When do you need to VAT register in France?

Foreign companies which carry out specific commercial activities in France, may be required  to submit VAT returns and consequently have to register for VAT purposes in France. These companies should make sure that the French VAT regulations are respected.

There are various situations where a VAT registration is required.

VAT identification is mandatory when the foreign company not established in France carries out transactions for which it is liable for tax (transactions carried out with customers not identified for VAT purposes in France) or for which it must complete reporting formalities in France (intra-Community acquisitions, export supplies, intra-Community supplies, imports followed by an intra-Community supply known as "regime 42").

VAT Obligations

When VAT registered, foreign companies have to deal with their VAT obligations, i.e. filing periodical VAT returns, keeping of books and records, VAT accounting, issuance of invoices, payment of VAT, invoices with mandatory information, etc.