Why did this happen?

If you have a French VAT number and you’ve received a notification from the Direction Générale des Finances Publiques (DGFiP), it can feel worrying — but audits are a normal part of the tax system.

This article explains:

• why audits happen
• what the tax authorities are usually checking
• what you should do next
• how hellotax can support you — and what we cannot do

⚠️ Important: This article is for guidance only and is not tax or legal advice. In some situations, you may need to speak with your accountant or a tax professional.

Why have I been selected for an audit?

Being selected for an audit does not automatically mean you have done something wrong.

The French tax authorities (DGFiP) may initiate an audit for several common reasons:

✔ Routine or random checks

France regularly performs checks to ensure VAT is reported correctly.
Many businesses are reviewed at some point, especially in e-commerce.

✔ Data mismatches

The tax authorities may identify differences between:

• your VAT returns and marketplace reports (Amazon, eBay, etc.)
• OSS reports vs. French VAT filings
• import data from customs vs. declared sales
• reported VAT credits vs. declared turnover

These differences do not always mean there is an error — but they may trigger questions.

✔ Late filings or payments

If VAT returns were submitted late, corrected multiple times, or payments were delayed, the tax authorities may review your account more closely.

✔ Rapid growth or unusual activity

Significant changes — such as a sudden increase in sales, new warehouse locations, or a high volume of returns — may trigger additional checks.

✔ Missing or incomplete records

If previous requests for clarification or documentation were not answered, the tax authorities may escalate the situation to a formal audit.

What are the tax authorities checking?

Typically, the DGFiP will want to confirm that:

• your reported sales and VAT amounts are accurate
• the correct VAT rates have been applied
• intra-EU transactions and digital service rules have been followed
• invoices comply with French VAT requirements
• proper accounting records and supporting documentation are maintained
• OSS declarations match your underlying sales data
• import VAT has been correctly handled (if applicable)

📌 In most cases, the authorities will request documents for a specific period, not your entire business history.