The competent business tax department for businesses without a permanent establishment in France

Finding the correct business tax department depends on the nature of your business activity and the location of your establishment.

VAT - Company based in the EU

Your company is located in an EU Member State and carries out VAT taxable transactions in France. Businesses based in an EU Member State which do not have a permanent establishment in France but which carry out VAT taxable transactions there must register, report them and pay VAT in France.

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VAT - Company based outside the EU

Your company is located outside the European Union and carries out transactions that are liable for VAT in France

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Corporation tax

Your company carries out an economic activity in France or has revenue earned in France

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Vos Questions / Nos Réponses

Registering with the Foreign Business Tax Department
My company carries out transactions that are liable for VAT in France. Which department should I contact ?
My company holds shares in a property holding company in France. Which department should I contact ?
Filing declarations relating to trusts
My foreign company acts as a non-professional renter of furnished accommodation. Which department should I contact ?
The sole business activity of my EU-based company is renting a single property in France. Which department should I contact ?
The sole business activity of my EU-based company is renting multiple properties in France. Which department should I contact ?
One of the business activities of my EU-based company is renting properties in France. Which department should I contact ?