Do foreign companies have to register for VAT ?

In brief: If your company does not have a permanent establishment in France and if you carry out at least one of the operations/transactions set out below that require registration for customs purposes or the filing of VAT returns, then you will have to register for VAT in France.

Registration solely for customs purposes
For a foreign company with no permanent establishment in France, the competent department depends on the location of its establishment and the nature of its obligations.
Mandatory documents