In brief: If your company does not have a permanent establishment in France and if you carry out at least one of the operations/transactions set out below that require registration for customs purposes or the filing of VAT returns, then you will have to register for VAT in France.

Relevant operations/transactions

Registration solely for customs purposes

In the following cases, registration for VAT in France is required only to carry out customs operations (use of VAT number and filing of any declarations of trade in goods). The following transactions do not require the filing of VAT returns (form CA3):

• Intra-Community acquisitions made in France

• Assimilated intra-Community supplies representing transfers of inventories (in this instance, the foreign company retains ownership of the goods shipped from France to another EU Member State)

Registration for operations/transactions requiring VAT returns to be filed

If the following operations/transactions are carried out from France, VAT returns (form CA3) must be filed:

• Invoicing of transactions subject to VAT in France to individuals, entities or businesses not identified for VAT in France. In this case, the VAT collected must be entered in the VAT returns and payment will be owed if its total is more than the deductible VAT.

• Intra-Community supply from France (physical transfer of the goods to another Member State and change of ownership)

• Export from France

• Distance selling of goods from another country to individuals in France (if this exceeds an annual limit of €35,000 in sales to France or if the option of being taxed for VAT in France as from the 1st euro is exercised)

• Reverse charge procedure for import VAT (since 1 January 2022, registration has been mandatory for these transactions and, where applicable, you should state that your request relates to the reverse charge procedure for imports on form EE0 in boxes 8 and 12)

• Reverse charge procedure for VAT on purchases of goods or services from a taxable person not based in France, when the business is already registered for VAT in France for customs purposes

• Reverse charge procedure for VAT on subcontracting, as part of services in the construction industry

• Letting unfurnished property for business use (optional payment of French VAT if the option is taken up)

Registration for mandatory online filing for the following taxes using Appendix no. 3310-A

Liability for the following taxes requires VAT registration due to the online filing requirement using Appendix no. 3310-A:

• General tax on polluting activities (TGAP): polluting emissions, oil, detergents, mined or quarried materials and waste. The conditions for paying this tax are the same as for VAT. These taxes are owed by companies operating facilities that emit pollutants or those making an initial supply or first use of taxable products. The operators of facilities for storing, processing or transferring waste are liable for the TGAP levied on waste.

• Contribution on soft drinks (BNA) covering the contributions on mineral water, beverages containing added sugar and on water, beverages and other preparations. Companies that produce, buy or resell these beverages or that source water from mineral springs are liable for this tax as from the first supply of these products to the French domestic market.

• Sales tax on plant protection products (as from 1 January 2022). This tax is owed by companies having a marketing authorisation or parallel trade permit for these products.

Special case: invoicing to an entity or company identified for VAT in France.
A foreign company, which is not based in France, is not liable for VAT in France if its customer is a French or foreign company identified for VAT in France. In this case, the customer identified for VAT in France must reverse-charge the VAT pursuant to Article 283-1 of the French General Tax Code. This means that the customer collects, and potentially deducts, the VAT on its own VAT returns under ordinary law conditions.
When a foreign company is not liable for VAT in France and does not carry out any operations/transactions requiring a French VAT number (see above), it does not have to register for VAT.

Competent department

For a foreign company with no permanent establishment in France, the competent department depends on the location of its establishment and the nature of its obligations.

Businesses based in the EU and in certain non-EU countries

If you are based in another EU Member State or in one of the following non-EU countries:(*) You do not have to appoint a tax representative but you may choose to be assisted by an agent (see below).

(*): Antigua and Barbuda, Armenia, Aruba, Australia, Azerbaijan, Bosnia-Herzegovina, Cabo Verde, Cook Islands, Curaçao, Dominica, Ecuador, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Grenada, India, Iceland, Jamaica, Japan, Kenya, Kuwait, Mauritius, Mexico, Moldavia, Nauru, New Zealand, Niue, North Macedonia, Norway, Pakistan, Republic of Korea, Saint Barthelemy, Saint-Martin, Sint-Maarten, South Africa, Tunisia, United Kingdom of Great Britain and Northern Ireland, Ukraine, Vanuatu.

You must register your company with the Foreign Business Tax Department (SIEE) that reports to the Non-Residents Tax Directorate (DINR):

 Service des Impôts des Entreprises Etrangères (SIEE)
10 rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex
Telephone: + 33 (0)1 72.95.20.31
 

The registration form that needs to be filled in is form EE0, which you will find opposite together with its instructions.

* Company not based in one of the non-EU countries mentioned on the list with which France has executed a legal instrument for mutual assistance with a scope similar to that defined in Council Directive 2010/24/EU of 16 March 2010 and in Council Regulation (EU) No 904/2010 of 7 October 2010

Companies based in a non-EU country that is not mentioned on the specific list

If you are based in a non-EU country that is not mentioned on the specific list (see above) AND you are liable for withholding at source as you employ a worker in France, your competent department is the Foreign Business Tax Department (SIEE) that reports to the Non-Residents Tax Directorate (DINR); its contact details are as follows:

Service des Impôts des Entreprises Etrangères (SIEE)
10 rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex
Telephone: + 33 (0)1 72.95.20.31


For more information on withholding at source.

If you are based in a non-EU country that is not mentioned on the specific list (see above) AND  you are not liable for withholding at source, you must register your company with a business tax department in France.

In order to register, you will have to appoint a tax representative, which must be an entity that is based in France and liable for VAT there (Article 289 A – I of the French General Tax Code). This representative must apply for VAT registration to the business tax department with territorial jurisdiction with which it already fulfils its own tax filing obligations. It may pay the tax on taxable operations/transactions on your behalf and, where applicable, obtain refunds of any tax credits that cannot be offset from this department.

Documents

Mandatory documents

The registration form (you can click here) must be filled in and a signed original (photocopies are not accepted) must be sent by post, together with the following supporting documents, to the business tax department:

• A copy of the registration certificate with the trade registry or equivalent in the country of origin

• A copy of the memorandum and articles of association and an unofficial translation of the main provisions (legal form, shareholders/partners, manager, share capital) except for memoranda and articles of association drafted in a language of a non-EU country for which a sworn translation must be provided (sole proprietors do not need to send this document)

• A copy of the identity document of the company’s manager (only for sole proprietorships)

• An original of a mandate signed by both parties or a copy (only if you choose to appoint an agent, see below)

All these documents should be sent IN COMPLETE FORM by post to:

Service des Impôts des Entreprises Etrangères (SIEE)
Cellule Immatriculation
10 rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex
Telephone: + 33 (0)1 72.95.20.31
 

OR

To your tax representative’s business tax department (contact details can be found in the website’s “Contact” section)

Important recommendations

Make sure you clearly provide your email address and that of your agent, if applicable. This will enable the electronic “welcome” letter to be sent by the business tax department once registration is effective. The email will be sent either to your company or to your representative if you have chosen to appoint one.

Any VAT credit refunds can only be paid into a bank account in SEPA format. Sending a relevé d'identité bancaire (bank account details statement) for accounts held in France or an original bank certificate for accounts held abroad will facilitate the processing of your future VAT credit refunds.

The registration form and its instructions can be downloaded opposite.

Appointment of an agent in France (optional)

Companies based in another EU Member State or in certain non-EU countries(**) are not required to appoint a tax representative in France. However, to ensure a smooth relationship with the French authorities, you could always appoint an agent who will carry out the procedures on your behalf and under your responsibility.
In this case, you should execute a mandate and send the original or a copy to the business tax department.
This mandate must be exclusive, written in French, signed by a person authorised to sign for the company and accepted by the agent in question.

The mandate must include the following information:

• The name, business name, address and SIRET number of the appointing Community taxable person, and the full name and position (functions performed within the company) of the person authorised to sign for it

• The name, business name, address and SIRET number of the agent and the full name and position (functions performed within the company) of the person authorised to sign for it

• A mention of the exclusive nature of the mandate

• The period of time the mandate is valid

• The formalities that the agent is authorised to perform

• The banking details (bank address and account number) of the Community taxable person (company name) or, where appropriate, of the agent

The bank account must be within the SEPA.

(**): Antigua and Barbuda, Armenia, Aruba, Australia, Azerbaijan, Bosnia-Herzegovina, Cabo Verde, Cook Islands, Curaçao, Dominica, Ecuador, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Grenada, India, Iceland, Jamaica, Japan, Kenya, Kuwait, Mauritius, Mexico, Moldavia, Nauru, New Zealand, Niue, North Macedonia, Norway, Pakistan, Republic of Korea, Saint Barthelemy, Saint-Martin, Sint-Maarten, South Africa, Tunisia, United Kingdom of Great Britain and Northern Ireland, Ukraine, Vanuatu.

A template of the mandate can be downloaded here (file mandat-tva.odt)