VAT registrations and simplications in France

Foreign non-established businesses must register for VAT in France as soon as a taxable supply is made.
Examples of taxable transactions include domestic supply of goods not reverse charged, supply of services not reverse charged, export, import, intra-Community acquisition, intra-Community supply, and distance sales.
Voluntary registration is not possible in France for foreign non-established businesses, and there is no registration threshold.
Small established companies can benefit from special VAT regimes that simplify their compliance obligations.
A backdated registration is possible, and input VAT incurred before the VAT registration may be deductible.
A limited VAT registration for foreign companies is also possible in France.
Non-EU businesses must appoint a French fiscal representative when registering for VAT purposes in France, while EU businesses can register directly.
France also has a VAT group regime for closely bound taxable persons.

Source Marosa