We Offer Strategic Legal Services
VAT Registration in France
Register your company for French VAT (TVA) with our expert tax lawyers and paralegals who handle everything from start to finish — preparing your application, filing with the French tax administration, ensuring compliance, and obtaining your official VAT number (numéro de TVA intracommunautaire).
What is VAT Registration in France?
VAT (Taxe sur la Valeur Ajoutée) is a consumption tax applied to most goods and services in France and across the EU. Any business carrying out taxable activities in France—whether based locally or abroad—must obtain a French VAT number to collect and remit the tax correctly. Registration allows businesses to issue VAT invoices, recover VAT on expenses, trade within the EU under intra-community rules, and stay compliant with the French tax authorities (Service des impôts des entreprises). It is mandatory for both French and foreign companies that sell, import, store goods, or provide taxable services in France.
Advantages:
Legal compliance: Meet all French and EU tax obligations for operations within France.
Tax recovery: Claim input VAT on local expenses and imports.
EU trading access: Obtain your intra-community VAT number to sell and buy across EU borders.
Professional image: Displaying a valid VAT number strengthens your company’s credibility with partners, clients, and banks.
Simplified processes: We handle communication with French tax authorities on your behalf.
VAT registration is a key step for any company trading in or with France, ensuring transparency, credibility, and fiscal security.
How to Register for VAT in France?
Setting up for VAT in France doesn’t have to be complicated.
With FrenchCo.lawyer, the process is efficient, secure, and fully compliant with French tax law.
Here’s how we guide you step by step:
Eligibility Review and Preliminary Assessmen
We identify whether your company’s activities in France require VAT registration, based on transaction type, turnover, and tax residency.
Collecting Key Information
We gather all necessary details — your company name, registered address, business purpose, and identification documents for legal representatives.
Preparing the VAT Application
Our lawyers prepare all mandatory forms and supporting documentation required by the French Tax Administration, ensuring accuracy and compliance.
Filing with the French Tax Authorities
We submit your complete VAT application to the Service des Impôts des Entreprises Étrangères (SIEE) or the relevant tax office, depending on your company’s domicile.
Delivery of Your VAT Number
Upon validation, you receive your official French VAT number, ready to use for invoicing and tax filings in France and across the EU.
Why Choose FrenchCo.lawyer?
Your VAT registration deserves both legal precision and practical efficiency. Our French lawyers and tax paralegals handle the entire process directly with the tax authorities—no intermediaries, no hidden agents. We ensure fast, compliant registration, clear communication with officials, and secure handling of all documents, giving you peace of mind while you focus on growing your business.
Have Queries ?
What We Need From You to a Register for VAT in France ?
To obtain your VAT number efficiently, we will simply ask for the following:
Company Information
Certificate of incorporation or trade register extract; Proof of registered office (lease, domiciliation, or ownership deed); Description of your business activities in France (e.g., sales, services, or imports).
Legal Representative Details
Identity document and proof of address of the company’s director or authorized agent; Power of attorney (if we act as your fiscal representative).
Business and Financial Data
Sample invoices or contracts showing planned operations in France; Bank account details for VAT refunds or payments; Foreign VAT number (if already registered in another EU country).
And Then?
Once we have these elements, our lawyers handle everything: preparing the VAT file, filing with the French authorities, and obtaining your VAT number within the legal timeframe. You will then be fully authorized to issue VAT-compliant invoices and recover VAT on your expenses.
VAT Registration – Simple Process, Clear Budget
Flat legal fee starting from €850 excl. taxes*
Additional costs: administrative fees or fiscal representation charges (if applicable).
No hidden costs, no unnecessary intermediaries.
Our promise: we are lawyers, not resellers of forms or intermediaries. That means:
Direct responsibility before French authorities;
Legal precision and transparent billing;
Secure and compliant registration — every time.
Have Queries ?
Why Choose Us?
We Believe in Transparent, Lawyer-Led VAT Registration
Fast and reliable: From document preparation to VAT number delivery, we manage every step efficiently and directly with the French tax authorities.
Fully compliant: All filings are prepared under the supervision of licensed French lawyers, ensuring compliance with French and EU VAT regulations.
Direct communication: We work directly with the Service des impôts des entreprises for smooth and timely registration.
Professional standards: Your file is handled by experienced French lawyers and tax paralegals, ensuring accuracy and peace of mind.
Let us take care of your VAT registration — so you can focus on growing your business in France.
Contact Us
Have Queries ?
Understanding the VAT Registration in France
Can a foreign company obtain a French VAT number?
Yes.
Both EU-based and non-EU businesses can register for French VAT (TVA) without opening a French subsidiary. What changes is the channel used:
- EU/EEA/Swiss businesses
May register directly with the French tax office competent for foreign companies. A local establishment is not required. - Non-EU businesses
Must generally appoint a French fiscal representative (mandataire fiscal) who is jointly liable for VAT compliance. The representative handles filings, payments, and communication with the tax authorities.
In all cases, once registered you’ll receive a numéro de TVA intracommunautaire to use on invoices, returns, and intra-EU trade documents.
Is there a threshold or minimum activity before I must register?
There’s no capital or “minimum size” requirement for VAT registration. You register when your transactions are taxable in France (sales of goods/services performed in France, imports, storage of stock, events, etc.).
Useful thresholds to know:
- Small-business VAT exemption (franchise en base): below certain turnover limits, French businesses can be VAT-exempt. Foreign traders carrying out taxable operations in France typically cannot rely on this exemption.
- Distance sales / e-commerce: intra-EU B2C sellers may use the OSS (One-Stop Shop) for cross-border sales; above the EU micro-threshold, VAT is due where the customer is located. If you hold stock in France or run local operations, French registration is usually required regardless of OSS.
Bottom line: register as soon as your model makes your supplies taxable in France—don’t wait for a financial threshold.
Where do I register and what address do I use?
- Without a French establishment: foreign companies file with the foreign-companies tax office (dedicated SIE for non-resident taxpayers).
- With a French establishment (branch, warehouse, or office): you register with the local SIE corresponding to your French address.
Your VAT file will include your registered office abroad and, if applicable, the French place of activity (e.g., warehouse/domiciliation). If you’re non-EU, your fiscal representative’s details are also listed.
What returns and deadlines apply after registration?
Your ongoing obligations typically include:
- Periodic VAT returns (CA3): monthly in principle; quarterly may be available if annual VAT due is below a set amount.
- Annual VAT summary (regime-dependent): reconciles the year’s totals.
- EU trade reports when relevant (e.g., Intrastat/EC sales listings): required if you move goods into/out of France within the EU.
- Import VAT: often handled via postponed accounting on the VAT return (autoliquidation à l’import), improving cash flow.
Deadlinesdepend on your regime and volume; missing them triggers penalties and interest. Good practice: align your invoicing cut-off and bookkeeping so CA3 data is final by the due date of the following month/quarter.
What VAT rates will I charge in France?
France applies several statutory rates:
- Standard: 20%
- Reduced: 10% (e.g., certain renovation/transport/hospitality items)
- Reduced: 5.5% (e.g., essential goods, some cultural items)
- Super-reduced: 2.1% (limited list: some press/medicines, etc.)
The correct rate depends on what you sell and where/how it’s supplied (place-of-supply rules). Some transactions are exempt (e.g., specific financial/medical services), and some B2B services fall under reverse charge in the customer’s Member State.
Do I need a French fiscal representative?
- EU/EEA (and certain cooperating territories): not required, but you may appoint a voluntary agent for convenience.
- Non-EU: generally required. The representative must be established in France and accepts joint liability for VAT. Expect KYC checks, engagement terms, and sometimes a security deposit depending on your activity/risk.
Can I reclaim French VAT on expenses and imports?
Yes, provided you’re VAT-registered in France and your purchases are deductible (linked to taxable business activity, properly invoiced, not blocked items). The credit offsets VAT due; any excess credit can be carried forward or refunded (conditions apply).
If you’re not registered:
- EU businesses can use the EU VAT refund portal in their home country.
- Non-EU businesses may claim refunds via reciprocity rules through a French fiscal representative or by registering if activity requires it.
What are the risks of not registering when you should?
Operating without required French VAT registration can lead to:
- Retroactive VAT assessments on sales;
- Interest and penalties for late declaration/payment;
- Refused VAT refunds;
- Blocked customs clearances if imports are involved;
- Contractual issues (French customers may withhold payment or require proof of compliance).
For non-EU traders, failing to appoint a fiscal representative when mandatory can add additional fines and enforcement complications.
French VAT registration vs OSS/IOSS (which should I use)?
High-level guide—choose based on your footprint and flows.
Aspect | French VAT Registration | OSS (EU One-Stop Shop) / IOSS (Import OSS) |
Scope | Local French transactions, stock in France, imports via France, domestic supplies | Cross-border B2C e-commerce of EU-located goods/services (OSS) or low-value imports to EU consumers (IOSS) |
Establishment needed | No (but may need a fiscal rep if non-EU) | No additional registration in each Member State |
Invoicing | French VAT number; French rates for French-taxable supplies | Charge destination VAT via a single OSS/IOSS return |
Stock in France | Requires French VAT registration | OSS/IOSS does not cover holding stock—French VAT still needed |
Customs | Pair with EORI and import VAT rules | IOSS applies to consignments ≤ €150 sent from outside EU |
If you hold inventory in France, make local supplies, or import through France, you will almost certainly need French VAT registration even if you also use OSS/IOSS.
How does VAT interact with customs (EORI)?
For goods crossing borders:
- EORI identifies you with French/EU customs for import/export declarations.
- French VAT number governs tax treatment (invoicing, deductions, import VAT self-assessment).
Many importers use postponed accounting on the VAT return, avoiding upfront cash payment at the border while keeping full audit trails.
What does the registration file usually include?
Expect to provide:
- Certificate of incorporation / trade register extract;
- Articles of association & registered office;
- Identity and proof of address of directors/authorized signatory;
- Description of French-taxable activity (contracts, commercial flows, logistics, Incoterms);
- Bank details for payments/refunds;
- If non-EU: fiscal representative mandate and KYC docs.
Having sample invoices or a transaction flow chart accelerates review and reduces follow-up questions from the tax office.
Have a Question?
Contact our French Tax Lawyers for an Initial Free Consultation about VAT registration and compliance.
Register for French VAT
Let our French lawyers and tax paralegals handle the entire process — from filing to VAT number delivery.
More About VAT Registration in France
Who needs to register for VAT in France?
Any business—French or foreign—that sells, imports, stores goods, or provides taxable services in France must register for VAT. This includes e-commerce sellers, service providers, and companies trading within the EU.
Can foreign companies apply without a French office?
Yes. Non-resident businesses can register remotely through a fiscal representative or directly, depending on their country of establishment. We handle both cases securely and in compliance with French tax law.
What documents are required?
Typically: company registration certificate, articles of association, proof of business activity in France, ID of the legal representative, and, for non-EU companies, a fiscal representation mandate.
How long does VAT registration take?
Once all documents are complete, registration with the Service des impôts des entreprises usually takes 2–3 weeks. We track and communicate every update until your VAT number is issued.
Can I reclaim French VAT after registration?
Yes. Once registered, your business can deduct VAT paid on eligible French expenses (such as imports, professional purchases, or logistics costs) through your regular VAT filings.
What are the typical costs involved?
Our flat legal fee covers the entire registration process, including document preparation, filing, and direct coordination with tax authorities. There are no hidden fees or intermediaries.
Do I need ongoing VAT compliance support?
Yes, if you make recurring taxable supplies in France. We can also assist with monthly or quarterly VAT filings to keep your business fully compliant with French tax obligations.
Can my VAT number be used across the EU?
Yes. Once registered, your French VAT number is valid for intra-EU trade, allowing you to buy and sell goods and services across member states under EU VAT rules.
