VAT, customs & tax glossary
Plain-English definitions of the terms you'll come across most often when dealing with French VAT registration, customs, and cross-border compliance.
Fiscal Representative
A jointly liable intermediary appointed by non-EU companies to fulfil French VAT obligations, including VAT registration, returns and communication with the French tax authorities. The fiscal representative is held jointly responsible for the VAT owed by the company it represents. View service : VAT Registration →
Tax Agent
An intermediary appointed by an EU-established company to handle its French VAT formalities (registration, returns, payments) on its behalf. Unlike a fiscal representative, a tax agent is not jointly liable for the represented company's VAT debts. View service : VAT Registration →
VAT Registration
The process by which a French or foreign company obtains a French VAT number from the relevant tax office, allowing it to charge, declare and remit VAT on its taxable transactions carried out in France. View service : VAT Registration →
VAT Return (CA3)
A periodic return, filed monthly or quarterly, in which a VAT-registered business declares the VAT collected on its sales and the VAT deductible on its purchases, and calculates the resulting VAT payable or carried forward. View service : VAT Returns (CA3) →
VAT Refund
A procedure allowing a business to recover French VAT paid on professional expenses, either because deductible VAT exceeds collected VAT, or because the business is not established in France (8th or 13th Directive refund). View service : VAT Refund →
OSS (One Stop Shop)
An EU scheme allowing a business making distance sales of goods to consumers in several EU countries to declare and pay the VAT due in all of those countries through a single quarterly return, instead of registering in each one. View service : OSS / IOSS →
IOSS (Import One Stop Shop)
A scheme allowing VAT to be collected at the point of sale, rather than at import, on low-value goods (up to €150) sold online to EU consumers and imported from outside the EU. View service : OSS / IOSS →
EORI Number
A unique identification number issued by customs authorities to any economic operator carrying out import or export operations with the European Union. It is mandatory for lodging any customs declaration. View service : VAT Returns (CA3) →
EMEBI
The French monthly statistical survey on intra-EU trade in goods (Enquête statistique Mensuelle sur les Échanges de Biens Intracommunautaires). Since 2022 it has replaced the statistical part of the former DEB, and applies to businesses selected by French customs. View service : VAT Returns (CA3) →
Intrastat
The EU-wide system for collecting statistical data on the physical movement of goods between Member States. In France, this obligation is implemented through the EMEBI survey, jointly managed by INSEE and French customs. View service : VAT Returns (CA3) →
Reverse Charge
A mechanism under which the customer, rather than the supplier, accounts for and pays the VAT due on a transaction. It commonly applies to intra-EU acquisitions and to certain business-to-business services. View service : VAT Returns (CA3) →
CA3 (VAT Return)
The French VAT return form, filed monthly or quarterly, on which a business reports VAT collected on sales and VAT deductible on purchases, and settles the resulting balance with the tax authorities. View service : VAT Returns (CA3) →
PASRAU
The dematerialised reporting channel used in France for Prélèvement À la Source (PAS), the French payroll withholding tax on income. Foreign employers paying taxable income in France typically report through PASRAU. View service : Withholding Tax · PASRAU →
8th Directive
An EU directive governing the refund of VAT incurred in one Member State by a business established in another Member State, via an electronic procedure managed through the applicant's own country of establishment. View service : VAT Refund →
13th Directive
An EU directive governing the refund of French VAT incurred by businesses established outside the European Union, subject to a reciprocity agreement between France and the business's country of establishment. View service : VAT Refund →
Customs Procedure 42
A customs regime allowing an importer to bring goods into France exempt from import VAT, provided the goods are immediately onward-supplied to another EU Member State, with VAT then reverse-charged by the final buyer. View service : VAT Returns (CA3) →
Distance Selling
The sale of goods to a final consumer, shipped by or on behalf of the seller from one country to another, typically in the context of online retail. Distance sales are subject to specific EU VAT rules, including the €10,000 annual threshold and the OSS scheme. View service : OSS / IOSS →
TGAP
The General Tax on Polluting Activities, due by businesses whose activity generates certain emissions or waste (waste storage, polluting emissions, detergents...), aimed at encouraging reduced environmental impact. View service : Other Taxes →
VAT (Value Added Tax)
A general consumption tax applied to most goods and services sold in France. It is collected by businesses from their customers and remitted to the tax authorities, net of the VAT paid on their own business purchases. View service : VAT Registration →
Intra-EU VAT Number
A unique identifier assigned to a business registered for VAT in the European Union, prefixed by the country code (FR for France). It identifies operators in intra-EU trade and allows, where applicable, the VAT exemption on intra-EU supplies. View service : VAT Registration →
VAT Correction
An amendment to a VAT return already filed, made to correct an error, an omission, or a change in circumstances affecting the amount of VAT collected, deductible, or due. View service : VAT Returns (CA3) →
Import VAT
VAT due when goods enter France from a country outside the European Union. Depending on the applicable regime, it is either paid at customs or self-assessed directly on the VAT return (CA3). View service : VAT Returns (CA3) →
VAT Exemption Threshold (Franchise en Base)
A scheme exempting a business, whose turnover remains below a defined threshold, from charging and declaring VAT. In return, the business cannot deduct VAT on its own purchases either. View service : VAT Registration →
Customs Representation
An arrangement whereby a business entrusts a third party (a registered customs representative) with completing its import or export customs formalities, either in its own name (direct representation) or in the representative's own name (indirect representation). View service : VAT Returns (CA3) →
Permanent Establishment
A fixed place of business (office, factory, branch) through which a foreign company carries out an ongoing activity in France, which may trigger local tax obligations distinct from simple VAT registration. View service : VAT Registration →
Foreign Company
A company whose registered office is located outside France but which carries out taxable transactions on French territory (sales, imports, services) and may therefore be subject to French VAT obligations. View service : VAT Registration →
Company Not Established in France
A company with neither a registered office nor a permanent establishment in France, but which carries out VAT-taxable transactions there. Depending on its country of origin, it must appoint a fiscal representative or a tax agent. View service : VAT Registration →
DEB (Declaration of Exchange of Goods)
A former French declaration combining the statistical and tax tracking of intra-EU trade in goods. Since January 2022, it has been split into two separate mechanisms: the EMEBI statistical survey and the VAT recapitulative statement. View service : VAT Returns (CA3) →
DES (Declaration of Exchange of Services)
A mandatory monthly declaration listing services supplied between a business established in France and VAT-registered customers in other EU Member States. View service : VAT Returns (CA3) →
Customs Regime
The legal status assigned to goods when they pass through customs (release for consumption, transit, customs warehousing, temporary admission...), which determines the applicable duties, taxes, and formalities. View service : VAT Returns (CA3) →
Intra-EU Supply
The sale of goods shipped from France to another EU Member State, to a VAT-registered customer. It is, in principle, exempt from French VAT, subject to proof-of-transport conditions. View service : VAT Returns (CA3) →
Intra-EU Acquisition
The purchase of goods by a French business from a VAT-registered supplier established in another EU Member State. The corresponding VAT is generally self-assessed by the purchaser on its VAT return. View service : VAT Returns (CA3) →
Distance Selling Threshold
A cumulative annual amount of €10,000, applicable across the entire European Union, beyond which a business must charge the VAT of the destination country on its distance sales, unless it opts for the OSS scheme. View service : OSS / IOSS →
Withholding at Source (Retenue à la Source)
A mechanism whereby an employer or payer of income deducts the tax owed by the recipient (employee, service provider) directly at the time of payment, before remitting it to the tax authorities. Distinct from PAS, it typically applies to payments made to non-residents. View service : Withholding Tax · PASRAU →
TICGN
The domestic tax on natural gas consumption, applied to natural gas used as fuel in France, with rates and exemptions varying by use (industrial, domestic...). View service : Other Taxes →
TICPE
The domestic tax on energy products, levied on fuels (petrol, diesel...) released for consumption in France. Certain businesses may be eligible for partial refunds depending on their activity. View service : Other Taxes →