French VAT filings under a mandate: registration, returns, OSS and refunds
A European company with taxable activity in France has to register, file returns, report its intra-EU trade, sometimes claim a refund and keep track of deadlines. Hanoutax, a VAT agent (mandataire fiscal) acting under a written mandate, takes care of these filing obligations. This page maps them out and points you to the guide for each step.
French VAT filings: what do they cover?
VAT filings cover everything a business has to do with the French tax authorities for its VAT-liable operations: obtaining a French VAT number, filing periodic returns, reporting goods and services traded with other EU countries, using the OSS and IOSS one-stop shops for distance sales, recovering excess VAT and correcting mistakes.
Each step has its own forms, filing channel and deadline. For a company established abroad there are often practical hurdles on top: language, the online business account, finding the right contact at the business tax office. This is where Hanoutax steps in as a VAT agent (mandataire fiscal): we act in the company’s name and on its behalf within the limits of a written mandate. We are neither a fiscal representative nor a law firm. See our article on the difference between a fiscal representative and a VAT agent.
The filings we cover and where to read about each
Pick the step that matches your need. Each guide covers the rules, the process, common mistakes and Hanoutax’s role.
| Step | What it is for | Guide |
|---|---|---|
| Mandate with the tax authorities | Authorising an agent to act for you before the tax office | VAT agent and mandate |
| VAT registration | Getting a French VAT number before filing | VAT registration |
| VAT returns | Filing periodic CA3 or CA12 returns | CA3 and CA12 returns |
| EMEBI and DES | Statistical survey on goods trade and the European services declaration | EMEBI (ex-DEB) and DES |
| VAT recapitulative statement | Reporting intra-EU supplies of goods customer by customer | Recapitulative statement |
| OSS and IOSS | Declaring VAT on distance sales to consumers through a one-stop shop | OSS and IOSS |
| VAT credit refund | Recovering a VAT credit recorded in France | VAT credit refund |
| Foreign VAT refund | Reclaiming French VAT incurred without being VAT-liable in France | Foreign VAT refund |
| Corrective returns | Correcting a return already filed | Corrective returns |
| Notices and deadlines | Never missing a letter or a due date | Notices and deadlines follow-up |
| Fiscal representative | Finding out whether an appointment is compulsory for your country of establishment | Fiscal representative in France |
Who is concerned?
French VAT filings are relevant in particular to:
- companies established in another EU country or outside the EU that sell, store goods or supply services in France;
- businesses making intra-EU supplies or acquisitions that involve France (see our articles on intra-EU supplies and intra-EU acquisitions);
- online sellers, including those who hold stock in France in a fulfilment warehouse;
- importers, who must coordinate EORI, customs duties and import VAT.
Every business is different: the starting point is always an analysis of your flows (goods, services, places of departure and arrival, status of the customer).
How it works with Hanoutax
The mandate states which formalities are entrusted to us, its duration and the conditions of our work. You remain responsible for the accuracy of the information you provide: we check the consistency of the data we receive and flag anything that needs verifying.
Common mistakes made by foreign companies
- filing late or skipping a nil return, although a return is still due when no VAT is payable;
- missing an intra-EU obligation (recapitulative statement, DES) on the assumption that it is only a VAT matter;
- not checking the customer’s VAT number before applying an exemption;
- leaving an authority’s letter unanswered because the online mailbox is not monitored;
- mixing channels: VAT returns, the OSS one-stop shop and customs declarations follow different rules.
Our articles on common tax mistakes of foreign companies and on penalties and late-payment interest go into these risks.
Official sources
- impots.gouv.fr: online services for professionals (French)
- douane.gouv.fr: the VAT recapitulative statement (French)
- impots.gouv.fr: VAT credit refund (French)
FAQ
Is Hanoutax a fiscal representative?
No. Hanoutax acts as a VAT agent (mandataire fiscal), under a written mandate given by the company for defined formalities. This differs from a fiscal representative, whose appointment can be compulsory in some cases. See our guide on appointing a fiscal representative.
Which returns do I have to file in France?
It depends on your operations. A company with taxable operations in France generally files periodic VAT returns; depending on the case, a recapitulative statement, a European services declaration, the EMEBI survey or an OSS/IOSS return may be added. A conversation with Hanoutax helps identify them.
Do I need a French VAT number first?
If you are liable for VAT in France, registration is generally the first step before filing. Our guide on VAT registration explains the process.
Can you file past or late returns?
We review the situation and the possible regularisation steps. The consequences depend on the file, in particular the penalties and interest provided by law; we cannot quantify or rule them out in advance.
How do you follow letters from the tax authorities?
Within the scope of the mandate, we check the online mailbox and business account, inform you of notices and deadlines and handle the replies provided for. See notices and deadlines follow-up.
Does Hanoutax provide legal advice?
No. Hanoutax is not a law firm: we carry out filing formalities under a mandate. Questions of legal strategy are for your own counsel.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.