VAT in France – get registered and file correctly

If you are a foreign company intending to sell to or trade with France, you must deal with French VAT (known locally as TVA). As a general rule, foreign companies without a permanent establishment in France must register for VAT as soon as they make a taxable sale in the country; there is no turnover threshold. The standard rate is 20%, and VAT returns are generally filed monthly with the French authorities.

Do you need to register for VAT in France?

Under the EU VAT Directive, foreign companies are required to register for VAT in a number of situations. Registration ensures that you can correctly charge, report, and remit French VAT. It is important to assess this obligation before commencing operations to avoid fines and retrospective assessments. The most common circumstances triggering a registration requirement are:

• Import of goods into France—possibly via a French port—from countries outside the EU.
• Purchase and sale of goods within France (except under the domestic reverse charge mechanism).
• Sale of goods from France to customers in other countries (both B2B and B2C).
• Intra-Community acquisitions—that is, purchases of goods in France from other EU countries.
• Holding inventory in France for sale, distribution or consignment
• Events in France where participants pay an admission fee.

Please note that special rules regarding bank accounts apply when you are VAT-registered in France. If you are unsure about your situation, please contact us before getting started. We speak the language and are familiar with local procedures.

VAT in France – rates and key figures

Conditions	Detail
Standard rate	20 %
Reduced rates	10%, 5.5% and super-reduced 2.1%
Zero rate (0%)	Including, among other things, intra-EU supplies of goods and exports outside the EU.
Registration threshold	None for foreign companies without a permanent establishment (EUR 85,000 for goods / EUR 37,500 for services for French companies)
Distance selling threshold (OSS)	€10,000 in total EU distance sales per calendar year
VAT number format	FR + 2-character key + 9-digit SIREN, e.g. FRXX123456789
Reporting period	Monthly, with the option of quarterly reporting depending on the VAT amount.
Fiscal representative	Required for companies established outside the EU

The standard rate of 20% applies to most goods and services. The reduced rate of 10% covers, among other things, restaurant and catering services, passenger transport, and certain renovations, while the 5.5% rate applies to items such as food, books, and selected home improvements. The super-reduced rate of 2.1% applies to a narrow range of items, such as certain medicines and printed media.

E-commerce and webshop for France

If you sell to French consumers via an online shop, your obligations depend on where your goods are located. For pure distance selling from a warehouse in another EU country, you can use OSS – One Stop Shop, when your total cross-border distance sales to consumers in the EU exceed EUR 10,000 (excluding VAT) per calendar year. You then account for French VAT via a single consolidated EU return instead of registering in each country.

If, on the other hand, you hold stock in France—for example, via a fulfillment center or other local storage—OSS alone is not sufficient. In that case, you need a proper French VAT registration. Read more about Amazon and online marketplaces and about Danish e-commerce to the EU.

B2B trade, reverse charge, and e-invoicing

In B2B transactions, an extended reverse charge mechanism applies to a range of services in France. This means that, in certain cases, the French buyer accounts for the VAT themselves, which can reduce the need for local registration. However, the rules are specific and depend on the nature of the goods or services.

France is also introducing mandatory electronic B2B invoicing, which will be rolled out starting September 1, 2026. From that date, all businesses must be able to receive e-invoices, while the obligation to issue e-invoices will be phased in: for large and medium-sized enterprises from September 1, 2026, and for small and medium-sized enterprises from September 1, 2027. If you are registered in France, you should prepare for these new requirements.

VAT refund in France

If your company has incurred VAT-bearing expenses in France, you can often reclaim the VAT paid, even if you are not VAT-registered there. Refunds are typically available for trade fair and conference expenses, hotel accommodation, meals, business entertainment, highway tolls, advertising, and purchases of goods and services. Please note that VAT on fuel for passenger cars is only partially refundable, and hotel expenses for your own employees are not eligible for a refund. We help you assess which expenses are eligible for a refund and assist with the VAT refund.

How TIMEVAT helps you in France

TIMEVAT is a foreign specialist firm in finance and exports with many years of experience handling VAT across Europe. We speak the language, know the local procedures, and have direct access to the French authorities. We act as your extended arm to the authorities and look after your business as if it were our own.

• Registration: We assess your registration obligations and handle the entire French VAT registration process, including the appointment of a fiscal representative if you are established outside the EU.
• Filing and Compliance: We keep track of deadlines and handle your ongoing VAT returns and EU sales lists (DEB), ensuring compliance with deadlines and formatting requirements.
• VAT Refund: We identify expenses eligible for a refund and reclaim the French VAT paid on your behalf.

Frequently asked questions about VAT in France