How French VAT registration works for a company that is not established in France: who must register, the documents to prepare, the steps to follow and what to expect once you hold your French VAT number.
What is France VAT registration?
France VAT registration, also called French VAT registration or VAT registration in France, is the procedure by which a business not established in France obtains a French VAT number from the French tax authorities. The French VAT number lets the company invoice French VAT, deduct the VAT it bears in France and file French VAT returns.
Who must register for VAT in France?
A foreign company must in principle register when it carries out transactions in France for which it is liable for VAT. Typical cases include:
- sales of goods from stock held in France, including marketplace or fulfilment warehouses;
- transfers of own goods from another country to France;
- supplies of goods or services located in France where the French customer does not account for the VAT through reverse charge;
- certain distance sales to French consumers, depending on thresholds and on whether the OSS scheme is used.
When a French business customer reverse-charges the VAT on a business-to-business service, registration is often not needed. The right answer depends on the exact transaction.
French VAT registration for EU and non-EU companies
The rules differ slightly depending on where the company is established. A company established in another EU country can in general register directly or be assisted by a VAT agent. For a company established outside the EU, the rules may require appointing a fiscal representative, depending on the country of establishment and the situation. See our guide on fiscal representative or VAT agent in France. If your company is based in the United Kingdom, read VAT registration in France for UK companies after Brexit.
Documents to prepare
The exact list depends on the case, but you should expect to need:
- an official extract proving the existence of the company, with a translation if required;
- identification of the legal representative;
- the VAT number of the home country, when there is one;
- a description of the activity carried out in France;
- bank details, and a power of attorney if an agent files on your behalf.
The steps to obtain a French VAT number
What does a French VAT number look like?
A French VAT number starts with FR, followed by a two-character key and the nine-digit SIREN number of the business. You can check any European VAT number through the VIES system: see how to check an intra-EU VAT number on VIES.
After registration
Once registered, the company must file French VAT returns at the frequency set by the tax office, issue invoices that comply with French rules and keep its VAT records. A missed return can lead to penalties, so planning the filing calendar from the start is worthwhile.
Common mistakes
- registering too late, after French transactions have already taken place;
- assuming the home-country VAT number is enough in France;
- treating a reverse-charge transaction as one that requires no analysis;
- forgetting to check whether a fiscal representative is required for non-EU companies.
To compare your options before you register, see our guide to the French VAT agent for foreign companies and how to choose one.
FAQ
How do I register for VAT in France as a foreign company?
You prepare a file with your company documents and a description of your French activity, then apply to the French tax office in charge of non-resident businesses. Many companies use a VAT agent to handle the file and the later returns.
What is the difference between French VAT registration and having a French VAT number?
French VAT registration is the procedure. The French VAT number is the identifier you receive once the registration is accepted.
Do all foreign companies need French VAT registration?
No. It depends on the transactions carried out in France and on who is liable for the VAT. A reverse-charged business-to-business service, for example, often does not require it.
Can I check a French VAT number?
Yes. French VAT numbers can be checked on the European VIES system.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.
