- Foreign companies must register for VAT in France if they conduct certain operations subject to French VAT.
- Registration is required for companies both within and outside the EU.
- Companies must register if they deliver goods in France, provide taxable services in France, import goods into France, or engage in intra-community deliveries or acquisitions of goods.
- Examples include a US company buying from a French supplier to sell to French customers, or a Swiss company hosting an event in France for French clients.
- Companies must distinguish between situations requiring VAT registration and those allowing for VAT reimbursement.
- Incorrectly choosing between registration and reimbursement procedures can lead to rejected requests and penalties.
- Non-EU companies must appoint a tax representative in France.
Source: cyplom.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "France"
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- Distinguishing VAT Registration and Permanent Establishment Obligations in France for Foreign Companies
- VAT Refund Process in France for Non-EU Businesses: Eligibility, Steps, and Deadlines
- VAT Rules on Vouchers
- Chorus Pro Confirmed as Official E-Invoicing Platform for French Public Sector Post-2026