Your professional business partner in France
We are your VAT experts and consultants towards the French authorities. We speak the language, have the experience and the network in France, to support your business.
If a company not established in France is providing ‘taxable supplies’ of goods or services in France, it may have to obtain a non-resident France export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for France export VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.
It is important that all businesses with any commercial activity in France assess their compliance obligations and register prior to commencing taxable transactions if applicable.
What you need to know
There are various scenarios that would trigger an obligation to register for VAT in France. Some of the most common examples are:
- Importing goods into France from outside the European Union
- Buying and selling goods in France (excluding domestic reverse charge)
- Selling goods from France which are delivered to customers outside of France (business or private customers)
- Acquiring goods in France from another EU country (Intra-community acquisitions)
- Holding inventory in France for sale, distribution or consignment
- When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.
If you already do business or plan to do business in France, you should contact TIMEVAT immediately. We speak the language, have easy access to the French authorities and now the procedures. Please contact us for advise and assistance.
VAT Rates, Formats & Thresholds
| VAT Rates | VAT Designation | VAT Number Format | Distance Selling Threshold | Intrastat Threshold | ||
| 20% | (Standard) | TVA | FR12345678901 | € 10,000 *) | € 460,000 | (Arrivals) |
| 5,5/10% | (Reduced) | € 460,000 | (Dispatches) |
*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.
VAT return periods
Monthly or quarterly depending on turnover.
Annual returns
No
EC Sales Lists frequency
Monthly (EC Sales list is merged into the intrastat dispatch report known as DEB)
EC purchase lists
No
Other reporting requirements
No
Reverse charge
France applies an extended reverse charge that applies to a wide range of goods and services. Please contact us if you would like details of how the extended reverse charge applies in France.
Fiscal repræsentation
A business established in a country outside the EU must appoint a tax representative to register for VAT in France.
