Taxes to report for your business
An activity in France may trigger filings other than VAT. Hanoutax identifies those that concern you, draws up the calendar and, if you wish, handles them under mandate.
Why identify taxes beyond VAT?
VAT is the most visible tax for a company selling in France, but it is not the only one. Depending on your sector, products, physical presence and group size, other levies may apply, each with its own authority, form and calendar. An initial review avoids discovering them through a notice or an audit.
Who is concerned?
- companies with premises, a warehouse or an employee in France;
- companies marketing energy products, materials or products subject to environmental taxation;
- digital groups with activity towards users located in France;
- companies whose presence in France raises the question of a permanent establishment.
Main families of taxes
| Tax | Who, in principle | Authority |
|---|---|---|
| Energy excise duties | Operators producing, holding or releasing certain energy products for consumption | Customs |
| TGAP (general tax on polluting activities) | Operators carrying out certain activities or supplying products covered by environmental taxation | Customs |
| Digital services tax | Large digital groups, above statutory thresholds | Tax authority |
| CFE (business property contribution) | Businesses carrying out a non-salaried professional activity in France through premises or equipment | Tax authority |
| Payroll tax | Employers not subject, or only partly subject, to VAT, depending on their situation | Tax authority |
| Property taxes | Owners of real estate in France | Tax authority |
Exact conditions depend on the legislation in force and each company’s situation. Official sources: impots.gouv.fr (CFE and local taxes) and douane.gouv.fr (environmental taxation), both in French.
How the review works
Common mistakes
- assuming VAT exhausts tax obligations in France;
- overlooking the effect of a warehouse or employee on direct taxes;
- ignoring a local tax notice sent to a former address;
- underestimating customs-administered taxes on certain products.
On the permanent establishment risk, see our article on permanent establishment and corporate income tax, and our pages on other indirect taxes and direct taxes.
How Hanoutax helps
Hanoutax acts as a mandatary within a filing framework. We identify filings, draw up the calendar and handle the filings agreed in the mandate. We promise no timeframe or outcome.
FAQ
Which taxes may apply in addition to VAT?
Depending on the activity: excise duties, TGAP, digital services tax, CFE, payroll tax and property taxes, among others.
Does a foreign company pay CFE?
It may, if it carries out a professional activity in France with premises or equipment. Each case must be examined.
Who administers TGAP and excise duties?
Customs. See the professional pages of douane.gouv.fr.
Does a warehouse in France have consequences beyond VAT?
It can for local taxes and, depending on the facts, on the permanent establishment question.
Does Hanoutax advise on tax optimisation?
No. We identify and file. For legal advice or planning we refer you to a qualified professional.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.