VAT registration in France 2026
VAT registration in France is mandatory for companies that intend to conduct taxable transactions in the country. This applies to, among other things, local sales, warehousing of goods, importing into France, and situations where OSS is not sufficient.
In this guide, we explain when you need a VAT number FR, the difference between SIREN, SIRET and TVA, the procedure at SIEE Noisy-le-Grand and what documents you should prepare before submitting your application.
In what cases is VAT registration in France necessary?
VAT registration in France is required when a foreign company conducts taxable transactions in France. This most commonly applies to local sales, warehousing, imports, and situations where the OSS procedure does not cover the entire sales model.
Mandatory VAT registration France - most common cases
- 01
Local sales of goods or services in France. If the place of taxation is France, a local FR VAT number may be required from the first transaction.
- 02
Warehousing in France. This includes Amazon FBA, 3PL warehouses, and in-house storage.
- 03
Importing goods into France. A French VAT number is required for the correct settlement of import VAT and subsequent sale.
- 04
Transferring goods to a French warehouse. Transferring goods from Poland or another EU country may result in the obligation to declare an ITC in France.
- 05
B2C distance selling without OSS. Once you exceed the EU threshold of €10,000, you can use OSS, but if you don't, you may need to register locally.
- 06
Transactions outside the scope of OSS. OSS does not cover B2B sales, imports, warehousing, or local deliveries of goods already located in France.
- 07
Sales from a French warehouse. If the goods are located in France at the time of sale, the OSS procedure alone is usually not sufficient.
- 08
Deferred VAT import. To use the VAT import settlement mechanism in your declaration, you need an active FR VAT number.
- 09
Services requiring local billing. Some services may require French VAT identification if reverse charge cannot be applied.
- 10
Non-EU businesses. When importing or selling in France, additional requirements for a fiscal representative may apply.
- 11
E-commerce sales development. If you're combining OSS, warehousing, importing, and local sales, it's worth analyzing the entire model before launching.
Not sure how to settle VAT in France?
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Adrian Andrzejewski CEO Taxenlight
Tax numbers in France: SIREN, SIRET and TVA number - what are they for and how do they differ?
Upon registration in France, a foreign company may receive several identification numbers. Each serves a different purpose: statistical, administrative, or directly related to taxation.
SIREN number
- 9-digit identification number of the legal entity.
- Awarded by INSEE in collaboration with SIEE.
- It is the basis for the FR VAT number.
SIRET number
- 14-digit number: SIREN + 5 digits NIC code.
- Helps assign the company to the correct service location.
- It may be needed when logging in to the tax and customs portal.
The VAT number FR, or TVA intracommunautaire number, is used directly for VAT settlements, B2B invoicing, EU transactions, VIES, and import mechanisms. It has the format: FR + 2 key digits + 9 SIREN digits.
Comparison table: tax numbers in France 2026
| Number | Who is broadcasting? | Do I need to apply separately? | Application | Format |
|---|---|---|---|---|
| SIREN | INSEE in cooperation with SIEE | No, assigned automatically upon registration | Statistical registers, basis for the VAT number | 9 digits |
| SIRET | INSEE in cooperation with SIEE | No, assigned automatically upon registration | Tax portal, DELTA customs system, e-reporting | 14 digits: SIREN + 5 digits NIC |
| FR VAT number | SIEE Tax Office | No, transmitted after SIREN and SIRET numbers | VIES, B2B invoices, EU transactions, VAT settlements | FR + 2 key digits + SIREN |
How long does it take to get a VAT number in France?
The time it takes to obtain a French VAT number depends on the completeness of your documents, your business type, and any questions from the SIEE. It's worth registering early, especially if you plan to import, store, or sell from a French warehouse.
Is it possible to obtain a retroactive VAT number in France?
Yes, VAT registration in France can cover transactions completed before the number was issued, if the company should have had one at the time of the transaction. This requires logical justification, appropriate documentation, and settlement of outstanding periods.
While waiting for the number, it is worth collecting data for future declarations on an ongoing basis, so that once it is assigned, you can efficiently organize your settlements.
How does VAT registration work in France at SIEE Noisy-le-Grand?
VAT registration in France is done electronically, but the case of a foreign company is sent to the specialized office SIEE Noisy-le-Grand, which serves non-residents.
Assigning a VAT number in France - step by step
- 01
Creation of a dossier on the Guichet portal and indication of a foreign company without a permanent establishment in France.
- 02
Entering company details, registered office address, internet domain and representative details.
- 03
Adding a proxy or representativeif the registration is carried out by a mandataire fiscal or représentant fiscal.
- 04
Description of business in France, selection of APE/NAF codes and appropriate tax options.
- 05
Attaching the documents required by the portal and the SIEE office.
- 06
Sign and finalize the application. Once approved, INSEE issues a SIREN/SIRET, and SIEE sends the FR VAT number.
VAT registration in France - list of documents
| Document type | Document name | Explanation |
|---|---|---|
| Identity confirmation | Copy of ID card or passport | Document of a person authorized to represent the company. |
| Company documents | Company agreement, statute | Required for companies; should be translated into French. |
| Extract from the register | KRS or CEIDG | The document must be current, typically no older than 3-6 months. Companies outside the EU may require an apostille or legalization. |
| VAT certificate | Confirmation of VAT registration in the country of residence | Document issued by the tax office in the country of residence, translated into French. |
| Description of activity | Business plan, description of services, flow of goods | Explanation of planned transactions in France, preferably prepared in French. |
| Bank account | Currency or RIB account details | A current bank document confirming the account details. |
| Proof of business activity | Contracts, orders, Amazon FBA, warehouse | Evidence of planned taxable activity in France. |
| Application and power of attorney | Form EE0, un mandataire | A power of attorney is required when registration is performed by an attorney or tax representative. |
VAT settlement France: do you need a tax representative?
Whether you need a tax representative or an attorney depends mainly on where the company is based and what transaction model it plans to conduct in France.
Tax representative
- An EU company is usually not required to appoint a fiscal representative.
- It can operate through the mandataire fiscal, which handles registration and declarations.
- The representative assists in correspondence with SIEE.
Fiscal representative
- A company outside the EU may be required to appoint a fiscal representative.
- The representative is responsible for the correctness of VAT settlements.
- In 2026, import models are of particular importance.
Taxenlight advises: Don't choose a representative just "just in case." First, determine the company's country of residence, the type of transaction, the planned import, storage, and scope of responsibility.
Obligations after granting VAT FR: tax settlement, declarations, EMEBI...
A French VAT number doesn't end the process. Once registered, a company must regularly settle taxes, maintain proper tax returns, and verify that its sales model doesn't trigger additional obligations in France.
Submitting VAT CA3 declarations and ongoing settlement of sales, imports and purchases.
VAT payment via SEPA B2B, i.e. télé-règlement, instead of a regular transfer.
Application of French VAT rates on invoices: 20%, 10%, 5.5% or 2.1% depending on the goods or services.
EMEBI and état récapitulatif obligationsif the company carries out goods transactions from or to France.
Additional e-commerce obligations, including REP, UIN, e-reporting and changes to French regulations.
VAT registration in France 2026 - what is worth remembering?
The most important thing is not just to submit the application, but to correctly determine whether your sales, import or storage model actually requires a local FR VAT number.
The FR VAT number is needed when France becomes the place of actual VAT settlement.
This applies primarily to companies that plan to store goods in France, import, sell locally, transfer goods or transactions that cannot be settled solely through OSS or reverse charge.
OSS is not always enough
The OSS procedure helps with B2C sales, but does not replace local registration for imports, warehousing and sales from goods located in France.
Documents decide the time
Delays are most often due to incomplete documents, inconsistent data, or additional SIEE questions.
A VAT number is the beginning of your obligations
After registration, you need to keep an eye on the CA3 declaration, SEPA B2B payments, import VAT settlements and possible EMEBI and REP obligations.
First, the transaction map
Before submitting the application, it is worth writing down the flow of goods, the type of buyers, the place of storage and the method of subsequent VAT reporting.
Do you already have a FR VAT number or are you planning to register?
Find out what VAT declarations look like in France and what deadlines you need to meet after obtaining the number.
VAT Registration France 2026 FAQ - Frequently Asked Questions
The format of a French VAT number is FR + 2 key digits + 9 SIREN digits, e.g. FR 12 345678901.
The company submits an electronic application, attaching registration documents and proof of planned operations in France. The foreign company's case is submitted to SIEE Noisy-le-Grand.
The closest equivalent to the NIP number is the SIRET number, which consists of the SIREN number and the 5-digit NIC code.
OSS may be sufficient for typical B2C mail order sales, but does not exempt you from registration for warehousing, imports or local deliveries.
In many cases, non-EU companies must appoint a fiscal representative.
The VAT number in France for non-residents is issued by the SIEE, i.e. Service des Impôts des Entreprises Étrangères in Noisy-le-Grand.
