France VAT registration and compliance

What are France’s VAT registration thresholds for non-resident companies?

Foreign companies selling goods and specific services to customers in France will normally have to register for VAT from the first sale they make in the country. This is due to there being no VAT registration threshold for non-resident companies.

Is a fiscal representative or agent required?

Foreign businesses that are a resident outside of the EU in most cases will have to appoint a fiscal representative to VAT register in France. The fiscal representative acts as the intermediary between the business and the French tax authorities and becomes jointly and severally liable for the non-EU companies VAT liability.

However if a business is based in a country with which France has concluded a tax mutual assistance agreement then a fiscal representative is not required. This list currently includes Australia, Ecuador, India, Iceland, Jamaica, Japan, Kenya, Mexico, New Zealand, Pakistan, Norway, South Korea, South Africa, Turkey and the United Kingdon.

If the foreign business is established in the EU or any of the countries mentioned above, they are not required to appoint a fiscal representative in France to VAT register. These companies can either register directly with the tax authorities or engage a VAT agent to act on their behalf, which may be advantageous.

The fiscal representative or VAT agent will handle various tax-related matters on behalf of the non-resident business, including VAT registration, filing VAT returns, and dealing with any tax issues or enquiries that may arise.

France VAT rates

Country code: FR
VAT number format: FR 31 8 3 2 3 7 5 8 3 1
Standard VAT rate: 20%
Reduced VAT rates: 2.1%, 5.5%, 10%
Super reduced VAT rates: N/A
VAT returns: Monthly, quarterly and annually

How we can help

Fiscal Solutions can support your business with VAT registration, fiscal and VAT agent representation, and filing all ongoing compliance in France. Our service:

  • Lends foreign traders the use of our in-country address from which they can apply for the VAT registration.
  • Grants access to our multi-lingual team of VAT specialists, which enables you to communicate with the French tax office in their own language, helping to speed up the registration and compliance processes.
  • Provides foreign traders with an all-round VAT compliance package, including the filing of VAT and statistical returns.

Get in touch

Call us today on +44 (0)20 7831 5115 or fill in the form below and a member of our team will be in touch.

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