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.