What You Need to Know

If you’ve recently realised that your business should have been registered for VAT in France earlier than expected — for example, because you exceeded the EU distance selling threshold, started storing goods in France, or triggered a local VAT obligation — you may be wondering whether it’s possible to register with a retroactive date.

Here’s what you need to know about how backdating works in France.

Can a VAT registration be backdated in France?

No, in practice it is not possible to choose a retroactive VAT registration date in France.

The effective registration date is determined by the French tax authorities (Service des Impôts des Entreprises – SIE) when your application is processed. It is not typically possible to request that the VAT number be issued with a past date simply because your taxable activity began earlier.

This means that even if your obligation started before you applied, your official VAT registration certificate will reflect the date assigned by the tax office — not the date your activity first triggered VAT liability.

What if I started trading before I registered?

If your business carried out taxable activities in France before submitting the VAT registration application — such as:

• Storing goods in France (e.g. Amazon FBA stock held locally)

• Making local French sales

• Exceeding the €10,000 EU-wide distance selling threshold (if not using OSS)

— this situation can still be regularised.

Once your French VAT number has been issued, it is possible to submit VAT returns covering the earlier periods during which taxable activity took place.

This allows you to declare and pay the VAT that was due from the date your obligation began.

How backdated filings work in France

After your VAT number is issued, your hellotax VAT professional can prepare and submit VAT returns for the relevant past periods.

You will need to provide:

• Complete sales data

• Purchase invoices (for input VAT recovery)

• Details of stock movements, if applicable

French VAT returns are typically filed monthly (or quarterly in some cases), and the correct reporting frequency will be confirmed by the tax office upon registration.

The French tax authorities may apply:

• Late payment interest

• Late filing penalties

The amount depends on how long the VAT has been outstanding and the specific circumstances.

Submitting accurate and voluntary backdated declarations helps demonstrate that your business is acting in good faith and aiming to remain compliant with French VAT law.

How to avoid issues in future

To prevent late registration situations in France:

• Monitor your EU cross-border sales against the €10,000 OSS threshold

• Apply for VAT registration immediately if you store goods in France

• Review your fulfilment and logistics arrangements regularly

• Confirm whether OSS registration is sufficient for your activities

If you are unsure whether your business activities trigger a French VAT obligation, your hellotax Account Manager or VAT expert can review your setup and advise on the appropriate next steps.

Summary

💡 Tip: Register as soon as you identify a French VAT obligation. Early action reduces the risk of penalties and avoids the need for corrective filings later.