Relevant operations/transactions

In the following cases, registration for VAT in France is required only to carry out customs operations (use of VAT number and filing of any declarations of trade in goods). The following transactions do not require the filing of VAT returns (form CA3):

  •  Intra-Community acquisitions made in France
  •  Assimilated intra-Community supplies representing transfers of inventories (in this instance, the foreign company retains ownership of the goods shipped from France to another EU Member State)

Registration for operations/transactions requiring VAT returns to be filed

If the following operations/transactions are carried out from France, VAT returns (form CA3) must be filed:

  • Invoicing of transactions subject to VAT in France to individuals, entities or businesses not identified for VAT in France. In this case, the VAT collected must be entered in the VAT returns and payment will be owed if its total is more than the deductible VAT.
  • Intra-Community supply from France (physical transfer of the goods to another Member State and change of ownership)
  • Export from France
  • Distance selling of goods from another country to individuals in France (if this exceeds an annual limit of €35,000 in sales to France or if the option of being taxed for VAT in France as from the 1st euro is exercised)
  • Reverse charge procedure for import VAT (since 1 January 2022, registration has been mandatory for these transactions and, where applicable, you should state that your request relates to the reverse charge procedure for imports on form EE0 in boxes 8 and 12)
  • Reverse charge procedure for VAT on purchases of goods or services from a taxable person not based in France, when the business is already registered for VAT in France for customs purposes
  • Reverse charge procedure for VAT on subcontracting, as part of services in the construction industry
  • Letting unfurnished property for business use (optional payment of French VAT if the option is taken up)

Registration for mandatory online filing for the following taxes using Appendix no. 3310-A

Liability for the following taxes requires VAT registration due to the online filing requirement using Appendix no. 3310-A :

  • General tax on polluting activities (TGAP): polluting emissions, oil, detergents, mined or quarried materials and waste. The conditions for paying this tax are the same as for VAT. These taxes are owed by companies operating facilities that emit pollutants or those making an initial supply or first use of taxable products. The operators of facilities for storing, processing or transferring waste are liable for the TGAP levied on waste.
  • Contribution on soft drinks (BNA) covering the contributions on mineral water, beverages containing added sugar and on water, beverages and other preparations. Companies that produce, buy or resell these beverages or that source water from mineral springs are liable for this tax as from the first supply of these products to the French domestic market.
  • Sales tax on plant protection products (as from 1 January 2022). This tax is owed by companies having a marketing authorisation or parallel trade permit for these products.

Special case: invoicing to an entity or company identified for VAT in France.

A foreign company, which is not based in France, is not liable for VAT in France if its customer is a French or foreign company identified for VAT in France. In this case, the customer identified for VAT in France must reverse-charge the VAT pursuant to Article 283-1 of the French General Tax Code. This means that the customer collects, and potentially deducts, the VAT on its own VAT returns under ordinary law conditions.
When a foreign company is not liable for VAT in France and does not carry out any operations/transactions requiring a French VAT number (see above), it does not have to register for VAT.