Registering for VAT in France requires specific information and supporting documentation. Below you’ll find a detailed Q&A explaining what is required by French law and why.

1. Who must register for VAT in France?

You must register for French VAT if:

• You store goods in France (e.g. Amazon FBA warehouse)

• You import goods into France in your company’s name

• You sell goods locally within France

• You exceed EU distance selling thresholds and are not using OSS

• You are a non-EU business making taxable supplies in France

2. What information is legally required for a French VAT application?

The French tax authority (Service des Impôts des Entreprises – SIE) requires:

• Full legal company name

• Legal form (Ltd, GmbH, SARL, etc.)

• Registered address

• Company registration number

• Country of incorporation

• Details of directors or legal representatives

• Description of business activity

• Planned start date of taxable activity in France

• Estimated turnover in France

• Bank account details (IBAN/BIC)

• Contact details (email, phone)

3. What company documents must be provided?

Certificate of Incorporation / Company Extract

Proof your business legally exists.

Articles of Association

To identify legal representatives and company structure.

VAT Certificate from Home Country (if applicable)

Confirms you are VAT registered in your country of establishment.

Tax Identification Certificate (if separate from VAT number)

Shows you are registered for tax in your home country.

Director’s Passport or ID

French authorities must verify the identity of the legal representative.

4. Is a French fiscal representative required?

It depends on where your company is established:

• EU-established businesses: No fiscal representative required.

• Non-EU businesses: A French fiscal representative is legally required (unless established in a country with a mutual assistance agreement with France).

The fiscal representative is jointly liable for VAT obligations in France.

5. Do I need a French bank account?

No. A French bank account is not legally required.

However, you must provide valid company bank details (IBAN and BIC) for VAT refunds and payment identification.

6. Do I need an EORI number?

If you import goods into France, you must have:

• A valid EORI number

• The importing entity must match the VAT applicant

The French tax office may cross-check customs data with your VAT registration.

7. What activity details must be provided?

You must explain:

• What goods or services you sell

• Where goods are stored

• Where goods are shipped from

• Whether you sell via marketplaces (Amazon, eBay, Shopify, etc.)

• Whether you import goods into France

• Your expected annual turnover in France

Certain goods may be subject to reduced VAT rates or special rules.

8. What is the “start date of taxable activity”?

This is the date when you first:

• Stored goods in France

• Made a taxable sale in France

• Imported goods into France in your company name

If the activity already started, the registration date must reflect this (retrospective registration may apply).

9. How long does French VAT registration take?

Processing times vary but typically:

• 4–8 weeks for a Tax Identification Number

• 2–4 additional weeks for a VAT number

Timelines depend on tax office workload and completeness of the application.

10. Will I automatically receive a French VAT number?

No.

The tax office may:

• Request additional documentation

• Ask further clarification questions

• Refuse the application if requirements are not met

Complete and accurate information reduces the risk of delay or refusal.

11. What happens after registration?

Once registered, you must:

• Submit VAT returns (monthly or quarterly depending on turnover)

• Submit an annual VAT return (CA12) if required

• Maintain compliant accounting records

• Issue French-compliant invoices

• Pay VAT by the legal deadline

Failure to comply may result in penalties.

12. Can the French tax office request additional documents?

Yes.

They may request:

• Sales contracts

• Warehouse agreements

• Import documentation

• Marketplace screenshots

• Proof of economic activity

• Power of attorney (if represented)

13. Why is so much information required?

French VAT registration is not automatic.

The tax office must verify:

• The legitimacy of the business

• The economic activity in France

• The correct VAT treatment

• The identity of the legal representative

• Compliance with EU and French tax law

Providing complete and accurate information ensures a smoother registration process.