On 1 January 2017 France increased the annual VAT registration threshold for resident companies from €32,600 to €33,200 per annum.
This does not apply to:
- Non-resident companies who have a nil threshold and must register for VAT as soon as they make any taxable supplies in the country.
- Distance selling companies who sell goods that are delivered from other EU countries directly to consumers in France. These types of companies are subject to EU distance selling rules which allow them to charge VAT from the EU country that they are selling the goods from, up until the distance selling threshold of €35,000 set in France.