France VAT registration for foreign companies: the complete guide
French VAT registration is the step that gives a foreign company its French VAT number, and with it the right to invoice, deduct and declare VAT in France. Here is who must register for VAT in France, which documents to prepare and how to obtain your French VAT number.
- France VAT registration in short
- Who must register for VAT in France?
- When registration is not needed
- Why obtain a French VAT number?
- EU or non-EU company
- Is your company managed from France?
- Where to register: the tax office
- Documents to prepare
- The application steps
- After registration
- Common mistakes
- Is there a VAT registration threshold in France?
- FAQ
France VAT registration in short
France VAT registration (also called French VAT registration or VAT registration in France) is the procedure by which a company not established in France obtains a French VAT number from the French tax authorities. It is the starting point for French VAT registration for foreign companies, whether the company is based in another EU country or outside the EU. For a detailed walkthrough, read our step-by-step guide to France VAT registration.
- What it gives you: a French VAT number, used on invoices, VAT returns and customs documents.
- Who it concerns: foreign companies that carry out transactions in France for which they are themselves liable for VAT.
- What follows: periodic French VAT returns, and a fiscal representative in some non-EU cases.
Who must register for VAT in France?
A foreign company must in principle hold a French VAT number when it carries out transactions in France for which it is itself liable for VAT. The most common situations are:
- Sales from stock in France: own warehouse, marketplace logistics, fulfilment provider.
- Transfers of goods from your country to France for your own needs, which is treated as an intra-EU acquisition.
- Sales of goods or services located in France where your customer is not required to reverse-charge the VAT, for example a consumer.
- Transactions linked to a construction site, property or event in France, depending on the nature of the transaction.
- Imports for which you want to deduct VAT or use reverse charge on import.
When registration is not needed
- You invoice services to a French business that reverse-charges the VAT: it declares the VAT itself.
- You make intra-EU supplies from another Member State to a French company identified for VAT.
- Your distance sales to French consumers are declared through the OSS one-stop shop from your own country, with no stock in France.
These cases depend on the exact nature of the transactions and the applicable thresholds. Our page on OSS and IOSS explains the one-stop shop.
Why obtain a French VAT number?
A French VAT number is what allows a foreign company to operate with French VAT in a compliant way. In practice it lets you:
- invoice French customers with French VAT where you are liable for it;
- recover the French VAT you bear on your purchases and expenses, subject to the usual conditions;
- file French VAT returns and avoid late-registration issues;
- give French customers, marketplaces and logistics partners the VAT number they ask for.
EU or non-EU company
| Company established in the EU | Company established outside the EU | |
|---|---|---|
| Fiscal representative | Not compulsory | In principle compulsory, subject to exceptions in the regulations |
| VAT number application | By the company itself or its VAT agent | Generally through the fiscal representative |
| Hanoutax | Acts as VAT agent, under a written mandate | Does not act as fiscal representative |
To understand the difference, read our guide to the French VAT agent.
Is your company managed from France?
Many foreign companies are run from France: the director lives here, key decisions are taken here, but the company is registered in Ireland, the Netherlands, the United Kingdom or elsewhere. For VAT, the place where a business is established is not only the place of its registered office. The place where its economic activity is carried out, and where key management decisions are taken, is one of the criteria that is looked at.
So a company registered abroad but managed from France may be treated as having its seat of economic activity in France, even if it has no premises or employees there. When that is the case, French establishment rules can apply, which may change who must charge VAT, where and how you register, and which tax office handles your file. A registered address abroad does not settle the question on its own. Our guide to a foreign company managed from France explains what is examined.
Where to register: the tax office for foreign businesses
In France, VAT registration of foreign businesses is handled by the tax service in charge of foreign companies (SIEE). According to the French tax administration, EU companies and businesses from certain third countries register directly with this service and are not required to appoint a fiscal representative, although they may use one. Other non-EU companies must appoint a fiscal representative established in France. Applications are made through the French online business formalities service. See the official page on VAT registration on impots.gouv.fr.
If your company is based in the United Kingdom, read our article on VAT registration in France for UK companies after Brexit.
Documents to prepare
The exact list depends on your situation. In general, the administration asks for:
- proof of the company’s existence (extract from its country’s trade register, translated if needed);
- the articles of association and the identity of the directors;
- the certificate of the intra-EU VAT number of the country of establishment;
- a precise description of the activity carried out in France (flows, customers, storage locations);
- the company’s bank details;
- the signed mandate, when you are assisted.
The application steps
Processing time varies with the file and the administration’s workload: a complete, consistent file moves faster than one that needs further information.
After registration
- filing VAT returns at the frequency that applies to your regime;
- the VAT recapitulative statement and intra-EU trade declarations where applicable;
- compliant invoices, and preparing for e-invoicing;
- keeping supporting documents.
Common mistakes
- Registering when reverse charge or OSS is enough.
- Starting to sell from stock in France before being registered.
- Giving an imprecise description of the activity, which prompts questions.
- Forgetting the first returns after the number is issued.
- Not planning the regime and filing frequency.
- Assuming that a registered office abroad means the company is not established in France when it is managed from here.
Our article Foreign companies in France: the most common tax mistakes goes further.
Is there a VAT registration threshold in France?
Many companies ask about a VAT registration threshold in France. In principle, a foreign company that makes taxable supplies in France has to be registered for VAT in France, and the French small-business exemption is not generally available to businesses established abroad. Specific schemes exist, for example for distance sales to consumers within the EU, where the OSS can replace several national registrations, and for businesses that qualify for the EU small-business scheme. Because these rules change, we recommend confirming your case before relying on a threshold.
To check whether you need to register, use our quick check or contact us.
FAQ
Must a foreign company always register for VAT in France?
No. It depends on its transactions in France and on who is liable for the VAT. A business-to-business service reverse-charged by the French customer does not require it.
Does a European company need a fiscal representative?
No. It can register itself or be assisted by a VAT agent.
How long does it take to get a French VAT number?
It depends on the file and the administration. A complete file limits back-and-forth.
Can I sell in France before I have my VAT number?
If you are liable for French VAT on those sales, it is better to register before starting, to avoid a regularisation with late-payment interest.
Can Hanoutax file the application for me?
Yes, for European companies, under a written mandate that specifies the formalities entrusted.
What is the VAT registration threshold in France for a foreign company?
There is generally no threshold that exempts a foreign company from registering when it makes taxable supplies in France, and the French small-business exemption is not generally open to non-established businesses. Specific schemes (OSS for distance sales, EU small-business scheme) may apply, so check your situation.
How do I apply for VAT registration in France?
You submit a registration application to the French tax authorities with the supporting documents (company details, activity description, proof of establishment and of the person signing). The steps and documents are detailed above, and we can file the application for you under a written mandate.
What is a French VAT number?
A French VAT number is the identifier of a business for VAT in France. It starts with FR, followed by a two-character key and the nine-digit SIREN number of the business. A foreign company obtains one through French VAT registration.
What is the difference between French VAT registration for EU and non-EU companies?
Both must register when they are liable for French VAT. A company established in the EU can register directly or be assisted by a VAT agent, while the rules for non-EU companies may require appointing a fiscal representative depending on the country and the situation.
Where do I register for VAT in France as a foreign company?
With the French tax service in charge of foreign businesses, through the online business formalities service. EU companies and businesses from certain third countries register directly; other non-EU companies go through a fiscal representative.
Do I need a fiscal representative for French VAT registration?
Not always. EU companies do not need one, and neither do businesses from certain third countries with an administrative assistance agreement with France. Other non-EU companies must appoint one.
My company is registered abroad but managed from France: does that change anything?
It can. For VAT, the place where the economic activity is carried out and where key management decisions are taken is one of the criteria used to decide where a business is established. A company registered abroad but run from France may therefore be treated as established in France, which can affect where and how it registers. We recommend having your facts reviewed before you file.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation. Last updated: October 2026.