Changes to your VAT registration
Has your company moved, changed activity or restructured? Here is how to tell whether your French VAT file needs updating, in what order to act and which mistakes to avoid.
Contents
Why keep your file up to date
A company registered for VAT in France is identified by the details given at registration: address, activity, legal representative, contact. When reality changes and the file does not follow, letters can go to an old address, a return can be filed with outdated data and, in an audit, the gap becomes something you have to justify.
Changes to report
- a new registered office or place of management, in France or in another country;
- an evolving activity: new type of transactions, new sales channel, new flow of goods;
- a new company name, another legal form or a restructuring;
- new contact details for receiving the tax authorities’ messages;
- the appointment or replacement of the agent acting for the company in France.
A new activity can also change your obligations: place of supply, returns to file, regime. It is best analysed before it starts. For the service itself, see changes to your VAT registration.
Which tax office is involved
According to the BOFiP, a company established in the European Union with no establishment in France and taxable transactions there falls under the tax office for foreign businesses (SIEE of the DINR). The tax authorities also state that VAT registration is done online through the business formalities portal. The exact route for an update depends on your situation, and is confirmed before acting.
In what order to act
Common mistakes
- changing the address in the home-country register without telling the French tax office;
- starting a new activity without assessing its VAT effects;
- leaving an old contact address, so letters go unnoticed;
- filing a return with the details from before the change.
FAQ
Do I have to report a simple change of address?
You must keep your registration details accurate. A change of address or place of management is among the first updates to make.
Does a new activity change my VAT obligations?
It can: a new type of transaction may change the place of supply, the returns due or the regime. It is best analysed before it starts.
Can an agent make the update for my company?
Yes, under a written mandate and for the formalities listed in it.
How long does the tax office take?
It depends on the office and the file. No processing time can be guaranteed.
Informational content, not legal advice. The rules that apply depend on your situation.
