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VAT Registration Guide

VAT Registration in France

Everything you need to know about France VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

20%
Standard VAT Rate
4–8 weeks
Registration Time
Required
Fiscal Rep (non-EU)
EUR
Currency

France VAT Overview

France administers VAT through the DGFiP (Direction Générale des Finances Publiques). The standard rate is 20%, with reduced rates of 10%, 5.5%, 2.1%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in France. No threshold. Fiscal representative is mandatory.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in France warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to France customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in France

Mandatory for non-EU companies. Joint and several liability applies.

⚠️ Fiscal representative is mandatory for non-EU companies in France. Veroskat provides this service.

Filing Requirements

Filing Frequency
→Monthly (CA3)
→Quarterly (optional for small businesses)
→Annual summary
Intrastat Thresholds
Arrivals€460,000
Dispatches€460,000
VAT Number Format
FR + 2 chars + 9 digits (e.g. FR12345678901)

Key Rules in France

•Fiscal representation mandatory for non-EU
•CA3 monthly declaration
•EMEBI (replaced DEB since Jan 2022)
•État récapitulatif TVA for intra-EU B2B services
•Security deposit required for fiscal reps

Penalties for Non-Compliance

Late Filing
€750–€1,500 + 10% surcharge
Late Payment
0.2% per month

FAQ — France VAT

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