Frequently Asked Questions

Any business, French or foreign, that carries out transactions subject to VAT in France — such as selling goods stored in France, importing goods, or supplying certain services — generally needs to register for French VAT, regardless of where the company is established.

Yes. If a foreign company performs taxable transactions in France (sales of goods located in France, intra-EU acquisitions, certain services), VAT registration is mandatory, even if the company has no physical presence or employees in France.

Yes. Since Brexit, UK companies are treated as non-EU businesses for French VAT purposes, which typically means appointing a fiscal representative accredited by the French tax authorities to register and file on their behalf.

Yes. As a non-EU company, a US business must appoint a fiscal representative in France, who registers the company for VAT and remains jointly liable for the VAT due.

In most cases, yes. If your goods are stored in a French Amazon fulfilment centre, or you exceed the EU-wide distance-selling threshold to French consumers, French VAT registration is generally required, alongside monitoring of the OSS threshold where relevant.

It depends on where your inventory is held and your sales volume. If you store goods in France or exceed the EU distance-selling threshold without using the OSS scheme, French VAT registration is generally required.

Non-EU companies (including UK and US businesses) generally must appoint a fiscal representative to register for and manage French VAT. EU-based companies can usually use a simpler tax agent instead.

Processing times vary by tax office, but registration typically takes between a few weeks and around two months once a complete file has been submitted, depending on the complexity of your situation.

Typically: proof of incorporation, an extract from the company register, identification of the legal representative, and, for non-EU companies, a fiscal representation mandate. Additional documents may be requested depending on your activity.

The application, including the fiscal representative's accreditation where required, is filed with the Service des Impôts des Entreprises Étrangères (SIEE). Once approved, your company receives a French VAT number and can begin filing returns.

Any business that has incurred French VAT on professional expenses (business travel, trade fairs, local services...) without being able to deduct it on a French VAT return may, under certain conditions, claim a refund.

The 8th Directive applies to businesses established in another EU Member State; the 13th Directive applies to businesses established outside the EU, subject to a reciprocity agreement with France.

Claims generally must be filed by 30 September of the year following the expense for 8th Directive claims; for 13th Directive claims, the deadline in France is set at 30 June of the following year.

Invoices for genuine business expenses incurred in France (accommodation, fuel, trade fairs...), excluding certain expenses limited or excluded under French rules.

Processing a complete claim generally takes several months, and the tax authorities may request additional supporting documents before deciding.

For 13th Directive claims (non-EU businesses), an accredited fiscal representative is generally required. For 8th Directive claims (EU businesses), the claim can be filed directly via the electronic portal of the country of establishment.

Yes, a minimum VAT amount is generally required, which differs between annual claims and claims covering a shorter period.

An appeal is possible with the tax authorities, including the option to provide additional supporting documents or challenge the decision through the applicable appeal channels.

Any business registered for French VAT, French or foreign, must file a periodic CA3 return once it carries out taxable transactions in France.

Filing frequency depends on the amount of VAT due: above a certain annual threshold, returns become monthly; below it, quarterly filing is generally available.

EMEBI is a monthly statistical survey on intra-EU trade in goods. Only businesses selected by French customs and notified by letter are required to respond.

Yes, an EORI number is mandatory for any business carrying out import or export operations with the EU, including for lodging customs declarations.

This reverse-charge mechanism allows import VAT to be declared directly on the CA3 return instead of being paid at customs, avoiding a cash-flow advance.

When deductible VAT exceeds collected VAT, the surplus can be carried forward to future returns or refunded, depending on the business's situation.

Late filing can result in penalties and late-payment interest, as well as an increased risk of a tax audit in case of repeated failures.

OSS covers distance sales of goods already located in the EU to consumers in other EU countries. IOSS covers the import of low-value goods (up to €150) purchased by EU consumers from outside the EU.

The €10,000 threshold is a single, EU-wide threshold covering all your distance sales combined — not a separate threshold per country.

It applies to the intrinsic value of each individual parcel, not to a cumulative annual total.

No — that's precisely the point of the One Stop Shop: a single OSS or IOSS return covers all the EU countries affected by your sales.

An FBA seller storing goods in several EU countries remains subject to local registration rules in those storage countries; OSS applies in addition, for distance sales to other EU countries.

In some cases the marketplace is deemed liable for VAT (notably for IOSS or certain facilitated sales), but this doesn't automatically remove the seller's own reporting obligations.

Once the €10,000 threshold is exceeded, VAT becomes due in the country of destination on subsequent sales, unless you opt for the OSS scheme to centralise this reporting.

PAS is France's payroll withholding tax system. A foreign employer paying a taxable salary in France must withhold this tax directly from the net salary before payment.

PASRAU is the dematerialised reporting channel used to transmit PAS data to the tax authorities, particularly when the employer doesn't have access to standard French payroll software.

Yes, PASRAU was specifically designed to let collectors without a French bank account submit their returns and arrange payment of the withheld tax.

Yes, these are two separate, independent obligations: VAT registration concerns commercial transactions, while PAS concerns salaries paid to employees subject to French income tax.

The rate is generally provided by the French tax authorities based on the employee's tax situation; a default rate applies if no personalised rate has been provided.

A late filing can result in financial penalties, as well as a risk of follow-up requests or an audit from the tax authorities.

The General Tax on Polluting Activities applies to businesses whose activity generates certain emissions or waste (waste storage, polluting emissions, detergents...), whether French or foreign, as long as they carry out the relevant activity in France.

This tax applies to insurance contracts taken out or performed in France, including where the insurer is established abroad, subject to certain conditions related to the risk covered.

Exit tax applies when transferring tax residence or a registered office outside France, under certain conditions related to securities held or the value of the transferred assets.

Yes, any operator offering online gambling to French residents is subject to this tax, regardless of their country of establishment.