French VAT: Rates, Registration & Rules

Q: What is VAT in France?

France has four VAT rates: Standard 20%, Reduced 1: 10%, Reduced 2: 5.5%, and Super Reduced 2.1%.

Q: How long does it take to get a VAT number in France?

Once the tax authorities have received your documents, it takes an average of 4-6 weeks to process your VAT registration.

Q: How much is a VAT refund in France?

If you’re using the 13th Directive, the minimum refundable amount depends on the period: EUR 400 for quarterly applications and EUR 50 for annual applications.

The team at SimplyVAT guided us seamlessly through VAT registration and company returns filing. Their support from start to finish was exceptional

Kajal, India

FRANCE

Currency	Euro (EUR, €)
Languages	French
Largest Marketplace	Amazon.fr
Most Popular Product Category	Fashion
Tax Authority	Direction Générale des Finances Publiques / The Directorate General of Public Finances
VAT Rates	Standard – 20%
	Reduced 1 – 10%
	Reduced 2 – 5.5%
	Super Reduced – 2.1%

VAT as we know it today was first used in the Ivory Coast in April 1954. At the time, the Ivory Coast was a French colony. French civil servant Maurice Lauré tested VAT there, and finding it successful, implemented it in France in 1958.

In French, Value Added Tax is Taxe sur la Valeur Ajoutée (TVA).

Do I need to register for VAT in France?

Whether you need to register for VAT in France depends on a lot of variables:

Where your business is based
Who your customers are
Where you customers are
Whether you’re selling goods or services
And if you’re selling goods, where your stock is when the purchase is made

Like an answer for your specific situation? The easiest thing to do is to talk to someone. Book a free 15 minute consultation with one of our experts today.

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My B2C business is based outside the EU

Whether you need to register for VAT in France depends on where your goods are, and where you’re selling them.

Selling goods on your website

When you sell through a store you own (like a Shopify store), you have more work to do to be VAT compliant.

If you store goods in France, you'll need to register for VAT there. You have two options when you’re selling goods stored somewhere else in the EU to customers in France:

Which is better for your business will depend on your current set up and plans.

Not sure which you need? You can ask us (for free).

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Importing goods to France

Are your goods outside the EU when your customer buys them? You have three options to sell to France compliantly:

Register for VAT in France
Register for IOSS
Ship your goods to France Delivered at Place (DAP)

An IOSS registration allows you to import goods with an intrinsic value of EUR 150 or less to customers all over the EU – not just France.

If your average order from France has an intrinsic value over EUR 150 registering for VAT might be more efficient.

You can also ship your goods to France DAP. Shipping DAP puts the responsibility for Import fees, duties and VAT on your customer. We really only recommend doing this if you have one-off or infrequent high-value sales to France. Shipping DAP is generally a worse experience for your customers.

Not sure which is the best option? Talk to us about your business and we’ll help you work it out.

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Get Registered for IOSS, Fast

Are you ready to sell to customers in France? Don’t wait any longer, start your IOSS registration now. We can get you your IOSS number in as little as three working days.

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Selling goods on a marketplace

Since 2021 online marketplaces like Amazon or eBay have been responsible for collecting and remitting the VAT on certain sales on their platforms. Marketplaces are responsible for the VAT when:

You, the seller, are based outside the EU
The sale is B2C
The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less
Or the goods are in the EU at the point of sale

For example, you’re an Amazon seller based in the USA. Your stock is in your warehouse in Huntington, WV. Your customer in France orders a EUR100 coat from you. Amazon will charge your customer French VAT and remit it to the Directorate General of Public Finances.

Storing your goods in an EU country will require you to register for VAT there, even though the marketplace collects and remits the VAT. Orders from France with an intrinsic value over EUR 150 will require you register for VAT in France, or ship it DAP.

Don't let VAT get in the way of
Amazon Pan- EU

Getting your goods closer to your European customers means faster delivery. It also means getting registered for VAT. Don’t let that stop you from selling to the 450 million people in the EU – we're here to make it easy.

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Selling Digital Services and Digital Goods to France

Everything that’s not a physical object is considered a service in the EU. Digital services are a category of services that are defined by being “electronically supplied”. That covers things like eBooks, PDFs of sewing patterns, on-demand video courses and tickets to livestreams. If you’re in Canada or the USA, you’ll probably know these things as “Digital Goods”.

To sell digital services to customers in the France you can either:

Determining whether your services are “electronically supplied” can be complicated and has big consequences – if they’re not, you don’t need to register for anything. We recommend you talk to an expert if you’re selling digital services just to make sure.

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My B2C business is based in the EU

This information assumes you’re not based in France.

Selling Goods

Being based in the EU, you can make up to 10,000 EUR in sales to other EU countries before you have to register for anything, depending on where your goods are when they’re sold. All registrations require you to charge your French customers their local VAT rate, then report and pay that amount to the tax authorities.

My Goods are in France

Storing goods in France creates a “taxable supply”. You’ll need to register for VAT in France or for One Stop Shop (OSS) in the country where you’re based.

My Goods are in the EU, but not in France

Essentially, you have a VAT obligation in every country where you hold stock or have customers. If you hold stock in the country where you’re based you can choose to either register for VAT in France, or for OSS. Storing goods in a third country creates another VAT obligation. You can register for VAT there as well or skip the individual registrations and just register for One Stop Shop.

My goods are outside the EU

You have three options when your goods are outside the EU at the point of sale:

Register for VAT in France
Register for Import One Stop Shop (IOSS)
Make your customer the Importer of Record

Making your customer the Importer of Record will mean their order gets hold at customs until they’ve paid any duty and VAT due. If they don’t pay in time, the order will get sent back to you.

Selling Services from the EU to France

In the EU, anything that’s not a physical object is considered a service. It covers everything from catering services to digital downloads. Selling services to consumers in other EU countries requires you to register for OSS. You can register for OSS with your local tax authority.

My goods are outside the EU

Feeling Confused? Take the EU VAT Quiz

Find out in less than a minute if you need to register in the EU and what for – IOSS, OSS,
Non-Union OSS or VAT.

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VAT on Sales to French Businesses

When your customers are other businesses, your VAT obligations change. You might still have to register for VAT (if you store goods in France, for example) but in many cases the VAT is your customer’s obligation.

I’m based outside the EU and selling B2B to France

When you’re based outside the EU, and your EU customer is VAT registered, the reverse charge mechanism often applies. You include “reverse charge mechanism” on the invoice, and they account for it on their VAT return.

I’m based in the EU and selling B2B to France

Generally (but not always), B2B sales between EU states are zero-rated if both you and your customer are VAT registered. Selling to a French business from another EU country doesn’t always mean you have to be VAT registered in France.

However, you do have to:

Be VAT registered where you’re based
Add the transaction to your EC Sales List
Verify your buyer’s VAT number on VIES

French B2B VAT made simple

Business-to-business transactions that cross international borders are simple in theory. In practice they’re often complicated. Tax authorities interpret rules differently, documents go missing (or are never issued), you might be one business in a chain – it gets complicated quick.

Make it easier with some expert advice.

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How do I register for VAT in France?

In France, VAT registrations are usually handled by the Corporate Tax Service (Service des Impôts des Entreprises / SIE). Forms are available in English, but you have to fill it in in French. We highly recommended that you work with a translator, as mistakes will slow the registration process.

As well as your registration form, you’ll need to submit the following documents:

A copy of your ID
The articles of association of your company, translated into French
Evidence of your company’s activities in France (such as invoices or contracts)
A copy of your commercial registration
The original Power of Attorney documents (if your registration is filed by a representative)

You don’t need to incorporate a company or have an address in France to register for VAT. However, most businesses based outside the EU are required to have a Fiscal Representative. A fiscal representative is a person or company jointly liable for VAT you owe in France.

VAT Essentials: France

Our VAT Essentials eBooks are designed specifically for ecommerce brands. Get all the information you need to start selling compliantly, including the full list of which countries don’t need a fiscal representative in France.

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French VAT Returns

VAT returns in France are usually submitted monthly. However, depending on your turnover, you might only be required to file quarterly. Your returns should include any corrections for previous submissions.

Intrastat Thresholds France

Intrastat is a statistical report used by the EU to collect and analyse data on the movement of goods between EU Member States. You don’t have to file Intrastat reports until you’ve passed a threshold. The national authority in France doesn’t publish the thresholds. Instead, they’ll contact you to tell you to start filing.

Sometimes the authorities get it wrong, and you haven’t actually passed the threshold. Intrastat reports are a large administrative burden. If you’ve told you’ve crossed a threshold, get us to check that’s the case.

Intrastat Support

VAT Refunds France

If you buy something from a French supplier, or import goods into France, you’ll be charged input VAT. You can claim input VAT back on your French VAT return. When you have more input VAT than output VAT, the difference can either be carried forward as credit or refunded at the end of year.

To get the excess refunded, you need to have at least EUR 150 in credit. Once you've requested a refund, the French tax authority will review your claim. They’ll make their decision within 60 days.

Refunds when you’re not VAT registered in France

If you’re not registered for VAT in France, you can still get a VAT refund. How you do it depends on whether you’re based in the EU or not.

Businesses based in the EU can use their national tax authority’s online portal to use the EU Refund Directive. Once the claim has been processed, the French Tax Authority will refund you the money.

If you’re not based in the EU, you’ll need to use the 13th Directive.

13th Directive Refunds in France

You’ll have to have a fiscal representative to apply, but you can do so wherever you’re based..

The minimum period you can claim for is three months, and the max is a year. If you’re claiming for less than a year, the minimum amount you can claim is EUR 400. If you claim for the whole year, the minimum decreases to EUR 50. You have until the 30th of June the year following the refund period to make your claim. For example, the deadline to refund VAT paid in April 2024 is June 2025.

13th Directive refunds are admin intensive and can take a long time. If you’d like to save time on getting your money back, we can handle them for you.

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France VAT FAQS

What is VAT in France?

France has four VAT rates:

Standard: 20%
Reduced 1: 10%
Reduced 2: 5.5%
Super Reduced: 2.1%

Do I need a fiscal representative in France?

Most non-EU businesses require a fiscal representative to register for VAT in France.

How long does it take to get a VAT number in France?

Once they’ve received your documents, it takes an average of 4-6 weeks for the tax authorities to process your registration.

How much is a VAT refund in France?

If you’re using the 13th Directive, the minimum amount you can refund changes based on the period you’re claiming for. It’s EUR 400 for quarterly applications and EUR 50 for annual applications.