We Offer Strategic Legal Services
Intra-Community VAT Number Registration in France
Obtain your Intra-Community VAT Number in France with our experienced French tax lawyers and paralegals.
We handle every step — from preparing the documentation to filing with the French tax authorities (Service des Impôts des Entreprises), verifying compliance, and securing your official intra-community VAT number (numéro de TVA intracommunautaire).
What is an Intra-Community VAT Number ?
An intra-community VAT number (numéro de TVA intracommunautaire) is a unique identifier assigned to businesses that trade goods or services within the European Union (EU).
It allows companies to invoice without VAT between EU Member States, comply with EU VAT Directive 2006/112/EC, and simplify intra-EU trade reporting.
Any company selling, purchasing, or moving goods across EU borders — or providing cross-border services — must hold an active French intra-community VAT number.
It is a legal prerequisite for invoicing B2B transactions within the EU and for deducting or reclaiming VAT efficiently.
Main Advantages :
Mandatory for EU trade: required for cross-border transactions within the European Union
VAT exemption for B2B transactions: allows zero-rated invoices between VAT-registered businesses.
Simplified reporting: enables filing of EC Sales Lists (DEB/EMEBI) and intra-community declarations.
Enhanced credibility: confirms your business is tax-compliant and registered in the EU VAT system.
Access to VIES verification: your number can be validated by clients and partners through the EU VIES system (VAT Information Exchange System).
Obtaining an intra-community VAT number ensures that your business is fully compliant, recognized by EU authorities, and ready to trade freely across European borders.
How to Obtain an Intra-Community VAT Number in France?
Getting your French intra-community VAT number doesn’t have to be complex.
With FrenchCo.lawyer, the process is fast, transparent, and handled entirely by qualified tax professionals.
Here’s how we assist you step by step:
Eligibility and VAT Analysis
We assess your business model to determine whether intra-community VAT registration is required — for example, if you sell goods to EU customers, import goods into France, or provide cross-border services.
Collecting the Necessary Information
We gather key company details, including your corporate name, registration certificate, business address, activity description, and director identification.
Preparing the Application File
Our lawyers prepare the VAT registration forms, along with supporting documentation for your French tax office, ensuring compliance with local and EU tax standards.
Filing with the French Tax Administration
We file your complete VAT dossier with the competent Service des Impôts des Entreprises (SIE) or, for non-resident companies, with the Foreign Enterprises Tax Office (SIEE).
Delivery of Your Intra-Community VAT Number
Once your application is validated, you receive your official intra-community VAT number, allowing you to invoice, declare, and recover VAT on all eligible EU transactions.
With FrenchCo.lawyer
With FrenchCo.lawyer, you benefit from the support of registered French tax lawyers and experienced paralegals specializing in cross-border VAT compliance. We ensure every step meets EU Directive and French tax authority requirements, giving you full peace of mind. Our team provides: Legal precision and compliance with French VAT law; Direct communication with the competent tax office; Ongoing support for declarations and renewals; Transparent, flat-fee pricing without intermediaries. You focus on your business — we ensure your VAT number is active, validated, and ready for European trade.
Have Queries ?
What We Need From You to Register for an Intra-Community VAT Number ?
To set up your French intra-community VAT number efficiently, we will simply ask you to provide:
Company Details
Certificate of incorporation or Kbis extract; Registered address (lease, domiciliation contract, or ownership deed); Description of business activities within the EU.
Legal Representative Information
Proof of identity and address for the company’s legal representative; Power of attorney if we act as your tax agent or fiscal representative.
Business Activity Evidence
Example invoices or contracts for intra-EU trade; Supplier or client details demonstrating EU cross-border transactions.
And Then?
Once we receive these elements, our lawyers take over the process: preparing the application, liaising with the tax authorities, and obtaining your official intra-community VAT number. You’ll then be fully compliant and ready to invoice your EU partners under VAT-exempt rules.
Intra-Community VAT Registration– Simple Process, Clear Budget
Flat legal fee starting from €690 excl. taxes* Includes: Preparation and filing of all required forms, Communication with French tax authorities, Delivery of the intra-community VAT number.
Additional costs: administrative or fiscal representation fees (if applicable for non-EU businesses).
No hidden charges, no intermediaries — just efficient legal assistance.
Our commitment:
No hidden administrative “bundles”
No unverified third-party agents
Only qualified VAT specialists involved
Have Queries ?
Why Choose Us?
We Believe in Transparent, Lawyer-Led VAT Registration
Fast and reliable registration: From VAT application to activation, we handle every step swiftly with French and EU tax authorities.
Legally compliant documents: All filings and declarations are prepared in line with current French and EU VAT regulations.
Protective legal drafting: Your VAT documentation is structured to ensure compliance and long-term tax security for your business.
High professional standards: Every process is managed by qualified French lawyers and tax professionals for accuracy and reliability.
Let us handle your EU VAT registration — so you can focus on trading and expanding your business across Europe.
Contact Us
Have Queries ?
Understanding the Intra-Community VAT Number in France
Can a foreign company obtain a French intra-community VAT number?
Yes. Businesses established inside or outside the EU can obtain a French intra-community VAT number (numéro de TVA intracommunautaire) when their operations make them liable for French VAT (e.g., storing goods in France, making local supplies, organizing events, or certain B2C/B2B services).
- Companies based in the EU/EEA/Switzerland
May register directly with the competent French tax office for non-resident traders. No French residence permit or company formation is required. - Companies based outside the EU
Generally must appoint a French fiscal representative (mandataire fiscal). The representative is jointly liable for VAT and handles filings, payments, and communication with the tax authorities.
Managers/Directors living abroad
Residence status of managers is irrelevant to obtaining a VAT number. What matters is whether the transactions are taxable in France and, for non-EU entities, whether a fiscal representative is appointed.
What are the ongoing compliance duties after obtaining the number?
Once registered, you must generally:
- File VAT returns (CA3): usually monthly; quarterly may be permitted below certain annual VAT amounts.
- Report intra-EU flows where relevant (e.g., EC sales lists / EMEBI/Intrastat-type statistics).
- Apply correct invoicing rules: show your FR VAT number, the customer’s VAT number for B2B intra-EU supplies, and required wording (e.g., reverse charge where applicable).
- Keep robust records: contracts, invoices, transport proofs, import entries, and stock movement logs.
- Manage import VAT: many importers use postponed accounting (self-assessing import VAT on the return) to avoid cash out at customs.
Late or incorrect filings may trigger interest, penalties, and potential challenges to input VAT deductions.
Do I need a fiscal representative in France?
- EU/EEA/Swiss entities: No (not mandatory). You may still appoint an agent for convenience.
Non-EU entities: Generally yes. The representative is jointly liable for VAT and will perform filings and payments. Expect KYC checks and, sometimes, a financial guarantee depending on activity and risk.
Can I recover French VAT on expenses and imports?
Yes, if you’re registered and the purchases are deductible (business use, proper invoice, not a blocked item). Credits offset VAT due; excess credits can be carried forward or refunded (subject to conditions).
Not registered?
- EU businesses may claim via their national portal under the EU refund procedure.
- EU businesses may claim via their national portal under the EU refund procedure.
How does a French intra-community VAT number compare with OSS/IOSS overall?
They serve different purposes and often co-exist:
Aspect | French Intra-Community VAT Number | OSS (One-Stop Shop) / IOSS (Import OSS) |
Primary use | Domestic French supplies, stock held in France, imports via France, B2B intra-EU transactions | B2C cross-border sales of goods/services within the EU (OSS) or low-value imports to EU consumers (IOSS) |
Establishment | Not required, but fiscal rep often required for non-EU | No establishment in each Member State; centralised reporting |
Inventory in France | Requires French VAT registration | Not covered—holding stock triggers local registration |
Invoicing | Uses FR VAT number and French rules | Uses OSS/IOSS identification for destination-based VAT on B2C |
Customs | Pair with EORI and import VAT rules | IOSS simplifies low-value imports; not a customs ID |
Key takeaway: If you hold stock in France, make domestic supplies, or import via France, you’ll almost certainly need a French VAT number even if you also use OSS/IOSS.
Is there a minimum turnover or capital required to get an intra-community VAT number?
No statutory capital or minimum turnover is required. You must register as soon as your activity triggers taxable operations in France (e.g., domestic supplies, imports via France, stock held in France, or intra-EU acquisitions/dispatches linked to France).
- Franchise en base (small-business VAT exemption) exists for French-established micro businesses, but it rarely applies to foreign traders and never to situations where intra-EU numbers are required (e.g., holding stock in France or making taxable local sales).
- E-commerce using the EU OSS/IOSS schemes does not eliminate the need for a French VAT number when you hold inventory in France or make domestic supplies there.
In short: no monetary threshold—registration depends on taxable facts, not size.
What address is used for registration and which office handles it?
When requesting a French VAT number, you’ll provide:
- Your foreign registered office (if you’re non-established in France), and
- Any French place of activity (warehouse, office, domiciliation), if applicable.
Which office?
- Non-established traders: the dedicated SIE for foreign enterprises.
- Established in France (branch/warehouse/office): the local SIE for that address.
- Non-EU businesses: the fiscal representative’s details are included in the file.
Risks if mishandled: using a non-compliant address or failing to disclose stock/activities can delay registration or prompt post-registration audits
Which VAT rates will I apply in France and how do they interact with intra-EU rules?
France applies several statutory rates:
- Standard rate: 20%
- Reduced rates: 10% and 5.5% (specific goods/services)
- Super-reduced: 2.1% (limited categories)
Cross-border mechanics depend on the place-of-supply rules:
- B2B intra-EU supplies of goods: typically zero-rated in the Member State of dispatch if the goods ship to another Member State and the customer has a valid VAT number (with proper evidence and listings).
- B2B services: often reverse-charged to the customer’s Member State (exceptions apply).
- Domestic French supplies: French rates apply.
Imports via France: import VAT is due, but can be self-assessed on the return if eligible.
What happens if I should have registered but didn’t?
Potential consequences include:
- Retroactive VAT assessments on French-taxable sales;
- Penalties and interest for late registration/late payment;
- Refused refunds of input VAT;
- Customs disruptions if imports are involved;
- Commercial impact (customers may withhold payment or demand proof of compliance).
For non-EU traders, failure to appoint a required fiscal representative can add separate fines and enforcement actions.
How does VAT registration differ for a non-established trader vs. a French-established entity?
Aspect | Non-Established in France | Established in France (branch/office/warehouse) |
Tax office | Dedicated foreign traders SIE | Local SIE of the French address |
Fiscal representative | Usually required for non-EU | Not required |
Address for VAT | Foreign HQ + any French place of activity | French establishment address |
Compliance focus | Intra-EU movements, imports, proof of transport, reverse charge | Domestic supplies, local invoicing, potential staff/payroll interactions |
Both must keep audit-ready records and meet invoicing/return deadlines.
Get Your Intra-Community VAT Number
Let our French lawyers & paralegals handle your EU VAT registration swiftly and in full compliance.
More About Intra-Community VAT Number Registeration
Who needs an Intra-Community VAT number?
Any business trading goods or services with companies in other EU countries must obtain one for proper tax reporting.
What documents will I need?
You’ll need your company registration certificate, proof of business activity, and identification of the legal representative.
How long does VAT registration take?
Registration usually takes 1 to 3 weeks, depending on your company’s activity and the workload of French tax authorities.
Can I apply remotely?
Yes. Our lawyers handle the full application digitally—no physical presence in France is required.
What are the typical costs?
Legal assistance for VAT registration starts from €XXX, including preparation, filing, and liaison with the tax office.
What about EU compliance?
- We ensure your VAT setup aligns with EU Directive 2006/112/EC and French Code Général des Impôts requirements.
Can I modify or cancel my VAT number later?
Yes, you can update or cancel it if your trading structure changes—our team assists with amendments and deregistration.
Is the Intra-Community VAT number the same as a French VAT number?
Not exactly. It’s an extension of your French VAT number used for transactions within the EU, prefixed with “FR” for cross-border identification.
