VAT registration in France 2026

French VAT rates are 20% (standard), and 10%, 5.5%, and 2.1% (reduced). Once sellers have obtained a French VAT number from SIEE, they must use this number on their sales invoices. These invoices must also include their French tax numbers (SIRET / SIREN / VAT), which we discuss in detail in this article.

If you're planning to register for VAT in France, you should be aware that significant tax changes are coming in 2026. These primarily concern e-invoicing and e-reporting. Let us reassure you right now – at this time, the obligation to issue and receive French e-invoices applies only to residents – that is, companies based in France.

– When is VAT registration required in France?
– Tax numbers in France – how do they differ and what are they used for?
– What are the steps to register for VAT in France?
– What documents are required to register a VAT number in France?

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Adrian Andrzejewski Taxenlight

In what cases is VAT registration in France necessary?

The decision about whether VAT registration in France is mandatory for you depends on your company's business model. The location of your goods at the time of sale or where the service is performed is also a factor.  

You must be aware that incorrect classification of transactions, and consequently – unsettled taxes in France – may result not only in tax arrears, but also in tax audits and penalties from the tax office.

Mandatory VAT registration France – key situations

Below you will find a list of taxable operations that require obtaining a FR VAT number from the first transaction.

1. Storage of goods in France This is the most common reason for e-commerce registration. Using Amazon FBA or other fulfillment centers requires a French VAT number. The reason? Sales from this warehouse, whether B2B or B2C, are local transactions with a taxable base in France. In this situation, VAT-OSS registration is not sufficient for proper VAT settlement in France.

2. Exceeding the distance selling thresholds automatically triggers the obligation to start selling at French VAT rates. The limit is €10,000 and applies to all sales within the EU, not just in France. If not you have registered for the OSS procedure, you must complete a local VAT FR registration.

3. Importing goods into France from outside the EU (TVAI). From January 1, 2022 (autoliquidation TVA à l'importation) is an automatic mechanism in France; to use it for customs clearance, you must have a valid French VAT number. There are, of course, simplifications (e.g., procedure 42 00), but from 2026 it is only available to EU companies.

4. Provision of selected services to which reverse charge does not apply. These are, for example, construction works (general investor -> contractor -> subcontractors).

5. Sale and purchase of goods in France. These are local transactions and must be reported on periodic VAT returns. The same applies to purchases for which you wish to reclaim VAT on a regular basis.

6. Intra-Community transactions (ICS and ICS). If you plan to make EU transactions (from/to France and/or other EU countries) you must be registered for VAT in the French Republic.

7. Non-transactional movements of goods. Transferring your own goods between a warehouse in your home country and a warehouse in France requires a French VAT number. The transaction must be reported on both sides as an intra-Community supply (ICS) or intra-Community supply (ICS).

8. Having a fixed place of business (fixed establishment) It is mandatory to have a VAT number. A permanent establishment is mandatory if you have employees, technical resources, or infrastructure in France that enable you to provide services or goods.

Want to know more about VAT in France in 2026? Check out our comprehensive guide!

VAT number in France and One Stop Shop – when is OSS enough and when do you need to register for VAT?

Since 2021, distance selling has been significantly simplified. Sellers no longer need to register in each country separately if they want to sell abroad. They can now settle sales quarterly in their home country and pay the VAT due. However, VAT OSS is not always sufficient, especially when dealing with internal trade in goods within France.

Key information:

  1. €10,000 Threshold: Remember that this limit applies to sales throughout the European Union, not just to France. Once you exceed this limit, you have the option of registering your OSS in your country of residence or registering for VAT locally with the French SIEE, depending on your needs and plans.
  2. OSS limitations: The OSS procedure only covers intra-Community distance sales to consumers (B2C). It does not include:
    • B2B transactions (sales to businesses).
    • Transfers of goods between warehouses (e.g. from Poland to a warehouse in France).
    • Deliveries of goods that were already in France at the time of sale.

Are you planning? store goods in France = you must have
French tax number.

What does VAT registration look like
in France at SIEE Noisy-le-Grand?

A VAT number in France is issued by a dedicated unit of the French tax office, the SIEE (Service des Impôts des Entreprises Étrangères). This unit serves exclusively foreign companies wishing to register for French VAT. 

The SIEE is part of the Direction des Impôts des Non-Résidents (DINR), the general tax office for foreign residents and tax services. The SIEE in France manages all stages of your compliance process—from issuing a number, through receiving declarations, to any audits.

VAT Registration in France – Document List. TABLE

Below you'll find a list of documents required to complete the SIEE registration form. A certified translation is only required for companies outside the EU. EU companies can submit documents with a standard translation.

Document typeDocument nameExplanation
Identity confirmationCopy of ID card or passportA document belonging to persons authorized to represent the company
Partnership agreementThis document is only required for companies and must be translated into French
Extract from the commercial registerKRS extract for companies, CEIDG for sole proprietorships. Documents must be current and translated into French (no older than 3-6 months).

Non-EU companies must provide a document with an apostille/legalization.
VAT certificate issued in the country of residenceThe document is issued by the tax office in your country of residence; the document must be translated into French
Business plan, description of services provided or goods delivered, description of the flow of goodsExplanation of planned transactions in France (in French)
Foreign currency bank account details (or RIB statement for accounts opened in France)A current bank document confirming the bank details of the foreign currency account (not older than 3-6 months)
For example, Amazon FBA Agreement, Copy of signed contracts or official orders from customers, Warehouse space lease agreement, Proof of advance payment and pro forma invoices  Evidence of planned activity taxable in France
Registration applicationEE0 Registration FormA document based on an official template, signed by a person authorized to represent the company
Power of attorneyA mandateOnly if you are registering for VAT through a tax representative or attorney. The power of attorney must be in French and signed by the person authorized to represent the company.

Assigning a VAT number in France – step by step

1. Step 1: Transaction Analysis and tax obligations

The starting point should be a thorough analysis of whether your transactions are subject to French VAT obligations. The basis for answering this question is the French Tax Code.

2. Step 2: Completing documents registration.

Complete the EE0 registration application. Prepare and translate the required registration documents (listed in the table above). Only once you have them ready can you proceed with electronic registration.

Optionally, if you wish to immediately use the TVA importation, please tick boxes 8 and 12 of the registration form.

3. Step 3: Register with Guichet des Formalités des Entreprises

Log in to the portal via FranceConnect (if you have an account) or create a new account directly on the portal by providing your email address.

4.Step 3: Filling registration form

The portal is fully automated and adapts questions to your answers:

Page 1 -Identification:

  • Select: foreign company without permanent establishment in France → the portal will automatically redirect the case to DGFiP (SIEE) instead of the standard Guichet
  • Name your folder/dossier - this is an internal label for tracking the case

Page 2 - Company details:

  • Enter your company identification details
  • Select the type of legal representative: natural person or legal person
  • Provide the address of the foreign company's registered office + internet domain

Page 3 - Employees:

  • Indicate whether you employ workers not covered by the French social security system - this is a blocking field, please fill it in carefully

Page 4 - Powers of Attorney:

  • Click on "Ajouter un pouvoir" and add the details of the fiscal representative or agent (mandataire fiscal, représentant fiscal or legal representative)
  • For companies outside the EU (not listed) - here you must enter the details of the fiscal representative (représentant fiscal) pursuant to Article 289 A of the CGI

Page 5 - Activities:

  • Click "Ajouter une activité" and use the built-in search engine to categorize the activity (APE/NAF codes)
  • In the "description détaillée" , enter a description of your business in France

Page 6 - Tax Options:

  • Select the tax options that suit your situation (normal tax regime, import autoliquidation, etc.) - these fields are required
VAT registration in France, how to register for VAT number in France

5. Step 4: Adding attachments registration documents

  • The portal will indicate which documents you need to attach depending on your previous answers
  • For foreign companies, it is mandatory to have: statutes originaux + attestation d'assujettissement à la TVA du pays d'origine (or extract from the commercial register)
  • Add the company email address and the email address of the authorized representative - a welcome email with registration confirmation will be sent to these addresses

6. Step 5: form verification, signature, sending

  • Check the récapitulatif (summary of all data) – you can go back and edit at any stage if you need to correct/add something
  • Download PDF summary
  • Sign the declaration electronically and check the box confirming the accuracy of the data
  • Click "Finaliser" – the documents are automatically sent to SIEE.

7. Step 5: waiting for SIREN, SIRET and VAT numbers to be assigned

  1. The SIEE tax office verifies the application - they check the nature of the business, capital ties and authenticity of documents
  2. SIEE may ask for additional documents - react immediately, because failure to respond will prolong the procedure
  3. After approval by DGFiP, GFE forwards the case to INSEE, which assigns a SIREN/SIRET number
  4. Welcome email - SIEE sends a welcome email to the email address provided, including your VAT number and information about the CA3 declaration form.

Tax numbers in France: SIREN, SIRET and TVA number – what are they for and how do they differ?

There are three tax identification numbers in France, which are often confused. Therefore, we're explaining their meaning and function in detail. Below, you'll also find a table to help you visualize the role of identification numbers in France.

Number SIREN in France – do you need it as a non-resident?

The French SIREN number consists of 9 digits and is the absolute basis for tax identification. VAT registration for non-residents also begins with the issuance of the SIREN.

The SIREN number is the equivalent of the Polish REGON number. It is assigned by the French statistical institute INSEE after submitting an application to SIEE. The two institutions cooperate.

This number remains unchanged, even if you change the nature of your business. It identifies your company as a legal entity, regardless of the number of branches/agencies, etc.

Number VAT in France – format, verification, application

The French VAT number consists of 11 characters. It begins with the prefix FR + 2 check characters (numbers or letters) + 9 digits of the SIREN number. The check code is calculated based on the SIREN number (modulo 97 algorithm).

A VAT number is required for intra-Community transactions (ICS and ITC) and for verification in the VIES system. You must use it when importing goods to benefit from the mandatory TVAI (import VAT deferral) mechanism.

You must include your VAT number on sales invoices, shipping documents, and EMEBI statistical declarations. This number must be visible in the invoice header next to your SIREN numberso that your counterparty can accurately verify your VAT number.

Number SIRET in France – what is it and what is it for?

The SIRET number in France consists of the 9 digits of the SIREN number and the 5 digits of the NIC (Numéro Interne de Classement), specifying the location of the company or branch.

This number is equivalent to the Polish Tax Identification Number (NIP) and is used in local transactions and in communications with the tax office. From 2026, it will also be key in e-reporting.

A SIRET number is also issued to non-residents in France , even if they don't have branches in France. In this case, the SIRET number links your company in France to the appropriate branch of the SIEE tax office.

Remember that the SIRET number is also fundamental to customs processes. The French DELTA and the TVAI (VAT deferral on imports) require the full 14-digit SIRET code. If your customs agent uses only the SIREN number, the system will reject your declaration, treating your company as fiscally inactive.

French VAT number FR VAT number FR TVA FR What does the FR NIP look like?

Comparison table: Tax numbers in France 2026

SIRENSIRETVAT number (TVA)
DescriptionLegal Unit Identifier (Unité Légale)Operation Site Identifier (Établissement)EU VAT identification number
Who is broadcasting?INSEE in cooperation with SIEEINSEE in cooperation with SIEESIEE Tax Office
Do I need to apply separately?No, assigned automatically upon registrationNo, assigned automatically upon registrationNo - it is assigned after obtaining SIREN and SIRET numbers
Technical applicationStatistical registers, basis for the VAT numberLogin to the tax portal, DELTA customs system, e-reportingVIES system, B2B invoices, TVAI import mechanism
ReceptionNational (France)Local (assigned to SIEE)EU (entire European Union)
Format / Structure9 digits14 digits (SIREN + 5 digits NIC)FR + 2 digits (key) + SIREN no

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How long does it take to get a VAT number in France?

The wait time for a VAT number in France is one of the longest in the European Union. You need to prepare for a process that takes significantly longer than in Belgium or Germany. All non-resident applications are submitted to a single office – the SIEE in Noisy-le-Grand – which creates a significant administrative bottleneck.

Official guidelines from the office suggest the process should be completed within a few weeks. Unfortunately, our experience differs from this information – the average application processing time is between 2 and 4 months. Delays are due to rigorous document verification and the need to exchange data between SIEE and the statistical institute INSEE.

Is it possible to obtain a retroactive VAT number in France?

Under Article 286 of the French Tax Code (CGI), you are required to register your business within 15 days of commencing operations. The SIEE allows retroactive VAT registration in France, but this carries a significant risk of penalties and interest.

Retroactive registration in France requires you to submit outstanding CA3 returns for all past periods. You must be prepared to automatically accrue late payment interest. Additionally, the tax office may impose a penalty of 5% or more of the tax due for late submission.

The biggest problem with retroactive dating is deducting input VAT. French contractors rarely correct invoices issued before your registration. This can result in you having to pay VAT due to SIEE while being unable to deduct the tax on your purchases.

What to do with transactions while waiting for a VAT number?

This is the most common issue our clients report. By law, you cannot issue invoices with French VATunless you have a valid FR number. However, your tax liability arises from the first sale or entry of goods into the warehouse.

For B2C (e-commerce) sales, the safest solution is to use the OSS procedure, provided your logistics processes allow it. However, if the goods are already in the French warehouse, the sale cannot be settled via OSS—unless the shipment will be exclusively to other EU countries. In such a situation, you must withhold invoicing until a number is assigned, which, however, creates operational risk.

French VAT Registration – Case Studies⭐

  • Amazon FBA Seller (Polish LLC)

GHGH began the process of registering for VAT in the Russian Federation. Even before a VAT number was issued, it shipped the goods to a warehouse near Lyon. The VAT number was assigned only two months later, resulting in penalties and interest, in addition to the usual formalities.

GHGH was also unable to recover VAT on logistics services in France for the period in which it did not have a French VAT number. Their contractor refused to correct the invoices. Furthermore, in Poland, the company had to amend its VAT return and submit a tax refund application.

  • Case 2: Importer from China (Non-EU Company)

AAYY attempted to clear the goods at the port of Le Havre. The customs agency refused clearance through the TVAI system due to the lack of an active SIRET in the DELTA system. As a result, the goods were stuck in the port for 10 weeks, and storage costs exceeded the product's margin.

Do you need a VAT number in France?

VAT settlement France: Do I need a tax representative for this?

Businesses from the European Union have the right to self- filing in France , provided they have the necessary qualifications. France is known for its resistance to communicating in languages ​​other than French, which should be taken into account when considering self-filing or using an experienced representative. Companies from outside the EU no longer have this option; they must appoint a tax representative (with some exceptions).

Tax representative and tax representative in France – differences between mandataire fiscale and representant fiscale

In France, the roles of the proxy and representative are divided according to the responsibility for specific tax liabilities:

Mandataire fiscale is a tax agent for companies based in the European Union. Their role is to handle all formalities related to VAT registration and transaction settlement.

Prepares and submits VAT returns (CA3). They should be familiar with local regulations and speak French, as they communicate with the French tax office on your behalf. Important: They are not financially responsible for your tax liabilities.

Représentant fiscal or tax representative – this is a mandatory institution for most non-EU companies that want to run a legal business in France.

A fiscal representative has the same responsibilities as a representative (above), but their role is significantly more formalized, risky, and costly for the taxpayer. A fiscal representative in France is jointly and severally liable for all VAT liabilities of their client. SIEE requires bank guarantees or large deposits from the representative.

🚨Attention: France has concluded mutual assistance agreements with selected countries for tax recovery. If your company is based in such a country, you can appoint a regular representative (mandataire).

Countries exempt from the obligation to appoint a fiscal representative include:

  • Europe: UK (key post-Brexit), Norway, Iceland, Ukraine, Armenia, Azerbaijan, Bosnia and Herzegovina, Georgia, Moldova, North Macedonia, Turkey
  • North and South America: Mexico, Ecuador, Aruba, Curaçao, Dominica, Grenada, Saint-Martin, Sint Maarten, Antigua Barbuda, Jamaica
  • Asia and the Middle East: Japan, South Korea, India, Kuwait, Pakistan
  • Africa: South Africa, Ghana, Kenya, Mauritius, Tunisia, Cape Verde
  • Oceania: Australia, New Zealand, Vanuatu, Cook Islands, French Polynesia, Nauru, Niue
  • Other territories: Greenland, Faroe Islands, Saint Barthélemy.

Import Agent 2026 – import agent after the liquidation of the Simplified Import Procedure for non-EU companies

As of January 1, 2026, France is abolishing the Limited Fiscal Representation (LFR) mechanism for procedure 42 00 for non-EU companies. Previously, they could benefit from simplified imports of goods reshipped to other EU countries. Now, the LFR has been replaced by a new institution – the Import Agent, or simply the import representative. Their role is defined in Article 289 A bis of the CGI.

An import agent in France allows non-EU companies to import goods under the 42 00 procedure without the need for VAT registration. They must be specially accredited by the French customs authorities. They are responsible for the proper execution, documentation, and settlement of such transactions. If, for example, export documents from France are missing, the import agent must calculate and pay the import VAT.

Obligations after granting VAT FR: tax settlement, declarations, EMEBI…

Obtaining a VAT number in France means acquiring rights (almost the same as local companies) but also obligations. France is implementing a number of tax changes in 2026, and we'll discuss the most important ones in this section.

The most important obligation after obtaining a French VAT number is to apply French VAT rates on sales invoices and to submit VAT returns.

VAT returns in France
Learn more about from our dedicated guide!

Depending on your business model, you may also have obligations related to recycling fees and e-reporting.

E-invoicing and E-reporting PPF – obligations for non-residents

In 2026, France is implementing a universal B2B e-invoicing system. As a foreign company with no registered office in France, you are not required to issue structured invoices. You can still send your clients invoices in PDF format – and you should receive them from your contractors in the same format.

A key responsibility for you is e-reporting. You must electronically report data on B2C sales and international transactions. Payment data for services provided is also subject to reporting.

You submit this data to the PPF portal within strictly defined deadlines. Failure to submit e-reporting on time will result in financial penalties for each transaction.

UIN number and REP eco-taxes – registration obligation in addition to VAT

If your business sells goods to individuals, a VAT number alone may not be enough. France imposes environmental obligations (REP) on e-commerce sellers. This applies to items such as packaging, electronics, and furniture. You must register with the SYDERPto obtain a unique identification number UIN).

A UIN confirms that your company pays recycling contributions for products introduced to the French market. Failure to do so may result in your account being blocked on marketplace platforms.

These platforms are legally obligated to verify your REP status. This process is separate from VAT registration with SIEE, but equally important for legal sales.

Recodification from CGI to CIBS – new structure of tax regulations

On September 1, 2026, a "big move" will take place. Most VAT regulations will be transferred from the Code Général des Impôts (CGI) to a new code, the Code des Impositions sur les Biens et Services (CIBS). This change is technical in nature, but it will require you to update your documentation.

All legal bases on your invoices (e.g., VAT exemptions) must be updated. The existing item numbers your accountants are accustomed to will no longer apply

The SIEE Office will require that the new CIBS numbering be referenced in correspondence and appeals. Failure to do so may constitute a procedural error during the review process.

Obligations of EMEBI / état récapitulatif TVA after registration

Once you have a VAT number, you must regularly submit a VAT return. This is a summary of your intra-Community sales to customers in other EU countries. You submit this document electronically to the French customs office. It must be fully consistent with the values ​​reported in your main CA3 declaration.

You may also receive a request to participate in the EMEBI. This is the successor to the INTRASTAT system in France. From 2026, you will only complete the EMEBI if specifically requested by the customs administration.

The office selects a group of companies for reporting based on an analysis of their cross-border turnover. Ignoring the EMEBI request results in penalties for each missing line in the report.

Summary – VAT Registration in France 2026

The VAT registration process in SIEE requires maximum documentation precision. Therefore, to avoid delays, ensure that the submitted documents comply with the requirements and leave no questions or doubts for the tax office.

In our experience, the three most common reasons for delays in the process of obtaining a French:

1. Documents were submitted by the company or previous representative without the required translations.
2. A short and overly terse description of the planned activity in France was provided – the tax office returned with a set of questions that delayed the issuance of the French VAT number.
3. There was no evidence of the planned activity in France in the form of contracts, pro forma invoices, or, for example, confirmation of registration on the French Amazon FBA.


These errors could have been avoided and the time to obtain the French VAT registration could have been significantly shortened. These examples demonstrate the importance of complying with legal requirements in a given country and the principle that "ignorance of the law is harmful."

If you have any doubts about whether your company must register for VAT in France , or want to complete the entire process without the risk of errors, delays, or penalties, contact us. We will analyze your situation free of charge and determine your tax obligations in France.  


VAT Registration France 2026 FAQ – Frequently Asked Questions

What does a VAT number look like in France (format)?

The format of the French VAT number is: FR + 2 key digits + 9 SIREN digits, e.g. FR 12 345678901

How to register your company for VAT in France?

You must complete an electronic application on the government portal Guichet des Formalités des Entreprises and attach the required registration documents, translated into French.

What is the French VAT number?

The French equivalent of the Tax Identification Number is the SIRET number, which consists of the SIREN number + 5 digits of the so-called NIC Code.

How much is VAT in France?

VAT rates in France in 2026 are: 20% – standard rate and 10%, 5.5% and 2.1% – reduced rates.

What is the SIRET number in France?

The French SIRET number is the equivalent of the Polish NIP (Taxpayer Identification Number) – a basic tax number. It identifies the precise location of a company or its branch or subsidiary in France. Non-residents – although they cannot have branches – are also assigned a SIRET number in France to technically assign the company to a given SIEE section.

What is the distance selling threshold in France?

There is no distance selling threshold in France. As of 2021, there is a combined EU distance selling threshold of €10,000. Once this threshold is exceeded, you must either register for VAT in France or use the VAT OSS.

What is a VAT number in France (numéro de TVA intracommunautaire)?

The French VAT number is an EU tax identifier required for the sale of goods and services taxed in France, imports, intra-Community acquisitions and distance sales from a warehouse in France.

What is the difference between a VAT number and SIREN and SIRET in France?

SIREN is a 9-digit company identification number (equivalent to the Polish REGON); , SIRET is SIREN + 5 digits of a specific entity (equivalent to the Polish NIP) is used for billing purposes, and the FR VAT number is the "FR" code + key + SIREN used for VAT and EU transactions.

Do I need a local VAT number in France to use VAT OSS?

OSS allows you to avoid registration for typical B2C distance sales, but does not exempt you from registration if, for example, you store goods in France, import goods or make local B2B/B2C deliveries from a French warehouse.

How can a foreign company obtain a VAT number in France?

The company submits an application electronically to the specialised SIEE Noisy-le-Grand office, attaching its articles of association, an extract from the register, confirmation of VAT registration in the country of establishment and evidence of planned activities in France.

Does a non-EU company have to appoint a fiscal representative in France?

Yes, non-EU companies must generally appoint an accredited fiscal representative who is jointly and severally liable for VAT declarations and payments; an exception applies to selected countries with mutual tax assistance agreements.

How to check if the FR VAT number is valid?

You can verify the FR VAT number in VIES , which shows whether a company is actively registered for VAT in its country.

What happens if I start selling in France without a FR VAT number?

If you were required to register, the office may request outstanding declarations, charge VAT retroactively, add interest and penalties for failure to register and declare on time.

Which authority in France issues a VAT number to non-residents?

In France, non-residents receive VAT numbers from the SIEEService des Impôts des Entreprises Étrangères in Noisy Le Grand (near Paris). This unit is part of the Direction des Impôts des Non-Résidents (DINR), the general tax office for foreign residents and tax services.

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