Registration of your company in France, without administrative missteps
Obtain your intra-community VAT number and the formal appointment of your accredited tax representative, in compliance with Article 289 A of the French Tax Code.
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 representative, 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 agent, 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). This obligation is independent from VAT registration — 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.
Frequently asked questions
What's the difference between a tax representative and a tax agent?
A tax representative is jointly liable for VAT payment and is mandatory for non-EU companies. A tax agent acts on behalf of the company without that joint liability; it is sufficient for companies established in the EU or in a country with a mutual assistance agreement with France.
How long does Company Registration take?
The timeline depends on the complexity of the case and how quickly the tax authority responds. We provide a precise estimate after reviewing your initial situation.
What documents are needed to start the process?
Generally: company registration certificate, articles of association, ID of the signatory, and a description of the planned operations in France. The exact list is provided after reviewing your file.