The competent business tax department for businesses without a permanent establishment in France
Publié le 20/02/2017, modifié le 04/12/2019 Lecture 1 minute
Finding the correct business tax department depends on the nature of your business activity and the location of your establishment.
VAT - Company based in the EU
Your company is located in an EU Member State and carries out VAT taxable transactions in France.
Businesses based in an EU Member State which do not have a permanent establishment in France but which carry out VAT taxable transactions there must register, report them and pay VAT in France.
VAT - Company based outside the EU
Your company is located outside the European Union and carries out transactions that are liable for VAT in France
Corporation tax
Your company carries out an economic activity in France or has revenue earned in France
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