2024 Guide – VAT in France

Appoint a fiscal representative in Franceand make sure to be 100% VAT compliant

VAT in France

Whether you’re a European or non-European company, establishing certain activities in France may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in France.

If you deal with companies in France, you may be able to claim a French VAT refund.

In this VAT guide, we have brought together the specific features of the French regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

Basic information

EU membership 1957
ISO code FR
VAT introduced in France 1954
VAT name in France Taxe sur la valeur ajoutée (TVA)
VAT ID format in France FRXX 999999999
Territories with special status in France French overseas deparments: Reunion, Guadeloupe, Martinique- Mayotte: French overseas territories: New Caledonia, Polynesia, Wallis & Futuna, Saint Pierre & Miquelon.

VAT rates in France

Standard VAT rate 20 %
Reduced VAT rate (1) 10 %
Reduced VAT rate (2) 5.5%
Super reduced VAT rate 2,10 %
VAT parking rate n/a
Zero VAT rate no

Thresholds triggering VAT reporting obligations in France

Intrastat threshold at introduction At the request of the customs administration
Intrastat threshold on dispatch At the request of the customs administration
Distance selling threshold As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in France

Intrastat return monthly depending on threshold
EC Sales List (ESL) return monthly according to threshold/conditions
VAT returns monthly depending on threshold, quarterly depending on threshold/for certain services
Reporting currency EUR

VAT-related penalties in France

Failure to file a VAT return A 10% penalty if the return is filed within 30 days after receiving the rectification proposal. When the company only carries out operations taxable at 0%, it is a fixed fine of 150 euros.
Late payment of VAT A penalty of 5% of the amount of VAT due and 0.2% interest for each month of delay.
Failure to report ESL/DEB A fine of 750 euros per ESL declaration. The fine is increased up to 1,500 euros when it is not produced within 30 days after a formal notice from the administration.

Useful links on VAT in France

Tax Administration in France Tax authorities
Ministry of Finance in France Ministry of Finance
Check a VAT number in France Check a VAT number
EU VAT Guide EU VAT Guide
Need VAT assistance in France? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in France subject to French VAT, may be required to appoint a tax representative. Established in France, the fiscal representative will fulfill the company’s VAT obligations to the French tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in France to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in France.
Intra-Community and French VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in France, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in France, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in France? Contact us now.

France, a founding member of the European Union, the 2nd largest economy in Europe and the 7th largest economy in the world, enjoys a privileged position within Europe, thanks in particular to its two major coastlines and its land borders with other countries. This privileged geographical location makes France a hub for trade within the European Union.

VAT regulations in France are in line with the laws and directives issued by the European Union on Intra-Community VAT. French regulations are based on the Act of 10th April 1954, and its provisions are set out in Chapter One of Title II of the General Tax Code.

All taxable persons liable for VAT and similar taxes in France must register for VAT in France. Foreign operators are required to register in France as soon as they deliver goods or provide services.

The VAT rates currently in force in France are as follows:

  • Standard VAT rate: 20 %
  • Reduced VAT rate (1): 10 %
  • Reduced VAT rate (2): 5.5%
  • Super reduced VAT rate: 2,10 %
  • VAT parking rate: n/a
  • Zero VAT rate no

Need a tax representative in France? Contact us now.

Do you need a VAT fiscal representative in France? Certain operations may require VAT registration and the filing of VAT returns in France:

To check whether your activities give rise to VAT obligations in France, use our VAT simulator .

Need a VAT tax representative in France? Contact us now.

When do e-sellers need to register for a VAT number in France?

In France , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in France via the One Stop Shop.
  • or when they hold a stock of goods in France and must report the stock supply transactions.

What are the VAT obligations for e-traders in France ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in France: standard rate (20 %), reduced rates 1 and 2 (10 % and 5.5%).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in France.

Find out more:

Need a VAT tax representative in France? Contact us now.

Why identify yourself to VAT in France?

You may need a VAT number in France to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.

French VAT is named Taxe sur la valeur ajoutée (TVA)and the VAT numbers in France have the following structure: FRXX 999999999.

How do I get a VAT number in France?

The administrations in charge of VAT in France are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in France, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in France, use our VAT simulator or contact us.

Companies with a VAT number in Francemust complete and file dVAT decl arations in France detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly depending on threshold, quarterly depending on threshold/for certain services.

Failure to comply with the deadlines imposed by the French authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in France:

  • Penalties for failure to file a VAT return in France: A 10% penalty if the return is filed within 30 days after receiving the rectification proposal. When the company only carries out operations taxable at 0%, it is a fixed fine of 150 euros.
  • Penalties for late payment of VAT in France: A penalty of 5% of the amount of VAT due and 0.2% interest for each month of delay.

Need VAT assistance in France? Contact us now.

In addition to VAT returns, companies may be required to provide the French authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the French authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in France (At the request of the customs administration excl.VAT per annum)
    – Intrastat threshold on dispatch in France (At the request of the customs administration excl.VAT per annum).
    Failure to comply with the deadlines imposed by the French authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in France are for tax purposes.
    Failure to comply with the deadlines imposed by the French authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in France can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in France, or is obliged to register for VAT in France. In this case, it must apply for a VAT refund via the periodic VAT return filed in France, according to a periodicity: monthly depending on threshold, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in France and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in France. In this case, they must use the services of a fiscal representative to carry out what is required by the French authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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