VAT returns in France 2026
VAT declarations in France, they are submitted on the CA3 form monthly or quarterly via the Impots.gouv.fr portal. The deadline for submitting the declaration for non-residents is always 19 day of the following month.
This is one of the main obligations of a non-resident in France. The second is the application of French VAT rates: 20% (standard) and 10%, 5.5%, and 2.1%.
In this article, we provide a detailed discussion of French VAT CA3 declarations, reporting cadences, and VAT payment methods, among other topics. The data published in this guide comes directly from French regulations and is current as of March 2026. We will update this guide as tax changes come into effect.
2026 in France is also a time of intense tax changes: recodification of tax regulations and transfer to CIBS, e-invoicing and e-reporting – these are just a few of the key changes that cannot be omitted in this article and which we discuss in more detail in Guide to VAT in France – you will find the link below.
What will you learn from the article?
▶ What are the filing rhythms and deadlines in France, and what do they depend on?
▶ When must you file an additional EU TVA declaration?
▶ How to complete a French CA3 declaration step by step?
▶ How to obtain a VAT refund in France? Two procedures
▶ What tax penalties apply in France in 2026?
▶ E-reporting from September 2026 and other tax changes – what do you need to know as a non-resident?
Check out similar articles
VAT declarations France 2026 – in the article:
- ⭐The most important tax obligations of a non-resident in France
- VAT settlement in France – VAT rates, rhythm, deadlines, e-reporting 2026
- What VAT returns are filed in France?
- How to file a VAT return in France step by step?
- VAT payment in France – how to do it?
- Tax penalties in France – what should you watch out for?
- VAT refund in France – how to recover VAT on purchases?
⭐The most important tax obligations of a non-resident in France
- CA3 – VAT return submitted monthly or quarterly; deadline: 19th day of the following month; portal: impots.
- ERTVA – collective information on intra-Community supplies of goods; deadline: 10th working day of the following month; portal: douane
- DES – collective information on services provided to EU contractors; deadline: 10th business day of the following month; portal: douane
- EMEBI – statistical report on goods turnover; only for companies selected and notified by the customs administration; portal: DEBWEB2
- E-reporting – digital transaction reporting; from September 1, 2026 (large companies and ETI), from September 1, 2027 (SMEs and micro); platform: PDP
Adrian Andrzejewski, CEO Taxenlight
VAT settlement in France – VAT rates, rhythm, deadlines, e-reporting 2026
The French VAT system leaves no room for interpretation or ambiguity – it applies rigid rules and obligations. Failure to comply with them is automatically penalized.
The basis of tax obligations is the application of French VAT rates, timely submission of CA3 VAT returns, and timely payment of VAT. In 2026, a new obligation for non-residents in France related to e-reporting will be introduced. We will examine all of these aspects below.
VAT rates in France – the basis for correct invoices
France applies four VAT rates: a standard 20% and reduced rates of 10%, 5.5%, and 2.1%. We urge you to ensure that the VAT rate is correctly applied to the products you sell in the French market. Applying the reduced VAT rate will positively impact your margin and cash flow.
If you need help classifying your products for VAT in France according to customs codes, please contact us for a quote.
| rate VAT | Application (most common categories) |
|---|---|
| 20% | Standard rate. Applies to most goods and services, including electronics, clothing, and consulting services. |
| 10% | Restaurants and catering, passenger transport, residential building renovation |
| 5,5% | Basic food, hygiene products, books (including e-books), tickets to cultural events. |
| 2,1% | Some reimbursed medicines, press, selected television fees. |
Note: From September 2026, with the introduction of the CIBS Code, the definitions of some products may be clarified, but the percentages of the rates remain unchanged. This article will be updated when the regulations come into force.
VAT returns in France – monthly or quarterly?
As a non-resident in France, you are subject to the Régime Réel Normal. This means that you are normally required to submit monthly declarations (CA3).
However, quarterly reporting is possible, but only if certain conditions are met:
- Monthly VAT returns are normally filed by all non-resident taxpayers immediately after obtaining a French VAT number. After one year, they can apply to switch to quarterly filing.
- Quarterly VAT returns in France are available to taxpayers whose annual VAT amount does not exceed €4,000. To switch to quarterly VAT filing in France, you must apply to the tax office.
If you switch to quarterly VAT declarations in France and exceed the VAT limit of EUR 4,000 , the French administration will change your rhythm back to monthly.
You will receive an official decision on this matter by mail.
What is the deadline for submitting VAT returns in France?
The deadline for submitting French VAT returns for non-residents is always the 19th of the monthfollowing the tax period. This applies to both quarterly and monthly reports. The same deadline applies to VAT payments, which should be made automatically after the periodic return is approved.
🚨Attention: in France there is no postponement of the deadline for VAT declaration and payment when the 19th day of the month falls on a holiday or weekend (as is the case e.g. in Belgium). If the deadline falls on a Sunday, your VAT returns and payments must be submitted no later than Friday, before the deadline.
What VAT returns are filed in France?
In the French tax system, non-residents are required to accurately report all goods and services transferred. The most important declarations for a company with a VAT number in France are the CA3 periodic declaration, EMEBI, ERTVA, and DES. We'll discuss each of these to help you better understand when each is due.
Declaration CA3
– monthly or quarterly
EMEBI – statistical reporting of goods exchange on demand
The CA3 declaration is your most important tax obligation in France, even if you have not made any sales or purchases in a given month (in which case you submit a nil declaration).
Active VAT number = a VAT return must be submitted monthly or quarterly.
Failure to submit a declaration results in automatic penalties and interest (which we discuss in the following sections) and, in extreme cases, ends with a tax audit.
Key sections in the CA3 non-resident return:
- Lignes A1-A3: Here you report sales taxable in France.
- Line B2: Key for e-commerce and B2B – intra-Community acquisitions (ICA).
- Line A4: Here you report the import of goods (mandatory, cashless settlement of import VAT)
- Lignes 19-21: Deductions section (input VAT, from purchases - to be transferred or refunded).
As of 2022, traditional INTRASTAT in France will cease to exist. This also eliminates the mandatory filing of statistical declarations after exceeding certain thresholds, which had been automatic. Previously, DEB INTRASTAT declarations in France included both statistical and tax reporting – for tracking the movement of goods in international trade.
Instead, the DEB EMEBI (Enquête Mensuelle sur les Échanges de Biens Intra-EU) declaration was implemented. From now on, EMEBI statistical declarations are submitted at the request of the administration , regardless of whether you are carrying out a given type of operation – export or import. Tax data on goods trade within the EU is submitted in a separate ERTVA (mentioned below), and on services in a DES.
Key difference for non-resident:
- On request: You only complete EMEBI when requested to do so by the French statistical office, regardless of the INTRASTAT thresholds.
- Two components: EMEBI serves statistical purposes, while Etat récapitulatif serves exclusively VAT tax control.
☝️ Taxenlight advises:
The French tax and customs systems are interconnected. If you declare ITC on your CA3 declaration but fail to submit an EMEBI report (when required), the system may detect a discrepancy. This is the most common cause of cross-checks with taxpayers.
ERTVA – Etat récapitulatif TVA + DES – equivalent of the VAT-EU declaration
Declaring services and goods trade for tax purposes within the EU has been divided into two separate declarations:
- ERTVA – Etat récapitulatif TVA, which shows the movement of goods between member states.
- DES – Déclaration Européenne de Services, which lists services performed for intra-Community contractors.
Both declarations are submitted monthly and must be submitted by the 10th of the month following the accounting period. DES and ERTVA reporting is done through the customs portal: douane.gouv.fr or the tax portal: impots.gouv.fr.
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How to file a VAT return in France step by step?
VAT returns in France are filed exclusively electronically via your tax account on the Impots portal. In this section, we'll discuss in detail what to declare, how to register in the system, and how to complete the CA3 form in France.
What transactions should be reported on French VAT returns?
The CA3 form consists of two main blocks: taxable transactions and non-taxable transactions – and both blocks must be completed, even if you have not made any transactions in a given month.
Block A – Taxable transactions
This is the most important part of the French declaration. This is where you report the net value of specific transactions by type:
- Line A1 – Sales of goods and services: all your revenues taxable in France, including B2C distance sales, electricity and gas supplies
- Line A2 – Other taxable transactions: including disposal of fixed assets, supplies for own needs, purchases from entities not subject to VAT (where the purchaser must pay the tax), purchase of investment gold, CO₂ emission allowances
- Line A3 – Purchase of services from entities not established in France. Here you indicate the net amount of services purchased from a foreign supplier, which are taxed in France in accordance with articles 259-1° and 283-2 of the CGI (reverse charge on the purchaser's side).
- Line A4 – Import of goods: net amount of imported goods excluding petroleum products
- Line B2 – Intra-Community acquisitions: total net amount of goods purchased from EU taxpayers; VAT on these transactions is shown both on the payable side (line 17) and on the deductible side
- Line B4 – Services under Article 259A of the CGI: purchases of services not covered by the general rule (including real estate, cultural, sports services) from a foreign supplier for which you are responsible as the purchaser
☝️ Taxenlight advises:
Taxenlight advises: If you are a non-resident and supply goods or services to customers with a French VAT number, your customer is liable for the tax under the reverse charge procedure (art. 283-1 al. 2 CGI).
You report these transactions on line F7 (in the non-taxable transactions block).
Block B – Calculation of VAT payable
This is where you convert net amounts to output VAT and deduct input VAT:
| Line | What are you demonstrating? |
|---|---|
| 08, 09, 9B | Net basis and VAT at the following rates: 20%, 10%, 5.5% |
| T6 | Net basis and VAT at the rate of 2.1% |
| 16 | Total VAT due |
| 19 | VAT deducted from fixed assets (immobilisations) |
| 20 | VAT deducted from other goods and services |
| 21 | Supplementary deductions (omitted in previous returns, adjustments for refunds and rebates) |
| 23 | Total amount of VAT deducted |
| 28 | Net VAT payable (line 16 minus line 23 if the result is positive) |
| 25/26 | Excess VAT to be transferred or refunded (if negative) |
Tax-free transactions (lines E and F) – mandatory to complete:
- Line E1 – Export outside the EU (exempt from VAT, but entitled to deduct input VAT)
- Line E2 – Other non-taxable transactions: suspensive deliveries, transactions under Article 257 bis of the CGI, sales of telecommunications and electronic services by OSS/MOSS, services to foreign entities
- Line E3 – Distance selling taxed in another EU country (B2C above EUR 10,000 declared by OSS)
- Line F2 – Intra-Community deliveries (ICS) to VAT payers in the EU
- Line F7 – Transactions on which VAT is paid by your customer under the reverse charge procedure (Art. 283-1 al. 2 CGI)
How to register at impots.gouv.fr to submit CA3 declarations?
The registration process for a non-resident differs from that for a French company and is a step-by-step process. You can't simply open an account on impots.gouv.fr without first registering for tax purposes.
Step 1: SIEE registration – obtaining a VAT number
The first step is to apply for a VAT number with the appropriate authority – SIEE (Service des Impôts des Entreprises Étrangères). Only after obtaining a VAT number can you activate your Impots account.
Step 2: Activation of the professional space on impots.gouv.fr
Once you receive your VAT number, you can activate a professional account on the tax portal, which will allow you to:
- Submitting your CA3 declaration online
- VAT payment via SEPA B2B Direct Debit
- Applying for a VAT refund
How to file a CA3 declaration in France? Step-by-step instructions
Once you have logged into your Impots tax account:
Step 1 – Select a service
Go to the tab "TVA" in the section "Mes services", then "Déclarer". Select the appropriate billing period (month or quarter). Never combine several months in one declaration – each billing period requires a separate CA3.
Step 2 – Fill in the identification and header information
Complete: SIRET number or VAT intracommunautaire number, declaration period, company details, telephone number.
Step 3 – Complete Cadre A (transactions)
Enter amounts only in euros excluding VAT (net value). Round amounts to the nearest euro: below €0.50 – round down, above or equal to €0.50 – round up. Do not enter negative amounts on lines A and F – separate lines are used for corrections (B5, F8).
Step 4 – Complete Cadre B (VAT calculation)
For each rate (20%, 10%, 5.5%, 2.1%), provide both the net base and the corresponding VAT rate.
Step 5 – Zero Declaration (Néant)
If you have not had any transactions during a given period – you are still obliged to submit a declarationby checking the box "Néant" (nil declaration). Failure to declare does not equate to no transaction and may result in penalties.
Step 6 – Confirm and pay
After approving the declaration, you indicate the SEPA B2B bank account for tax collection and approve (Valider)VAT will be automatically collected by DGFiP no earlier than on the payment due date – i.e. the 19th day of the month following the settlement period.
VAT payment in France – how to do it?
Filing a CA3 VAT return in France is only half the job. The other half is paying the resulting tax on time. France leaves no room for discretion in choosing the method – the FR VAT payment method is strictly regulated, highly restricted , and applies to all taxpayers, both residents and non-residents.
VAT in France cannot be paid by regular transfer, unlike in most EU countries, such as Germany.
SEPA Direct Debit mandate – the only way to pay VAT in France
VAT in France can only be paid using the SEPA B2B Direct Debit standard. This is a direct debit between businesses.
How does the SEPA mechanism work in France?
The SEPA Direct Debit payment method involves the tax office (DGFiP) independently debiting the amount due from your bank account on the due date. This is subject to the taxpayer's consent by signing a SEPA B2B mandate with French-accredited banks.
The procedure involves three steps:
- Registering a bank account in your tax profile on impots.gouv.fr (Gérer mes comptes bancaires).
- Generate and print a SEPA B2B mandate – in the portal, via the "Editer le mandate" next to the added account. The mandate contains a unique RUM (Reférence Unique de Mandat) identifier, which is assigned to your company and this specific account.
- Send the signed mandate to your bank – this is a crucial step and is a prerequisite for the first payment. The bank must register the RUM in its system before DGFiP attempts to collect the funds. Simply sending the mandate to the bank does not constitute payment – you must also submit a CA3 declaration and click "Payer" in your account.
🚨Attention: If you pay your VAT by bank transfer, there's a high risk your payment will be rejected. This exposes you to penalty interest for failing to pay VAT by the statutory deadline
Accredited banks in the French SEPA procedure
Not every bank account in the world can be used for VAT payments in France. The tax administration is clear: are accepted, using BIC/IBAN format,
Check that your bank account meets SEPA requirements before starting your business and registering it in your tax portal profile. If the fine isn't registered by your bank before the first debit, the payment will be rejected – and you will incur penalties for missing the VAT payment deadline. Make sure your bank confirms your RUM registration well in advance.
When can I make a payment to the French office account by bank transfer?
As mentioned above, it's not possible to pay VAT by bank transfer in France. However, sometimes, through individual arrangements with the tax office (usually as a result of a tax audit), the office itself will order payment by bank transfer – with a specific title generated for the specific case.
In such a case, the transfer details are included in the correspondence sent by the tax office to the taxpayer.
What if a non-EU company does not have an account in the SEPA zone?
This is a practical problem for non-residents, but there are two solutions:
- Opening an account in a European digital bank supporting SEPA B2B (e.g. through a permanent fiscal representative who has a SEPA account)
- Using the services of a tax representative or fiscal agentwho has a SEPA account and makes payments on behalf of the company
It is important to note here that if a representative or attorney submits the VAT declaration on your behalf,he or she must make the VAT payment, as the payment is made directly through the Impots tax portal.
You should then pay the VAT into the representative's account in advance. The French tax representative pays the VAT on your behalf.
💡 How do I check if my bank supports SEPA B2B Direct Debit?
You can check this directly with your bank by asking about the "SDD B2B" (SEPA Direct Debit B2B) feature.
Tax penalties in France – what should you watch out for?
Failure to meet the deadlines for filing and paying VAT returns in France triggers an automatic system of penalties – cumulative, graduated, and stemming directly from the Code Général des Impôts (CGI). It's worth being aware of their severity, as some penalties are imposed without prior notice from the authorities.
We'll register you for VAT in France and then file the necessary declarations.
Write or call us for a free, no-obligation discussion about your tax obligations.
Penalties for submitting a VAT return after the deadline
Failure to submit a CA3 return on time is subject to penalties as defined in Article 1728 of the Code of Civil Procedure – regardless of whether VAT has been paid or not. The penalties are as follows:
| Situation | Penalty (% of VAT due) |
|---|---|
| Declaration submitted without a request from the office or within 30 days of receiving a request | 10% |
| Declaration not filed 30 days after the request | 40% |
| Hidden activity (activité occulte) – the office itself detects undeclared activity | 80% |
🚨Attention: If the CA3 declaration is submitted on time but VAT has not been paid (or it was only partially paid) - an additional fee is triggered 5% penalty from the unpaid amount.
Interest on late payment of VAT
in France
Pursuant to Article 1727 of the Code of Civil Procedure, default interest on VAT payments in France is calculated automatically from the first day of delay after the statutory deadline. It amounts to 0.20% for each month of delay until the VAT is actually paid.
However, it is possible to reduce the interest by 50% if you report the arrears yourself and settle them in full before the office detects the irregularity.
Penalties for errors in the EMEBI declaration
EMEBI is the successor to the former INTRASTAT DEB. It provides a monthly statistical report on intra-EU trade in goods, submitted to customs authorities upon request.
The penalties for failure to comply with statistical obligations are as follows:
- Failure to submit the EMEBI declaration on time – EUR 75–150 per month
- Recidivism (previous penalties for failure to comply with statistical obligations within the last 3 years) – up to EUR 2,250
- Errors in the EMEBI declaration or inaccuracies that were not corrected at the request of the office – treated as no response: EUR 75-150 per month
VAT refund in France – how to recover VAT on purchases?
If your company incurred expenses subject to French VAT—for example, accommodation, fuel, trade shows, or services—you are entitled to a tax refund. However, the method of refund depends on one key issue: whether your company is already registered for VAT in Franceor not.
These are two completely different procedures, with separate forms, deadlines and limits.
VAT refund for companies registered for VAT in France
If you have a French VAT number and submit regular CA3 declarations, the recovery of excess VAT is carried out as part of the declaration itself , accompanied by the appropriate form – you do not need to submit a separate application to the office.
Two options: transfer or refund to bank account
- Carry forward: the excess amount is automatically carried forward to the next CA3 return and reduces the future VAT payable. No action is required – simply complete the appropriate field on your VAT return.
- Application for VAT refund to account: in the declaration you mark line 26 and submit the form at the same time No. 3519The minimum amount that non-residents can apply for is €760.
VAT refund according to regulations should be made within 6 months from submitting the application. However, during the procedure, the office may initiate an inspection and request documents confirming the purchases made.
Our experience shows that yes, such audits do take place regularly, but usually when the first VAT refund application is submitted.
VAT refund for companies without a VAT number in France - VAT-REF procedure
If your company is not registered for VAT in France, but has incurred expenses subject to VAT there (e.g. trade fairs, business trips, purchase of goods in France), you can recover this tax through a separate procedure – the so-called VAT-REF.
In both cases, the application must be accompanied by:
– Scans of original invoices when the net amount on the invoice is at least EUR 1,000 (or EUR 250 in the case of fuel)
– Bank details in IBAN and BIC
The minimum amounts to be refunded cannot be lower than:
– 400 EUR – for a quarterly application
– 50 EUR – for an annual application
The procedure differs depending on whether the company is from within the EU or outside the EU.
- EU companies not registered for VAT in France (Council Directive 2008/9/EC): the application must be submitted no later than September 30 of the following year to the tax office in their country of residence. The tax office will then forward the application to the French tax authorities for processing and refund.
- Non-EU companies not registered for VAT in France (Council Directive 86/560/EEC): A non-EU company cannot file a VAT refund claim in France on its own; it must appoint an accredited tax representative. The accredited tax representative must submit the claim electronically by June 30 of the following year.
E-reporting and E-invoicing in 2026 – what will change for non-residents?
From September 2026, France will introduce mandatory e-reporting for foreign companies without a permanent establishment in France, i.e. the obligation to regularly submit transaction data to the tax administration via the accredited PDP platform.
An important distinction: e-invoicing does not apply to non-residents – the obligation to issue and receive invoices in a standardized digital format rests solely with companies based in France. E-reporting is a separate obligation and applies to you independently.
The implementation schedule depends on the size of the company:
- September 1, 2026 – large companies and ISE (medium-sized companies)
- September 1, 2027 – SMEs and micro-enterprises
⚠️ Additional deferral for all non-residents: e-reporting of reverse charge transactions and intra-EU acquisitions is deferred until September 1, 2027, regardless of company size.
We will describe details about e-reporting, e-invoicing and other tax changes in France for 2026 in the next article.
Summary – VAT Declarations France 2026
VAT returns in France in 2026 are directly related to ongoing changes in tax regulations. As a non-resident, you should adapt to these requirements. Key points to keep in mind:
- The deadline for submitting declarations in France and paying VAT is the 19th of the following month
- Payment of VAT in France is only possible via the SEPA Direct Debit procedure
- Failure to pay VAT on time or a late CA3 declaration will result in automatic penalties.
- Even if you did not make any transactions in a given period, you still have to submit a VAT return - in this case a zero (neant) one.'
- In 2026, e-reporting will become mandatory for large companies. From 2027, the requirement will apply to all companies, including medium-sized and small businesses. This distinction also applies to non-residents.
We encourage you to read the frequently asked questions about VAT returns in 2026 (FAQ) below. We're confident you'll find the answers you need there. If this article doesn't answer your questions, please contact us for a free consultation.
VAT Declarations France 2026 FAQ – Frequently Asked Questions
Who is required to submit VAT returns in France?
The obligation to file VAT returns in France applies to any company with an active French VAT number (TVA intracommunautaire). It doesn't matter whether the company is from Poland, another EU country, or outside the European Union – the mere fact of having a French VAT number imposes the obligation to regularly file CA3 returns, even if no transactions have occurred during a given period.
How to file a VAT return in France?
The VAT return in France must be submitted electronically via the Impots portal on form CA3 by the 19th day of the month following the accounting period.
When must VAT returns be filed in France?
The deadline for submitting VAT returns in France is the 19th day of the month following the accounting period.
How often are VAT returns filed in France?
Non-residents in France are generally subject to the Régime Réel Normal, which requires monthly filing of a CA3 VAT return. Switching to quarterly filing is only possible if two conditions are met: at least one year has passed since registration and the annual VAT amount due does not exceed €4,000. Switching to quarterly filing requires submitting an application to the tax office.
Do non-residents in France have to issue and receive e-invoices?
No. According to the regulations, only companies based in France are required to issue and receive e-invoices.
How to pay VAT in France as a foreign company?
VAT in France can only be paid via SEPA B2B Direct Debit – a business-to-business direct debit. Bank transfers, cards, and cash are not permitted methods of VAT payment. This means that the tax office (DGFiP) independently deducts the amount due from your bank account after approving your CA3 declaration. This requires that you first sign a SEPA B2B mandate and register it with your bank.
Do you need a bank account in the SEPA zone to pay VAT in France?
Yes. Only SEPA bank accounts, using BIC/IBAN format, are accepted for VAT payments in France. The SEPA area covers 36 countries, including all EU countries and the UK, Norway, and Switzerland. Companies outside of SEPA (e.g., the US, China, Japan) must use a fiscal agent with a SEPA account or open an account with a European digital bank.
Do I need to file a VAT return in France if there have been no transactions?
Yes. Having a valid VAT number in France obliges you to submit a CA3 declaration for each tax period, even if you haven't made any transactions. In such cases, you must submit a nil return (néant).
Failure to submit a declaration is treated as a breach of tax liability and results in automatic penalties.
What are the penalties for late VAT declaration in France?
Failure to submit a VAT return in France on time is punishable by a penalty of 10% of the VAT due if the return is filed without a request from the tax office or within 30 days of the request (Article 1728 of the Code of Civil Procedure). If the return is not filed within 30 days of the request, the penalty increases to 40%is also charged 0.20% per month (Article 1727 of the Code of Civil Procedure).
What are the INTRASTAT thresholds in France?
Intrastat thresholds in France and mandatory declarations have been abolished since 2022. Statistical declarations are now submitted in the EMEBI declaration and only upon request (by drawing lots, regardless of turnover).
Is there an EU VAT declaration in France?
In France, intra-EU transactions are reported in two declarations:
- ERTVA – a report showing the trade in goods within the EU
- DES – a report showing services provided to contractors from the EU.
Both declarations must be submitted by the 10th day of the month following the settlement month.
What is e-reporting and when does it apply to non-residents?
E-reporting requires the regular submission of transaction and payment data to the French tax administration via an accredited PDP platform. Non-residents are not subject to the e-invoicing obligation. The e-reporting obligation is being phased in: large companies and medium-sized enterprises (ISEs) from September 1, 2026, and SMEs and microenterprises from September 1, 2027.For all non-residents, e-reporting of reverse charge transactions and intra-EU acquisitions is deferred until September 1, 2027.
How to recover VAT paid in France without registering for VAT FR?
Companies not registered for VAT in France can recover VAT through the VAT-REF. EU companies submit their application through their home country's tax office by September 30 of the following year. Non-EU companies submit their application electronically through an accredited fiscal representative by June 30 of the following year. The minimum application amount is €400 (quarterly) or €50 (annual).
Does a non-EU company need a fiscal representative in France?
companies non-EU must appoint a permanent, accredited fiscal representative (représentant fiscal accrédité) when registering for VAT in France. This is a legal requirement – VAT registration is not possible without one. The exceptions are companies from countries with which France has signed a convention on mutual administrative assistance (e.g., the United Kingdom, Norway, and South Korea).
She has been involved in VAT compliance and other foreign taxes for eight years. Working directly with clients daily, she understands foreign tax procedures inside and out. She stays abreast of changes in tax regulations and quickly translates them into specific, useful, and understandable blog content. She is also responsible for marketing, and combining this role with her tax experience allows her to create content that truly supports entrepreneurs in their development in foreign markets.