|What is the structure of the VAT number?||Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State may be identified||French VAT numbers have 13 characters [FR + 11 digits]. The last 2 digits constitute a control number.|
|How is the tax period determined?||The tax period shall be set by each Member State at one month, two months or three months.|
Member States may, however, set different tax periods provided those ones do not exceed one year.
Under the normal regime, your company has to report its VAT position by filing periodical VAT returns on a monthly basis. Quarterly filing can also be opted for under conditions.
|When should periodical VAT return be filed?||The VAT return shall be submitted by a deadline to be determined by Member States.|
That deadline may not be more than two months after the end of each tax period.
|For foreign companies, monthly or quarterly VAT returns are due on the 19th day of the month following the end of the tax period.
Since 01/10/2014, e-filing [télédéclaration”] is mandatory for all companies for VAT return and VAT refund. For the payment of VAT, e-payment [“télérèglement] will be also mandatory for foreign companies as from 01/12/2015.
|Annual recapitulative statement||Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year.|
That return shall provide all the information necessary for any adjustments.
|Your company is not required to file any summarizing annual VAT return in France.
|Recapitulative statement of intra-EU supply of goods [European Sales Listing - ESL]||The recapitulative statement shall be drawn up for each calendar month.|
However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency.
The recapitulative statement shall be submitted within a period not exceeding one month.
|The recapitulative Statement [D.E.B.] must be drawn up for each calendar month and submitted to French VAT authorities by the 10th of the month after the end of the reporting period [month]. Filing the Statement on a quarterly basis is not possible.
|What is the payment deadline?||Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. |
Member States may, however, set a different date for payment of that amount.
|VAT due should be paid by the filing deadline for the VAT return. For the payment of VAT, e-payment [“télérèglement] is mandatory for foreign companies since 01/12/2015.
|Are interim payments required?||Member States may require interim payment to be made.||Interim payments are not required.|
|VAT refund for companies VAT registered in the country.|
Is any VAT credit automatically carried forward or refunded?
|Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.||A VAT credit is in principle automatically carried forward to the next tax period, unless a tax refund has been applied for.
|Optional reverse charge (art. 194 of the VAT Directive) for non-resident supplier.||Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.||Reverse charge is applicable to all domestic supplies of goods and services carried out by a taxpayer not established in France provided the customer is VAT registered in France.|
|Do special arrangements apply to "call-off-stock"?||Yes
Simplification measures are applicable.
Foreign taxpayers are therefore not required to be VAT registered in France provided the conditions are met.
|VAT warehousing regime||Member States may exempt the importation of goods and the supply of goods which are intended to be placed under warehousing arrangements other than customs warehousing.||France has introduced VAT warehousing regime applicable under specific conditions.
|VAT on importation – Postponed accounting via the VAT return.|
Is it possible for a company to pay the import VAT via the periodical VAT return?
|Member States may provide that VAT on importation does not need to be paid at the time of importation on condition that it is entered as such in the VAT return to be submitted.||Since 01/01/2015, a new postponed accounting via the VAT return is available in France. Under specific authorization (“Procedure de domiciliation unique”) payment of French VAT on import could be postponed into the VAT return (no more pre-financing of VAT = positive impact on the cash flow).Since 01/01/2017, it has become possible for all EU companies and non-EU companies to request the deferred payment through a formal authorization provided several conditions are met.|
|Triangulation can be applied when the middleman (B) is VAT registered [as a non-established company] for others supplies in the 3rd country (Member State of destination)?||Triangulation regime ABC cannot be applied if the middleman B is VAT registered as a non-established company in France [Member State C].|
|Intrastat Threshold||Dispatches: N/A
Arrivals: € 460,000
|Distance Sales - Threshold||€ 35,000|
|Ministry of Finance||French Ministry of Finances|