📌 Who Needs VAT Registration in France?

In France, VAT registration is required for businesses that carry out taxable activities, such as selling goods or services to non-VAT-registered customers. However, if your company is based outside of France and only sells to VAT-registered businesses (B2B), you may not need to register for VAT. If you store your products in France, then the VAT registration liability raises. 

if there’s no storage and no B2C activity in France, the registration request will likely be rejected.

🔄 Reverse Charge Mechanism for B2B Transactions

If a non-resident company exclusively sells to VAT-registered businesses in France, the reverse charge mechanism applies under Article 283-1 of the French Tax Code (CGI). This means that the French buyer is responsible for reporting and paying the VAT, not the seller. As a result, the French tax authorities may reject your VAT registration request.

✅ Example:
A Turkey-based company 🇹🇷 selling only B2B to VAT-registered businesses in France 🇫🇷, without storing goods there, should not apply for a French VAT number. The tax office will likely reject the request due to the reverse charge mechanism.

💰 How to Claim a VAT Refund for Purchases in France?

Even if your company is not eligible for VAT registration, you may still be able to recover VAT paid on business-related expenses in France (e.g., hotel stays, trade fairs, business-related purchases).

🔹 EU businesses can apply for a VAT refund under Directive 2008/9/EC
🔹 Non-EU businesses can apply under the 13th Directive

⚡ What Should You Do?

✅ If your company only sells B2B in France, VAT registration is not required and your application will likely be rejected.
✅ If you have French business expenses with VAT, you can apply for a VAT refund through your local tax authority.