Registering with the Foreign Business Tax Department
Complete your registration
The Foreign Business Tax Department can, upon request, provide taxpayers (or their duly appointed representative) based in another EU Member State that do not have a permanent establishment in France.by going to the site formalites.entreprises.gouv.fr.
This form should be filled in with the following information:
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The address of the company's registered office, together with the address to which VAT filing forms should be sent. If a representative has been appointed, the address of the representative should be added in the box provided for this purpose
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The company's primary activity in France, based on which the SIREN identification number was assigned
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The type of business activity in France (permanent, seasonal, etc.) ;
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The address of the company's accountant in France or, failing this, in the company's Member State of origin
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The contact details for the department that handles the company's tax file in the Member State of origin
Document to include
When filling out the form, you must include the following documents:
- For sole proprietors: Any document that can prove the applicant's identity (photocopy of both sides of a valid national identity card or copy of a valid passport or a birth certificate accompanied by a translation into French certified by the applicant)
- For legal entities: A copy of the company's bylaws or articles of association, accompanied by a translation into French
- For all businesses regardless of their legal form:
- A copy of the registration certificate with the Commercial Registry or equivalent in the country of origin
- A certificate of liability for VAT in the country in which the company has its registered office or main establishment. The certificate should display the intra-Community VAT number as well as the tax identification number assigned to the Community company in that Member State. This does not apply to companies whose intra-Community VAT number is valid within the European Commission's VAT Information Exchange System.
All of these documents must be included when filing a registration request. Failing to do so could result in the Community company without a permanent establishment in France being refused registration.
DINR, le 24/05/2023