What to Expect

If your business has stopped trading in France or no longer requires a French VAT number, you can request a VAT de-registration. This is the formal process of notifying the French tax authorities (Service des Impôts des Entreprises – SIE) that your taxable activities in France have ended.

When to Apply for De-registration

You may need to de-register for VAT in France if:

• You have stopped taxable activities in France and do not plan to resume in the near future.

• You no longer store goods in France (e.g. you have removed stock from French warehouses or Amazon FBA).

• Your company has ceased operations in France entirely.

• You are now reporting eligible EU distance sales via the OSS (One-Stop Shop) in another EU country and no longer have a local VAT obligation in France (e.g. no stock held locally and no domestic French sales).

If you are unsure whether you still require a French VAT number, your hellotax Account Manager can review your activities and confirm whether de-registration is appropriate.


 

How the De-registration Process Works
 

1. Request Submission

Your hellotax VAT team will prepare and submit a formal de-registration request to the responsible French tax office (SIE).

2. Processing Time

The French tax authorities typically take 8–12 weeks to process a de-registration request.
However, timelines can vary depending on the tax office and whether additional information is required.

3. Final VAT Filings

All outstanding VAT returns must be submitted up to the effective cessation date.

This includes:

• All periodic VAT returns (monthly or quarterly)

• Any outstanding VAT payments

• In some cases, an annual VAT summary return if applicable

The tax office may finalise the de-registration but this does not mean there will be no further liabilities.

4. Confirmation

Once approved, the French tax authorities will issue written confirmation that your VAT number has been deregistered.
After this point, your French VAT number becomes inactive.
 

Important Notes

⏳ Processing time: Allow approximately 8–12 weeks from submission, though delays are possible.

📑 Final returns required: All VAT returns must be filed and paid before closure is approved.

🚫 Do not issue French VAT invoices: After the effective date of de-registration, you may no longer issue invoices charging French VAT.

📦 Stock check required: If you previously stored goods in France, the tax office may request confirmation that stock has been removed or properly declared.

💬 Possible follow-up questions: The tax office may request clarification regarding final transactions, stock movements, or open balances. Prompt responses help avoid delays.

What Happens After De-registration

Once your French VAT de-registration is confirmed:

• You will no longer be required to submit periodic French VAT returns.

• Your French VAT number will appear as inactive in the EU VIES database (if previously listed).

• You should update marketplaces (e.g. Amazon, eBay) and inform business partners that the VAT number is no longer valid.

If you resume taxable activities in France in the future (e.g. store goods again or make local sales), you must apply for a new VAT registration. Previously deregistered VAT numbers cannot simply be reactivated.

Summary

💡 Tip: Before submitting your de-registration request, ensure all VAT returns and payments are fully up to date. This significantly reduces the risk of delays and helps the French tax office close your file smoothly.