- VAT REGISTRATION & RETURN
VAT Registration In France
VAT Services by Country
VAT rules in France are based on the EU Directives which apply throughout all 27 Member States. However, Member States still set their own VAT rates – in France, the standard rate is 20%. Reduced rates of 10%, 5.5% and 2.1% also apply for specific goods/services.
A valid VAT registration is essential for storing inventory in France, regardless of your business location.
Regular VAT returns must be filed as per the frequency required by the French Tax Authority– the vast majority of businesses are required to file monthly.
If your business is based in the EU, you can also use One-Stop-Shop (OSS).
French VAT Rates & Exemptions
The standard VAT rate in France is 20% and applies to most goods and services. It’s locally referred to as taxe sur la valeur ajoutée (TVA), and the amount due is always included in the final retail price.
Additionally, some transactions are zero-rated and are therefore exempt from VAT. In the case that VAT is charged, the VAT paid can be reclaimed from the tax authority.
This table is for guidance only. You should also refer to the appropriate tax authority for specific advice.
Registration
If your business trades taxable goods/services in France, or is intending to store inventory in a French-based warehouse, you are required to register for VAT.
The French Tax Authority operates a registration system where your application can be made to a specific regional office. When applying through TBA Global, we’ll help you to select the most appropriate office.
Fiscal representation rules apply in France. This means that if your business is based outside the EU, you’ll need to appoint a fiscal representative before applying for VAT.
TBA Global can act as your fiscal representative.
VAT Filing & Return Deadlines
*The information is based on our services; details may slightly differ from local authorities.
Ecommerce Selling
As an ecommerce business relying on distance sales, it can sometimes be difficult to determine your tax obligations. TBA Global can help you to ensure that you stay compliant, particularly when trading across multiple EU markets.
If you are based in the EU and are using OSS, we can also adjust your filings accordingly.
VAT Registration Process
Eligibility
Verify that you need to apply for VAT.
Fiscal Representation
Check whether you need to appoint a fiscal representative.
Submission
Submit your application, along with any supporting evidence.
Result
Receive and verify your VAT number.
Start Selling
Start business in your intended market!
Relevant Articles
Frequently Asked Questions
From the point your application is submitted, it can take several months for your application to be processed.
Applications must be submitted to one of the French Tax Authority’s regional offices, and each office will only process a limited number of applications each week. This means that during busy periods, it may take much longer for some applications to be processed.
We would recommend that applicants wait at least 6 months before following up with the French Tax Authority for a status chase, as most VAT numbers are released within this timeframe.
The standard rate of VAT in France is 20%. Reduced rates of 10%, 5.5% and 2.1% apply to certain categories of products such as food and books.
More information from the French Tax Authority on reduced rates is available here:
https://entreprendre.service-public.fr/vosdroits/F23567?lang=en
The SIREN number is a 9-digit number assigned to all registered businesses in France. The SIRET number (also indicated on the certificate) is the SIREN number, plus an additional five digits used to identify the nature/location of the business.
You will only require fiscal representation if your business is based outside the EU.
France requires that fiscal representatives must handle all payments on behalf of their clients. This means that if your business has a VAT liability, funds will need to be transferred to your fiscal representative first, before the representative transfers the funds to the French Tax Authority.
Your fiscal representative will also be your point of contact for any payment-related issues.
The VAT filing frequency for France is usually monthly. In very specific and limited circumstances, a quarterly/annual filing may be permitted.
EU businesses are required to set up a direct debit authorisation with their bank, which allows the French Tax Authority to automatically request funds from their account to cover any liabilities.
Non-EU businesses must make payments to their nominated fiscal representative. Payments should be made at the same time as filing.
- Let’s Talk
You need any help? Get free consultation
- Book Now