
EU companies, and businesses from certain non-EU countries that have reciprocity agreements with France, are exempt from appointing a fiscal representative.
However, non-EU businesses without reciprocity must appoint a fiscal representative in order to register for VAT and trade in France.

When Is a Fiscal Representative Required in France?

A fiscal representative must be appointed if your business is established outside the EU, and your home country does not have a reciprocity agreement with France.
In such cases, VAT registration in France cannot proceed without a representative.
The fiscal representative is jointly and severally liable for any VAT due in France, which makes compliance a shared legal responsibility.

How Fiscal Representation Works

The appointed French fiscal representative acts as your company’s local agent with the French tax authorities.
A signed mandate is required, including the company details of both parties (business name, address, SIRET number), the representative period, and banking details.
The fiscal representative then handles all VAT filings (CA3), correspondence, audits, and compliance with the Direction Générale des Finances Publiques (DGFiP).

At VAT Digital, we are an approved Fiscal Representative in France.
We provide a turnkey service that includes VAT registration, ongoing VAT return filings, and full representation before the French tax office.
This ensures your business remains compliant and protected while trading in France.

Guarantees, Liability & Deposit / Bank Guarantee

Because fiscal representatives are liable for the VAT obligations of their clients, strict conditions apply under French tax law, notably Article 289 A of the French General Tax Code (CGI).

A representative must demonstrate:

• Solvency – proof of financial stability through assets, securities, or a guarantee issued by a bank or insurance company. If the required guarantee cannot be determined, a flat-rate deposit of €10,000 per client may apply.
• Morality – neither the company nor its directors may have committed serious or repeated tax offenses (per Articles L. 651-2, L. 653-2 and L. 653-8 of the French Commercial Code).
• Capacity – the representative must have the administrative structure, staff, and resources to fulfil representation duties in France.

Due to these strict liability requirements, it is standard practice in France for fiscal representatives to request a deposit or a bank guarantee from foreign companies before accepting the mandate.

Countries Exempt from Fiscal Representation

EU-registered companies do not need to appoint a fiscal representative in France.
In addition, a number of non-EU countries benefit from reciprocity agreements with France, meaning businesses established in these countries are also exempt when registering for French VAT.

Countries exempt from fiscal representation in France include:

If your business is established in one of the countries listed above, you may register for VAT in France without appointing a fiscal representative.
For all other non-EU countries, a fiscal representative in France is mandatory.

French VAT Rates, Exemptions & Refunds

Understanding the VAT rates in France is essential for compliance.
France applies several rates depending on the type of goods or services, ranging from the standard 20% to reduced rates and exemptions.
The correct VAT rate is determined by the product’s commodity code and French legislation.

Standard & Reduced French VAT Rates

The table below shows the current French VAT rates (2025), along with the main categories of goods and services covered.

• 20% Standard rate – applies to most taxable goods and services in France.
• 10% Reduced rate – covers certain foodstuffs, non-alcoholic beverages, domestic passenger transport, cultural events, hotels, restaurants (excluding alcohol), social housing, and some renovation services.
• 5.5% Reduced rate – applies to water, books and e-books (non-violent content), school canteens, medical equipment for disabled persons, admission to sports and cultural events, and food-related plants.
• 2.1% Super-reduced rate – applies to certain pharmaceutical products, newspapers and periodicals, public TV licence fees, and specific cultural events.
• 0% Zero-rated – applies mainly to international and intra-EU transport (excluding road and inland waterways).

Zero-Rated and Exempt Supplies in France

In addition to the zero rate, certain transactions are fully VAT-exempt in France.
These include financial and insurance services, medical and healthcare services, education, and some real estate transactions.
While exempt supplies do not charge VAT, they may also limit the right to recover input VAT.
Correct classification is important to avoid compliance risks and unnecessary VAT costs.

French VAT Refunds

Businesses that incur expenses in France may be eligible for a VAT refund, either through their French VAT return (CA3) or by using special refund schemes.
If a company is registered for VAT in France and carries out taxable transactions, it can normally deduct input VAT directly on its CA3 return.
If the company does not hold a French VAT number, it may still claim back VAT on eligible expenses through the 8th Directive (EU businesses) or the 13th Directive (non-EU businesses).

VAT Refunds for EU Businesses (8th Directive)

Companies established in the European Union can recover French VAT under the 8th Directive refund scheme, set out in Council Directive 2008/9/EC.
Applications are filed electronically through the business’s home tax authority portal, which forwards them to the French tax office.

Main requirements for 8th Directive VAT refund claims:

• Submit claims electronically via your home Member State’s online portal.
• Provide scanned copies of invoices/import documents where the taxable amount is €1,000 or more (€250 for fuel).
• Respect refund periods and minimum thresholds:
  • Minimum €400 for quarterly claims (3-month period).
  • Minimum €50 for annual claims (12-month period).
  • Claims cannot straddle calendar years.
• File claims by 30 September of the year following the refund period.
• Include full banking details (IBAN and BIC).

VAT Refunds for Non-EU Businesses (13th Directive)

Companies established outside the EU may be eligible for a refund under the 13th Directive refund scheme.
To qualify, the non-EU country must have a reciprocity agreement with France, and the business must appoint a tax representative in France for the purpose of submitting the claim.

Main requirements for 13th Directive VAT refund claims:

• Appoint a French tax representative (mandatory and jointly liable for the refund).
• Submit claims electronically in French and denominated in euros via the secure tax portal.
• Provide scanned originals of invoices/import documents when taxable amounts exceed €1,000 (€250 for fuel).
• Ensure invoices include all mandatory details:
  • Sequential invoice number.
  • Supplier and customer full names and addresses.
  • Supplier’s French VAT ID number.
  • Date of issue/delivery, description of goods/services, net price, VAT rate and amount.
• Comply with refund thresholds: €400 minimum for quarterly claims, €50 for annual claims.
• File refund claims between the first day of the following month and 30 June of the next year.
• Provide complete bank account details (bank name, address, account holder, IBAN/BIC). Refunds to French bank accounts require a RIB (relevé d’identité bancaire).

How VAT Digital Can Help You with French VAT

At VAT Digital, we specialise in helping international businesses stay compliant with French VAT laws.
From VAT registration to monthly filings, fiscal representation and refund claims, our end-to-end service ensures that you can trade in France without the stress of navigating French tax bureaucracy.

Our French VAT Registration Service

We handle the complete French VAT registration process for EU and non-EU companies.
Our team prepares and submits all required forms, supporting documents, and fiscal representation agreements (if needed) directly to the French tax authorities.
We ensure applications are accurate and complete, reducing delays and helping your business obtain a French VAT number quickly.

• Preparation of VAT registration application (CA3 / identification forms).
• Guidance on required documents (incorporation, ID, proof of business activity).
• Direct communication with the French tax office to track progress.
• Translations of all official documents and guidance on how to treat them

French VAT Filing & Compliance Package

Once registered, businesses are required to submit regular French VAT returns (CA3).
Our compliance package includes accurate preparation, submission, and management of your VAT filings, ensuring you never miss a deadline.
We also provide advisory support on complex transactions such as imports, distance sales, and reverse charge procedures.

• Monthly or quarterly VAT return preparation and filing.
• Intrastat (DEB) and EC Sales List submissions, if applicable.
• Ongoing compliance monitoring to avoid penalties and audits.

Fiscal Representation Services in France

For non-EU companies without reciprocity agreements, appointing a fiscal representative in France is mandatory.
As an approved fiscal representative, VAT Digital takes full responsibility for your compliance and acts as your direct contact with the French tax office.
We provide the required guarantees, manage communications, and ensure your VAT obligations are always met.

• Acting as your official fiscal representative with the DGFiP.
• Providing required bank guarantees or deposits where necessary.
• Handling audits, inspections, and all communication with tax authorities.

Why Choose VAT Digital for French VAT Services

Choosing VAT Digital means working with a specialist team that focuses exclusively on VAT registration, filing, and compliance for international businesses.
We understand the complexities of French VAT law and offer transparent, efficient, and affordable solutions.

• Specialist expertise – VAT is our core business, not an add-on.
• Full compliance support – from registration to refunds.
• Approved fiscal representative – recognised by the French authorities.
• Transparent pricing – no hidden costs, with clear service packages.
• Global experience – supporting eCommerce, Amazon sellers, and multinational companies worldwide.

Whether you need help registering for VAT in France, filing monthly returns, or appointing a fiscal representative, VAT Digital is your trusted partner for French VAT compliance.
Contact us today to get started.