VAT registration in France 2026
VAT registration in France may be necessary when a foreign company carries out transactions for which it is obliged to settle French VAT itself, or when it needs to have a FR VAT number to demonstrate certain flows of goods.
The obligation does not arise automatically for every transaction taxed in France - reverse charge, OSS, cross-border SMEs and other relevant simplifications must be checked in advance.
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 primarily needed when a foreign company must self-settle French VAT or requires a French VAT number to report specific goods flows. Before registering, it's important to check whether reverse charge, OSS, cross-border SME, or other appropriate simplifications eliminate the obligation.
Mandatory VAT registration France - most common cases
- 01
Moving your own goods to France. Transferring inventory from another EU country may result in a French ITC requiring French VAT identification.
- 02
Warehouse or Amazon FBA in France. This includes our own warehouses, 3PL centers, and inventory held by the marketplace.
- 03
Local B2C sales from French inventory. OSS does not cover domestic sales of goods that are located in France at the time of delivery.
- 04
Accounting for French import VAT in the declaration. Importation requires analysis of who the importer is and who settles the tax. From January 1, 2025, in selected models, an importer without French VAT can use the mandataire à l'internationalwhen the subsequent transaction is settled by the French buyer. Application depends on the statutory terms of the international mandate. This does not apply to, among other things, sales to consumers or transactions for which the foreign seller settles the VAT themselves.
- 05
Supplies or services without reverse charge. A local transaction requires analysis of who is responsible for settling the tax. Supplier registration is primarily necessary when VAT is not transferred to the French buyer.
- 06
EU transactions from French stock. ICS, INT, and movements involving goods located in France may require a FR VAT number.
When is registration not always necessary?
- 01
B2B sales covered by reverse charge. An unincorporated supplier may not need to register when VAT is compulsorily settled by an identified French buyer.
- 02
B2C sales billed through OSS. OSS can replace local registration for qualifying distance sales without a French warehouse.
- 03
Cross-border SMEs. A company from another EU country can benefit from the exemption after meeting the limits, submitting prior notification, and obtaining EX identification.
- 04
Other appropriate solutions. These may include a valid three-party transaction, suspended operations, or selected models handled by the appropriate mandataire.
Can a cross-border SME replace a FR VAT number?
A cross-border SME can reduce the need for a company established in another EU country to charge French VAT if its EU-wide turnover does not exceed €100,000, it meets the relevant French threshold, and it registers and obtains EX identification in advance. However, SME is not an automatic solution for every import, warehousing, or movement of own goods.
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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, unique company number.
- Issued by INSEE after completing the appropriate formalities.
- It is the basis for the FR VAT number.
SIRET number
- 14-digit number: SIREN + 5 digits NIC code.
- Identifies a specific administrative unit or place of business.
- It is not a direct equivalent of the Polish NIP.
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? | Application | Format |
|---|---|---|---|
| SIREN | INSEE | Company identification and VAT number basis | 9 digits |
| SIRET | INSEE | Identification of a specific unit or facility, if such an identifier is applicable | 14 digits: SIREN + 5 digits NIC |
| FR VAT number | Competent tax office | Identification and settlement of VAT, VIES and EU transactions | FR + 2 key digits + SIREN |
How long does it take to get a VAT number in France?
Based on Taxenlight experience, obtaining a French VAT number can take anywhere from a few weeks to several months. This is neither a statutory nor a guaranteed deadline; the time depends on the completeness of your documents, the type of transaction, and SIEE inquiries. It's best to start the process early, especially before storing or selling from your French inventory.
Is it possible to obtain a retroactive VAT number in France?
VAT registration in France can cover previous transactions if the company should have had a French VAT number at the time of the transaction. This requires justification, documentation, and the resolution of outstanding obligations.
While waiting for the number, it is worth collecting documents and transaction data so that you can properly configure your settlements after the procedure is completed.
What does VAT registration in France look like through Guichet and SIEE?
A foreign company without a permanent establishment initiates the appropriate electronic formalities. Data is forwarded to the DGFiP, while VAT identification of non-residents is handled by the Service des impôts des étrangères (SIEE). Depending on the situation, the office may request an EE0 form, supporting documents, and proof of planned transactions.
Assigning a VAT number in France - step by step
- 01
Identifying the obligation. The company determines why it needs VAT identification in the Russian Federation and whether reverse charge, OSS, SME, or other simplifications apply.
- 02
Initiation of electronic formalities. A foreign company without a permanent establishment initiates the relevant procedure via the Electronic Formulation Guide.
- 03
Enter company and representative details. Provide details of the registered office, business activity, and fiscal representative or attorney, if applicable.
- 04
Description of planned transactions. The company presents a model of warehousing, import, sales, or EU flows justifying the Russian VAT number.
- 05
Documents and any EE0. The scope of attachments depends on the business model, and the SIEE may request an EE0 form and additional evidence.
- 06
Verification and identification. After formalities are verified, the company receives a French identification number, including a SIREN number, and the relevant tax office issues a TVA intracommunautaire number. The scope of other identifiers depends on the method of business registration.
Documents identifying the company and its representation
| Document | Explanation |
|---|---|
| Current registration document | Extract from the register of entrepreneurs appropriate for the country of establishment. |
| Articles of association or company deed | Founding documents of the legal entity along with the required translation. |
| Confirmation of VAT status | Document from the country of residence, unless the active number is correctly displayed in VIES. |
| Representative's document | Identity document for the business of a natural person or details of the person authorized to represent them. |
| Power of attorney | Required when the formality is carried out by the mandataire or fiscal représentant. |
| Account details | A bank document and account enabling the processing of appropriate payments or refunds. |
| Description of activity | Company details, accounting details and a general description of the planned activity in France. |
Evidence of a real obligation to obtain a FR VAT number
| Document or information | When might it be needed? |
|---|---|
| Warehouse Agreement or FBA | When a company stores inventory in France. |
| Import documents and EORI | When a company acts as an importer or plans customs clearance in France. |
| Customer contracts, orders or first invoices | As evidence of planned or commenced transactions. |
| Goods flow diagram | In the case of IDT, INT, transfers of own stock and sales from the warehouse. |
| Information about OSS or SME | To demonstrate which transactions are covered by the simplification and which require VAT FR. |
| Proof of French sale or WNT | As a justification for the real obligation to identify the taxable person. |
| Form EE0 | If requested by the SIEE for a given formality model, the form is still officially made available. |
Does a foreign company need a fiscal representative in France?
Whether a company needs a representative or a fiscal representative depends primarily on the country of its registered office, the scope of its VAT obligations and the available exceptions and special procedures.
Mandataire — voluntary proxy
- An EU company is not obliged to appoint a fiscal representative.
- He may voluntarily appoint a mandataire who performs the formalities under the responsibility of the company.
- The representative may conduct registration and correspondence with the SIEE, but does not assume the taxpayer's statutory liability.
Représentant fiscal — statutory representative
- A non-EU company that settles French VAT itself or carries out French declaration obligations must generally appoint a fiscal representative.
- The representative is legally responsible for the VAT obligations of the company he represents.
- The obligation does not apply to all countries and models - you must check the current list of exemptions and special procedures.
Taxenlight advises: Before registering, check the country of residence, the current list of exemptions from fiscal representation, the type of transaction, and the scope of your VAT obligations. Mandataire and représentant fiscal are not interchangeable terms.
What do I need to configure after obtaining a FR VAT number?
Once the number has been assigned, the company must establish access to French tax services, establish settlement frequency, configure payments and assign additional responsibilities to the actual transaction model.
Access to tax services and appropriate authorizations for the company or its representative.
The settlement and payment system is consistent with the information provided by the administration.
Map of additional obligations assigned to sales, imports, storage and EU flows.
E-reporting: a FR VAT number alone does not subject a non-resident to the French e-invoicing obligation, but the relevant transactions may be subject to e-reporting in line with the reform timetable.
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 or relocate their own goods, conduct local B2C sales, certain import transactions, or operations that are not covered by reverse charge, OSS, SME or other appropriate simplifications.
First, check the simplifications
Reverse charge, OSS, cross-border SME or a valid triangular transaction may limit the obligation to register, but do not automatically cover the warehouse and movements of own goods.
Documents decide the time
Delays are most often due to incomplete documents, inconsistent data, or additional SIEE questions.
VAT number requires configuration
After registration, you need to enable access to tax services, establish a settlement and payment system, and assign additional responsibilities to the actual transaction model.
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
A FR VAT number may be needed when a company self-fils for French VAT or needs to demonstrate French goods flows, e.g. for warehousing, own stock movements, local B2C sales or a specific import model.
If a supplier not established in France sells to an entity registered for French VAT purposes and the terms of the transaction transfer the obligation to the buyer, the supplier may not need to register. However, it is necessary to verify that they do not perform other transactions requiring French VAT.
OSS may be sufficient for qualifying B2C distance sales without a French warehouse. However, it does not cover domestic sales from a French warehouse or own-goods movements.
Yes. A company established in another EU country can benefit from the exemption by meeting the EU-wide limit of €100,000, the applicable French limit, and by prior notification and obtaining EX identification. An SME does not automatically discharge its obligations with each warehousing, import, or movement of its own stock.
The French system does not have a single number that is the exact equivalent of the Polish NIP. SIREN identifies a company, SIRET identifies a specific entity or establishment, and the TVA intracommunautaire number is used for VAT identification and settlement.
The format of a French VAT number is FR + two-digit key + 9-digit SIREN number, e.g. FR 12 345678901.
The company initiates the relevant electronic formalities through the Guichet des Formalités. Data is sent to DGFiP, and VAT identification for non-residents is handled by SIEE, which may request an EE0 form and additional documents.
The basis for this is registration documents, articles of association or company deed, confirmation of VAT status, representative details, power of attorney, invoice, and business description. The office may also require proof of storage, import, orders, contracts, and goods flow.
Based on Taxenlight experience, the process can take anywhere from a few weeks to several months. This is not a statutory or guaranteed timeframe; it depends on the documents, the type of transaction, and the SIEE's questions.
A non-EU company that self-fils French VAT or fulfills its own declaration obligations is generally required to appoint a fiscal representative. However, this obligation depends on the country of establishment, applicable exemptions, and special procedures.
The company should establish access to French tax services, establish a settlement and payment system, and assign additional responsibilities to actual transactions. Detailed deadlines and reports are described in a separate guide on VAT declarations.
