VAT - Company based outside the EU
Transactions carried out in France and liable to VAT there
Foreign companies not established in France but which carry out transactions in France are liable for VAT in France.
The transactions in question include:
- Deliveries and sales of goods when delivery is in France
- Certain services provided in France or for the benefit of customers residing or based in France
- E-commerce transactions when the services are provided to persons based or domiciled in France that are not liable for VAT.
For some of these transactions, VAT is no longer paid by the company based outside France but directly by the purchaser of the goods or the user of services when the latter has a VAT ID number in France (reverse charge mechanism).
Particular cases
If your company is established in one of the following countries, the applicable regime is similar to that for companies established in the European Union:
- Australia
- Azerbaijan
- Georgia
- India
- Iceland
- Mexico
- Moldova
- Norway
- South Korea
- St. Bartholomew
- South Africa
- Aruba
- Curacao
- Ghana
- Greenland
- Faroe Islands
- Mauritius
- Japan
- New Zealand
- French Polynesia
- Saint Martin
- Sint Marteen
- Tunisia
- Ukraine
Relevant department
Formalities must be accomplished with the business tax department with jurisdiction over the representative's location.
Appointing a tax representative in France
A company established in a State outside the European Union that does not have a permanent establishment in France and whose business activity is liable for VAT must appoint a tax representative based in France, who shall accomplish the formalities in your stead.
MAJ le 04/05/2017