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.
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”.
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.
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.
The VAT rates currently in force in France are as follows:
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.
In France , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in France? Contact us now.
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.
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:
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:
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:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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