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Filing services: VAT

Changing your French VAT registration details

New address, new activity, change of legal form or of contact: a company registered for VAT in France has to keep its registration up to date. Here is what to check and how Hanoutax handles the update under a mandate.

Changes that call for an update

Any change to the information given when the company was registered should be checked against what the tax office holds. In practice the main cases are:

  • Registered address or place of management moving, in France or in another country;
  • Activity changing: new type of supplies, new flows, new sales channel;
  • Company name, legal form or ownership changing after a restructuring;
  • Contact details of the person who receives the authorities’ messages;
  • Appointment or change of the VAT agent acting for the company in France.

An outdated registration can cause returns to be rejected, notices to be sent to the wrong address and questions at the next check. See also France VAT registration for foreign companies.

Which tax office is competent

According to the BOFiP, an EU-established company with no establishment in France that makes taxable supplies in France files with the tax office for non-resident businesses (SIEE of the DINR). For a company established outside the EU that has to appoint a fiscal representative, the office is generally the one with which that representative files. The tax authorities’ registration page (French) states that registration itself is made online on the business formalities portal. The exact route for an update depends on your situation, so we confirm it before acting.

Steps of an update

1Identify the changeWhat changes, from which date, and what the file currently says.
2Gather evidenceRegistration extract, new address proof, minutes or contract as relevant.
3Choose the routeConfirm the competent office and the channel to use.
4File the updateSend the notification with the supporting documents.
5Check the resultMake sure the file and the next returns reflect the change.

Common mistakes

  • changing the address with the registry of the home country but not with the French tax office;
  • starting a new activity without checking its VAT consequences;
  • leaving the old contact address on file, so that notices go unseen;
  • filing a return in the old name or under the old regime after a change.
Key point: update the French file as soon as the change is decided, not at the next return.

Hanoutax’s role under a mandate

Hanoutax, a VAT agent (mandataire fiscal) acting under a written mandate, reviews what has changed, tells you which documents are needed, prepares and files the update with the competent office within the scope of the mandate, and checks that your later returns follow it. We promise neither processing times nor a particular outcome: those depend on the authorities. See also follow-up of notices and deadlines and the guide to the mandate.

FAQ

Do I have to report a change of address?

You should keep your registration data accurate. A change of address or place of management is one of the first things to update.

Does a new activity change my VAT obligations?

It can. A new type of supply may change the place of taxation, the filings due or the regime, so we analyse it before the activity starts.

Can Hanoutax file the update for us?

Yes, under a written mandate and within the formalities listed in it.

How long does an update take?

It depends on the tax office and on the case. We do not commit to a processing time.

Informational content, which does not constitute legal advice. The rules that apply depend on your situation.

Something changed in your company?

Contact Hanoutax

See also

VAT registrationVAT deregistrationCA3 and CA12 returnsAll VAT filings →