Distribution of goods from France to another EU Member State: If your business is involved in the distribution of goods from France to another EU Member State, you may need to register for VAT in France, depending on the turnover thresholds and specific rules applicable to intra-EU transactions.

Local provision of goods not under the reverse charge mechanism: If your business provides goods within France and the reverse charge mechanism does not apply, you may be required to register for VAT in France. This would typically be the case when you are supplying goods directly to end consumers or businesses that are not VAT registered.

Remote sales of goods from a foreign country to private consumers in France: If your business engages in remote sales (e-commerce) of goods from a foreign country to private consumers in France, you may need to register for VAT in France if your annual sales to French consumers exceed EUR 10,000. Alternatively, you can choose to voluntarily register for VAT in France, even if you have not reached the sales threshold.

Sending goods from France to a country outside the EU: If your business exports goods from France to a country outside the European Union, the transaction is generally considered an export and not subject to French VAT. However, you may need to comply with export documentation and customs requirements.

Importing goods into France from a non-EU country: Starting January 1st, 2022, if your business imports goods into France from a non-EU country, you will need to register for VAT in France and comply with the applicable import VAT rules and procedures.

Intra-community purchases within France: If your business makes purchases from other EU Member States and the goods are received in France, these transactions are generally subject to VAT under the intra-community acquisition rules. You may be required to register for VAT in France and report and pay VAT on these intra-community purchases.