French VAT Registration for Foreign Companies: When It Applies and How It Works

French VAT registration can apply to a foreign company even if it has no office, staff or French subsidiary. Holding stock in a French warehouse, importing goods or selling to French consumers can all be enough. The rules depend on what you sell, who you sell to and where your company is established.

This guide explains when a foreign company has to register, when the customer accounts for the VAT instead, and who needs a fiscal representative.

When Is French VAT Registration Required?

According to the French tax authorities, a foreign business with no permanent establishment in France can be liable for French VAT on transactions located in France. Typical triggers include:

• sales of goods delivered within France, for example from stock held there;
• intra-EU acquisitions of goods in France;
• imports into France, where you do not already hold a valid French VAT number;
• certain services performed in France or supplied to French customers;
• sales to customers who are not registered for VAT in France.

In addition, registration is linked to reporting duties. The French customs authorities state that it remains mandatory where a foreign company is liable for VAT itself or must complete declarations in France, such as for intra-EU acquisitions, exports or intra-EU supplies.

When Your French Customer Accounts for the VAT

You do not always need a French number. When a business established outside France makes a taxable supply to a customer that holds a French VAT number, the customer often accounts for the tax on its own return under the reverse-charge mechanism.

As a result, a foreign company whose only French transactions are reverse-charged B2B sales may therefore have no registration requirement. The moment it also sells to private individuals, moves its own goods into France or carries out other reportable transactions, this changes. Review each sales flow separately instead of relying on a general rule.

Online Sales to French Consumers

EU sellers making cross-border distance sales to French consumers can generally report French VAT through the EU One Stop Shop once they exceed the EU-wide €10,000 threshold, instead of registering in France. However, goods held in French stock are a different matter: a sale from a French warehouse is a domestic sale, and the One Stop Shop does not remove the need for French VAT registration where you store goods in France.

Do You Need a Fiscal Representative?

This is often the most important question for non-EU companies.

A fiscal representative is a business established in France and registered for VAT. It undertakes to complete your VAT formalities and, where tax is due, to pay it in your place. Because it takes on that responsibility, it will usually review your flows and may ask for a guarantee before accepting the role.

The list of countries covered by the exemption is set by ministerial order and can change. Do not rely on an old list: check your country’s position before you file, particularly if you are based in the UK or the United States.

How to Register for VAT in France

1. Map your transactions. List what you sell, where goods move from and to, and who your customers are.
2. Confirm the obligation. Identify which flows require French VAT and which fall under reverse charge or an exemption.
3. Identify the right tax office. This is the SIEE, or the local office linked to your fiscal representative.
4. Prepare your documents. Expect to provide proof of your company’s existence, details of its legal representative, and evidence of your planned French activity. Foreign documents may need a French translation.
5. Appoint your representative or agent if needed. A mandate for an EU company must meet formal conditions: it has to be exclusive, written in French and signed by a person authorised to bind the company.
6. Set up your reporting. Once you have your number, make sure your invoices and accounting system can produce compliant French returns.

Allow time for this step. For example, processing can take a while, so if you know that stock will arrive in France on a set date, start early. A company that starts selling first may need to catch up on past periods.

Your Obligations After Registration

In other words, registration is only the start of the process. A company registered for French VAT generally has to:

• issue invoices with the required French mentions and the correct VAT rate;
• file periodic VAT returns and pay any tax due on time;
• keep records that support the amounts declared;
• complete EU reporting where it moves goods or sells to EU businesses;
• track reforms to invoicing and reporting.

France’s standard VAT rate is 20%, with reduced rates for certain goods and services. Read our guide to declaring and paying VAT in France for more on the filing process.

VAT Changes to Watch in 2026 and 2027

E-Invoicing and E-Reporting

The French e-invoicing mandate mainly targets businesses established in France. A foreign company with no French establishment is generally outside the obligation to issue e-invoices, but a French VAT registration can still bring e-reporting duties for some transactions. Dates and scope have shifted during the reform, so verify the current position for your own situation. Our article on the French e-invoicing reform is a useful starting point.

New VAT Code Structure

The recodification of French VAT rules into the Code on Taxes on Goods and Services (CIBS) was postponed to 1 January 2027. Consequently, article references in your procedures and contracts may need updating.

VAT Registration or VAT Refund?

By contrast, a company with no taxable sales in France may simply have paid French VAT on costs such as trade fairs, hotels or professional services. In that case, a refund claim may be the right route rather than registration. Separate procedures and deadlines apply to EU and non-EU businesses, and missing a deadline can cost you the claim. See our guide to VAT reclaim in France for foreign companies.

Common Mistakes to Avoid

• Assuming no French company means no French VAT.
• Applying reverse charge to customers who have no French VAT number.
• Storing goods with a logistics provider in France without looking at the VAT impact.
• Waiting until a first shipment arrives to start the registration.
• Choosing a structure without considering VAT. Our guide on branch vs subsidiary in France explains the wider decision.

Frequently Asked Questions

Does French VAT registration mean my company has a permanent establishment in France?

No. VAT registration and corporate tax are separate issues. A company can be registered for VAT without having a taxable presence for corporate income tax. However, your activity in France should be reviewed under both sets of rules.

Can a UK company register for VAT in France?

Yes, if it has taxable transactions there. Since the UK is no longer in the EU, confirm whether a fiscal representative is required under the current rules.

Can an accountant handle French VAT registration for me?

Yes. An adviser can prepare the file, deal with the authorities and set up your filing calendar, either as your agent or alongside your fiscal representative.

Get Your French VAT Set Up Correctly

A wrong assumption about VAT can leave a foreign company with unexpected tax, blocked shipments or several periods to regularise. ESCEC International helps international businesses work out their French VAT position and manage their obligations in English.

Selling to France or storing goods there?

Book a session with an ESCEC International expert to check whether you need French VAT registration and how to stay compliant.

This article gives general information as of November 2026 and does not replace advice on your specific situation.