Taxable transactions in France requiring a VAT number

The French tax administration has recalled on its website the operations requiring foreign companies to register for VAT:

  • Registration for exclusively customs purposes (use of the VAT number for the INTRASTAT/DEB filing):
    • Intra-community acquisitions made in France only,
    • Assimilated intra-community deliveries constituting transfers of stocks.
  • Registration required for filing VAT returns:
    • Invoicing of transactions subject to VAT in France to individuals or companies not identified for French VAT,
    • Intra-community deliveries from France,
    • Exports from France,
    • Distance sales of goods from another Member State and sold to individuals in France (exceeding the annual sales threshold of € 35,000),
    • Use of the reverse charge mechanism for VAT due on importation,

Companies established outside the territory of the European Union must appoint a French tax representative, unless the country of establishment has a legal instrument with France relating to mutual assistance in matters of taxes.

List of countries concerned: Albania, Australia, Aruba, South Africa, Azerbaijan, Curaçao, Republic of Korea, Georgia, Ghana, Greenland, Faroe Islands, India, Iceland, Japan, Mauritius, Mexico, Moldova, Norway, New Zealand, French Polynesia, Saint Barthelemy, Saint-Martin, Tunisia, Ukraine.

curl image
 

How can we help you today?

Do you have questions about how RMB can help your business? Send us an email and we’ll get in touch with you shortly, our VAT experts are always happy to help. You can also contact us by phone: +33 3 20 25 70 70.

Contact us

Request a call back

Request a call back