VAT glossary for foreign businesses in France

VAT registration

The formal step by which a business is recorded with the tax authorities as a VAT taxpayer and receives a VAT number. A foreign company may have to register in France if it makes taxable supplies there, for example sales of goods located in France, and no reverse charge applies. See our guide to France VAT registration for foreign companies.

VAT number

The identification number of a VAT-registered business. For businesses registered in France it starts with the country code FR, followed by a two-character key and the SIREN number. It appears on invoices and is used for EU business-to-business transactions. Customers and suppliers can check a number in the European Commission’s VIES system.

VAT agent (mandataire fiscal)

A person or firm authorised, under a written mandate, to carry out VAT formalities with the tax authorities on behalf of a business: registration, returns and correspondence. The business remains responsible for its own tax. See French VAT agent.

Fiscal representative (représentant fiscal)

A person established in the country who is appointed by a foreign business and who, in certain cases, is jointly liable for its VAT. Whether one is required depends on where your business is established and on its transactions. As a rule, businesses established in the EU are not required to appoint one in France, while the rules for businesses established outside the EU are stricter. See fiscal representative in France.

VAT return

The periodic declaration in which a VAT-registered business reports the VAT it has charged and the VAT it can deduct, and pays or claims the balance. Frequency depends on the regime and the size of the business. See VAT returns.

Reverse charge

A mechanism under which the customer, rather than the supplier, accounts for the VAT. It is common for cross-border business-to-business services and applies to some domestic transactions. See reverse charge.

Distance sales

Sales of goods that are dispatched or transported by or on behalf of the seller to a consumer in another country, typically through a website or marketplace. They are at the core of the OSS and IOSS schemes.

OSS (One-Stop Shop)

A scheme that lets a business declare and pay, through a single return filed in one Member State, the VAT due in other Member States on certain sales to consumers, such as intra-EU distance sales of goods and cross-border services to consumers. Since 1 July 2021 an EU-wide threshold of €10,000 applies to these sales for businesses established in only one Member State. See OSS and IOSS.

IOSS (Import One-Stop Shop)

A simplified scheme for the VAT on distance sales of goods imported from outside the EU in consignments with an intrinsic value not exceeding €150. The VAT is collected at the point of sale and declared through a monthly return. See OSS and IOSS.

EMEBI

The French monthly statistical survey on intra-EU trade in goods, filed with customs by businesses that exceed certain thresholds. It replaced the DEB (declaration of exchange of goods) in 2022. See EMEBI and DES.

DES

The déclaration européenne de services: a declaration filed with French customs for certain services supplied to businesses established in other EU Member States. See EMEBI and DES.

VAT recapitulative statement

A periodic statement listing intra-Community supplies of goods, and certain services, made to VAT-registered customers in other EU countries (in French, état récapitulatif de TVA). See VAT recapitulative statement.

Place of supply

The country where a supply of goods or services is considered to take place, and therefore the country that can charge the VAT. The rules differ for goods and services and depend on whether the customer is a business or a consumer. See place of supply and tax point.

Tax point

The moment when the VAT becomes chargeable, which determines the period in which it must be declared. It is usually linked to the delivery of the goods or the performance of the service, and sometimes to the payment.

Foreign VAT refund

A procedure that lets a business recover VAT it has paid in a country where it is not established, such as VAT on trade fair costs, fuel or hotel stays. The procedure and the deadlines depend on where your business is established. See foreign VAT refund.

Place of management and permanent establishment

Tax authorities look at where a business is really run, not only where it is registered. A company registered abroad but managed from France may have French VAT and corporate tax obligations. See foreign company managed from France and corporate tax registration in France.

Informational content, which does not constitute legal advice. The rules that apply depend on your situation. Last updated: October 2026.