Any foreign company carrying out taxable transactions in France must, depending on its situation, be registered for French VAT. This registration involves filing an application with the Foreign Businesses Tax Department (SIEE) and obtaining an intra-community VAT number.
For companies established outside the European Union, Article 289 A of the French General Tax Code requires the appointment of an accredited tax representativeA jointly liable intermediary appointed by non-EU companies to fulfil French VAT obligations. Learn more →, jointly liable for the reporting obligations owed to the French tax authority. For companies established in the EU or in a country that has signed a mutual assistance agreement with France, AFC can act as a tax agentAn intermediary appointed by an EU-established company to handle its French VAT formalities, without being jointly liable for its VAT debts. Learn more →, depending on the regulations applicable to your country.
Please note: if your company also employs staff in France, a separate obligation applies for withholding tax (PAS)France's payroll withholding tax system, reported via the PASRAU channel for foreign employers. Learn more →. This obligation is independent from VAT registrationThe process of obtaining a French VAT number from the relevant tax office, to charge, declare and remit VAT on taxable transactions in France. Learn more → — see our Withholding Tax & PASRAU page for more information.
Are you affected?
- Non-EU company selling goods in France
- Intra-community acquisitions or transfers of goods located in France
- Distance sales (e-commerce) to French consumers beyond the thresholds
- Intangible services to non-taxable persons using the service in France
- Imports under a customs regime requiring a French VAT number
How we proceed
Review of your situation
Analysis of your trade flows, country of establishment and the nature of your operations to determine your exact obligations.
Appointment letter
Drafting and signing the letter in accordance with Article 289 A of the French Tax Code and Article 242 septdecies of Annex II.
Filing via the one-stop shop
Preparation of supporting documents and filing of the company formality on the INPI one-stop business shop (guichet unique).
SIEE filing and VAT number
Filing with the Foreign Businesses Tax Department and follow-up until your VAT number is issued.
Everything you need to know about French VAT registration
When is French VAT registration mandatory?
French VAT registrationThe process of obtaining a French VAT number from the relevant tax office, to charge, declare and remit VAT on taxable transactions in France. Learn more → becomes mandatory whenever a company — French or foreign — carries out a transaction subject to French VAT: selling goods stored in France, importing goods into France, exceeding the EU distance-selling threshold, or supplying certain services to non-taxable persons in France. Registration is required regardless of whether the company has staff, an office, or a bank account in France.
Foreign companies: UK, US and EU businesses
The registration process differs depending on where your company is established. US companies are treated as non-EU businesses, meaning they generally must appoint an accredited fiscal representativeA jointly liable intermediary appointed by non-EU companies to fulfil French VAT obligations. Learn more →. As the UK has signed a mutual administrative assistance agreement with France, UK companies can, like companies established in another EU Member State, instead use a simpler tax agentAn intermediary appointed by an EU-established company to handle its French VAT formalities, without being jointly liable for its VAT debts. Learn more →, without joint liability for VAT debts.
Amazon FBA & French VAT Registration
Amazon FBA does not automatically require French VAT registration — it depends on where your goods are stored, how they move between EU warehouses, and how you sell. Below are the scenarios that actually trigger a registration obligation.
Does an Amazon FBA seller need a French VAT number?
Not automatically. A French VAT number becomes necessary only once your goods are physically stored in France, or once you exceed the EU-wide distance-selling threshold without using the OSS scheme. Selling on Amazon.fr alone, with stock held in another country, does not by itself create a French VAT obligation.
When does Amazon FBA trigger French VAT registration?
Registration is triggered the moment Amazon places your inventory in a French fulfilment centre, regardless of where your customers are located. It can also be triggered by domestic sales dispatched from a French warehouse to French customers, which are treated as local sales rather than distance sales.
Amazon Pan-European FBA and inventory movements
Under Pan-European FBA, Amazon can move your inventory between its warehouses across several EU countries to optimise delivery times. Each country where your stock is placed can trigger its own local VAT registration obligation, making Pan-EU FBA one of the main reasons sellers end up needing multiple EU VAT numbers, including in France. Once your inventory is stored in France, Amazon will generally require proof of a valid French VAT number to continue using French fulfilment centres.
Once registered, you will need to file periodic VAT returns and, depending on your import flows, obtain an EORI numberA unique identification number issued by customs to any operator carrying out import or export operations with the EU. Learn more → — see our VAT Returns (CA3) page →. The OSS/IOSSEU schemes that simplify VAT reporting on intra-EU distance sales and low-value imported goods. Learn more → schemes may also apply to your distance sales alongside this registration — see our OSS/IOSS page →.
Shopify & French VAT Registration
Unlike Amazon FBA, Shopify itself does not store or move your inventory — your VAT obligations depend entirely on where you hold stock and how you ship to customers, not on the platform.
Does a Shopify seller need French VAT registration?
Only if you store goods in France, or once your EU-wide distance sales exceed the €10,000 annual threshold without using the OSS scheme. Selling to French customers from stock held outside France, below that threshold, does not by itself require French VAT registration.
Stock or imports into a French warehouse
As with Amazon, storing inventory in a French warehouse or third-party logistics centre — even if orders are placed through Shopify — creates a French VAT registration obligation from the moment the goods enter French territory, whether stored there directly or imported from outside the EU for storage.
When Shopify itself does or does not change the VAT obligation
Shopify's tax settings can help calculate and display the correct VAT rate, but they do not create or remove a registration obligation — that always depends on where your stock is held and your sales volumes, not on the platform's settings.
Once registered, your invoices must show your French VAT number, and you will need to file periodic VAT returns — see our VAT Returns (CA3) page →. For distance sales to other EU consumers from stock held within the EU, the OSSAn EU scheme allowing a single quarterly return to declare and pay VAT due on distance sales across several EU countries. Learn more → and IOSSA scheme allowing VAT to be collected at the point of sale on low-value goods (up to €150) imported and sold to EU consumers. Learn more → schemes may apply — see our OSS/IOSS page →.
Importing goods into France
Companies importing goods into France from outside the EU must, in most cases, register for French VAT to account for import VAT — either paid at customs or, more commonly, self-assessed directly on the VAT return through the reverse chargeA mechanism under which the customer, rather than the supplier, accounts for and pays the VAT due on a transaction. Learn more → mechanism (ATVAI), which avoids a cash-flow disadvantage.
Holding stock or a warehouse in France
Storing goods in a French warehouse — whether your own facility or a third-party logistics provider — generally triggers a French VAT registration obligation from the moment goods physically enter French territory, regardless of where your sales are eventually made.
Distance selling and OSS/IOSS schemes
If you sell at a distance to French or more broadly European consumers, specific rules apply: a single €10,000 annual threshold across the EU, the OSSAn EU scheme allowing a single quarterly return to declare and pay VAT due on distance sales across several EU countries. Learn more → scheme for intra-EU sales, and the IOSSA scheme allowing VAT to be collected at the point of sale on low-value goods (up to €150) imported and sold to EU consumers. Learn more → scheme for low-value imported goods. Neither scheme replaces a standard French VAT registration if you also hold stock or a permanent establishment in France — full details (thresholds, options, obligations) are on our OSS/IOSS & e-commerce page →.
Customs Procedure 42
Customs Procedure 42A customs regime exempting import VAT when goods are immediately onward-supplied to another EU Member State. Learn more → may apply if you use France as a transit point for EU-wide distribution — full details are on our VAT Returns (CA3) page →.
Fiscal representative vs tax agent
Non-EU companies generally must appoint an accredited fiscal representativeA jointly liable intermediary appointed by non-EU companies to fulfil French VAT obligations. Learn more →, who is jointly liable for the VAT owed. EU-established companies can instead appoint a tax agentAn intermediary appointed by an EU-established company to handle its French VAT formalities, without being jointly liable for its VAT debts. Learn more →, a lighter-weight arrangement without joint liability. Important exception: companies established in a country with a mutual administrative assistance agreement with France (UK, Norway, Australia, Japan, India and others) receive the same treatment as EU companies and can use a simple tax agent — see the full list of countries concerned →. AFC can act in either capacity depending on your company's country of establishment.
Frequently Asked Questions
Who needs a French VAT number?
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.
Is VAT registration mandatory for a foreign company?
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.
Can a UK company register for French VAT?
Yes. As the UK has signed a mutual administrative assistance agreement with France, a UK company can, like EU companies, use a simpler tax agent for its French VAT registration and returns, without needing to appoint an accredited fiscal representative.
Can a US company register for French VAT?
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.
Does an Amazon FBA seller need French VAT registration?
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.
Does a Shopify seller need French VAT registration?
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.
Do I need a fiscal representative?
Non-EU companies without a mutual assistance agreement with France (such as US businesses) generally must appoint a fiscal representative to register for and manage French VAT. EU-based companies, as well as companies from countries with such an agreement (including the UK), can usually use a simpler tax agent.
How long does French VAT registration take?
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.
What documents are required?
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.
What is the French VAT registration procedure?
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.