If your company is not established in France and is providing ‘taxable supplies’ of goods or services in France, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in France evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in France that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in France, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT Rates||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|FR12345678901||€ 35,000||€ 460,000 (Arrivals)
€ 460,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.
‘VAT Return’ Periods
Monthly or quarterly, depends on turnover
‘EC Sales Lists’ frequency
Monthly (EC Sales List is combined with the intrastate dispatch report which is known as DEB)
‘EC Purchase Lists’
Additional reporting requirements
‘Extended Reverse Charge’
France applies an extended reverse charge that is spread over to an extensive range of goods and services. Please contact amavat® if you would like further information of how the extended reverse charge applies in France.
A business established in a country out with the European Union, must retain a tax representative to register for VAT in France.