FRANCE
COUNTRIES
>
VAT in
France
France operates one of the EU's most established VAT systems. Whether you're registering for the first time or managing ongoing returns, GlobalTrade Business provides expert compliance across the full French VAT lifecycle.
Monthly / Quarterly
FILING FREQUENCY
Based on turnover
No threshold
REGISTRATION THRESHOLD
Non-established businesses
OVERVIEW
Introduction to VAT in France
France introduced VAT , Taxe sur la valeur ajoutée (TVA), in 1954, making it the world's first country to adopt this tax system. Today, French VAT is governed by the Code général des impôts (CGI) and is administered by the Direction générale des finances publiques (DGFiP).
VAT applies to most goods and services supplied in France. The scope extends to non-established businesses selling to French customers — there is no registration threshold for foreign businesses, meaning you must register immediately upon your first taxable supply.
💡 Key facts for non-EU businesses
Non-EU companies selling goods or services in France must appoint a fiscal representative unless they are established in a country with a mutual assistance treaty with France. GlobalTrade Business acts as fiscal representative for clients worldwide.
VAT RATES
French VAT Rates
France applies four VAT rates depending on the type of goods or services supplied.
VAT REGISTRATION
VAT Registration in France
Foreign businesses making taxable supplies in France are required to register for French VAT regardless of turnover. Registration is handled with the Service des Impôts des Entreprises Étrangères (SIEE).
When do you need to register?
You need a French VAT number if you:
Key facts for non-EU businesses
✔ Import goods into France
✔ Sell goods to French B2C customers (distance selling / OSS opt-out)
✔ Hold stock in France (warehouse, fulfilment centre)
✔ Supply goods from France to other EU countries
✔ Provide certain services subject to French VAT
4–8 weeks
Standard registration timeline
📞 Tax Authority
SIEE
Dept. for foreign businesses
VAT Number Format
FR + 11 digits
Based on SIREN number
Fiscal Rep Required
Non-EU only
Unless treaty country
Registration process
1
Assess your VAT obligations
We review your business model, supply types and French activities to confirm registration is required and identify the correct type.
2
Gather required documents
Certificate of incorporation, articles of association, proof of business activity, power of attorney (for fiscal representative).
3
Submit to SIEE
Application submitted to the Service des Impôts des Entreprises Étrangères. We handle all correspondence in French.
4
Receive your French VAT number
Typically 4–8 weeks. Your SIREN-based FR VAT number is validated on VIES and ready for use on invoices.
⚠️ Late registration penalties: French tax authorities can apply penalties of up to 80% of VAT due for non-registration. Retrospective registration may also be required for historic supplies.
RETURNS & DEADLINES
French VAT Returns
French VAT returns are filed using the CA3 form (monthly / quarterly) or CA12 (annual simplified regime). Most foreign businesses are assigned monthly filing obligations by default.
📅 Monthly
19th–24th
Monthly VAT return deadline
Quarterly
19th–24th
of the month after quarter end
Annual (CA12)
May
For simplified regime <€789K
French Reverse Charge
REVERSE CHARGE
The reverse charge mechanism shifts VAT payment liability from the supplier to the customer. In France, reverse charge applies when a non-established supplier provides services or goods to a French VAT-registered business.
For B2B services supplied by non-established businesses to French businesses, the French customer accounts for VAT under the reverse charge. The supplier does not charge French VAT and typically does not need a French VAT number in these cases.
However, for goods supplied in France (e.g. imports, domestic transactions), registration and direct VAT accounting may still be required. Assessment of the correct mechanism is critical to avoid double taxation or non-compliance.
Frequency determination
Filing frequency depends on annual turnover. The French tax authority (DGFiP) assigns the regime, but non-established businesses are typically assigned monthly returns. Annual or quarterly options exist for businesses below certain thresholds.
Making Tax Digital in France
France's B2B e-invoicing mandate is now in force. From 1 September 2026 every business, whatever its size, must be able to receive electronic invoices, and large and mid-sized businesses must also issue them. Small and micro businesses, including auto-entrepreneurs, have until 1 September 2027 to start issuing. Invoices are exchanged through plateformes agréées — private platforms registered by the State — not through a central public portal.
INTRASTAT & ESL
French Intrastat & EC Sales List
Businesses registered for VAT in France and trading goods with other EU member states have two separate obligations. The état récapitulatif TVA (EC Sales List) is a tax filing and applies to every business making intra-EU supplies of goods. The EMEBI (Enquête mensuelle statistique sur les échanges de biens intra-UE) is a monthly statistical survey and applies only to businesses that customs has selected and notified. The DEB was withdrawn from the January 2022 reference month and no longer exists.
€460,000
Annual intra-EU purchases
€460,000
Annual intra-EU sales
Monthly
Due by 24th of following month
10th
Of the following month
How GlobalTrade Business Can Help
Your complete French VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with tax authorities.
VAT Refund Recovery
Recover VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.