France VAT - The Rates & Registration

If your company is not established in France and is providing ‘taxable supplies’ of goods or services in France, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in France evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in France that can generate the responsibility to register for VAT. Below are some of the most common cases:

Goods being imported into France from outside the EU;
Goods being bought or sold in France (excluding domestic reverse charge);
Selling goods from France that are delivered to customers out with France (this applies to business or private customers);
Obtaining goods in France from another country within the EU (Intra-community acquisitions);
Inventory of stock in France for sale, circulation or delivery;
eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
Arranging events in France, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in France, you should contact amavat^® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates	VAT No. Format	Distance Selling Threshold	Intrastat Threshold
20% (Standard) 2,1/5,5/10% (Reduced)	FR12345678901	€ 35,000	From the beginning of 2022, there is no longer Intrastat reporting in France , nor do any reporting thresholds apply. Instead, there is an EMEBI report, which is only filed if you get this information from the French government, and in addition a VAT summary statement.

*amavat^® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for France

‘VAT Return’ Periods
Monthly or quarterly, depends on turnover

‘Annual Returns’
Not required

‘EC Sales Lists’ frequency
Monthly (EC Sales List is combined with the intrastate dispatch report which is known as DEB)

‘EC Purchase Lists’
Not required

Additional reporting requirements
Not required

‘Extended Reverse Charge’
France applies an extended reverse charge that is spread over to an extensive range of goods and services. Please contact amavat^® if you would like further information of how the extended reverse charge applies in France.

‘Fiscal Representation’
A business established in a country out with the European Union, must retain a tax representative to register for VAT in France.