Do foreign companies have to register for VAT ?
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
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.
Documents
Mandatory documents