Our French lawyers can help foreign investors with the VAT registration in France, as part of the business registration process available in this country.
| Quick Facts | |
|---|---|
| We offer VAT registration services | Yes |
|
Standard rate |
20% |
|
Lower rates |
– 10% for certain foodstuff, pharmaceutical products, TV cable, – 5.5% for water supplies, certain cultural events, – 2.1% for public television, specific newspapers and periodicals |
| Who needs VAT registration | Companies reaching the minimum threshold (EUR 41,250 / EUR 55,000 / EUR 93,500 / EUR 80,011) |
| Time frame for registration | Around 1 month |
| VAT for real estate transactions |
5.5% for property purchase |
| Exemptions available |
For: – intra-community and international transport, – local and regional authorities, – exports of goods |
| Period for filing |
Monthly or quarterly |
| VAT returns support |
Yes |
| VAT refund | For citizens and companies from non-EU countries under certain conditions |
| Local tax agent required |
For non-EU companies |
| Who collects the VAT |
– retailers, – manufacturers, – wholesalers |
| Documents for VAT registration |
– certificate of incorporation, – extract from the French Trade Register, – standard forms |
| VAT number format |
FR country code followed by 11 digits |
| VAT de-registration situations |
When companies close their operations |
| Deadline for monthly VAT returns |
– by the 19th of the following month (EU companies), – by the 24th of the following month (non-EU companies) |
|
SIRET number |
With the VAT registration in France, you also obtain the SIRET number, used to track and identify businesses in the country. |
|
Record-keeping obligations |
Must be kept for a minimum of 10 years. |
| VAT groups in France | Multiple companies or legal entities can join a VAT group in France and be considered as single taxable persons. |
| Requirements for creating VAT groups |
– The head of the company group must have at least 50% control over each member; – Written consent from each member to join the group; – Same accounting periods and VAT regime among all members; – Electronic corporate income tax filing for members with annual turnover higher than EUR 400 million. |
| Appointing a lawyer as tax representative (YES/NO) |
YES, you can appoint our French lawyers as your tax representative. |
| Required invoice information |
– issuance date, – supplier's VAT number, – address, – item description, – unique identification number, – item description, – quantities, – unit prices, – VAT rate, – net value, – total invoice amount |
| Individuals not subjected to VAT |
– employees, – homeworkers (under certain conditions), – persons with occasional and non-recurring income, – microentrepreneurs (if they do not meet the thresholds) |
| Territories in France where VAT registration is not required |
– French Guiana, – Mayotte, – New Caledonia, – Saint-Martin, – Saint-Pierre-et-Miquelon, – Wallis and Futuna |
| Penalties for late VAT payment | Late-payment penalty set at 5 percent of the VAT amount owed |
| Penalties for late VAT filing |
Late-filing penalty in this case set at 10 percent of the VAT amount due |
| VAT deductibility for travel expenses (YES/NO) |
YES, if certain conditions are met. |
| VAT registration obligation for French companies |
– if sales of products exceed 34,600 euros/ year, – if revenue from services exceeds 86,900 euros/ year |
| Other taxes in France |
– corporate tax, – custom duties, – real estate tax, – payroll tax, – social security contributions, etc. |
| VAT exemption when buying property in France | If property is older than 5 years |
What is VAT?
The value added tax or VAT (taxe sur la valeur ajoutée, TVA) is a tax levied on goods and services provided in France and it is also called a consumption tax.
What is the VAT rate in France in 2026?
The standard VAT rate is 20% in France. However, reduced rates of 10%, and 5.5% still apply to most food products and other consumption goods. There is also a reduced rate of 2.1% that applies to: pharmaceuticals, printed materials and other products and services.
What are the VAT registration rules for local companies in France in 2026?
Companies making taxable products in France must register for VAT. As of 1st of January 2026, the VAT registration threshold for companies is EUR 93,500 in the case of legal entities involved in the accommodation industry and those selling goods, and EUR 41,250 for companies supplying services. For entities that offer legal services, the VAT registration threshold is EUR 55,000 as of 2026.
What are the rules for French VAT registration for a foreign company?
There is no threshold for French VAT registration for a foreign company. There are some formalities to take care of for VAT registration in France as a foreign company, among them we mention:
- the obligation to have a tax representative if the company comes from a non-EU country – here, one of our French lawyers will be able to represent you in this case with a power of attorney;
- regarding the necessary documents to apply for French VAT registration for a foreign company, the Articles of Association, VAT certificate from the country of origin, and extract from the national trade register of the company are required;
- several forms with information about the company and activities on the territory of France will be filled out, these being provided by the Service des Impots des Entreprises;
- VAT registration in France must be done in no more than a few weeks from the date of starting the activities.
Do I need to register for VAT if I conduct my operations through a branch office?
Yes, it is required to register for VAT in France if you operate through a branch office, provided that the entity conducts activities that are charged with this tax. Even though the branch is a subdivision of the parent company abroad, the standard registration formalities must be taken into consideration.
You can watch the following video presentation about VAT registration in France:
Are there any VAT exemptions in France in 2026?
The list of products/ services exempt from VAT in France is quite extensive and among these products, there are:
- certain exported products;
- some real estate operations;
- certain imported products;
- activities with educational purposes;
- medical services;
- certain operations fulfilled by non-profit organizations;
- certain operations fulfilled by the authorities.
How can you help me with VAT compliance in France?
Our French lawyers can complete the steps for registration for VAT in France. We can also handle the VAT refund claims, for EU and non-EU companies established in France, and we can also help you prepare and file the VAT and INTRASTAT returns in France and/or other European countries.
How long does it take to obtain a VAT number in France?
Once you have submitted the paperwork for VAT registration in France, the issuance of the number can take around 1 month (up to 2 months in some cases).
What is the structure of the VAT number in France?
The VAT number must be a unique code assigned to a legal entity. In France, the structure of the VAT number is the country’s code – FR, followed by 11 characters (2 letters and 9 digits – the latter representing the SIREN number, which is the business identification code assigned to the company during the incorporation of the legal entity).
When do I need to submit VAT returns?
If you are a VAT payer, you need to submit monthly or quarterly VAT returns.
What are French VAT groups?
VAT groups involve intragroup supplies for the payment of this type of tax. VAT groups can be considered as single taxable persons.
What types of companies can form a VAT group?
Only companies that are registered in France, as well as the French branches of foreign companies.
What are the main conditions to be considered a VAT group?
Here are some conditions that must be met to create a VAT group in France:
- the head of the company group must have at least 50% control over each member;
- the creation of a VAT group requires an application from the head of the group once each member has given his/her written consent to be part of that group of companies;
- the accounting periods of all group members must be the same, and the VAT regime as well, with monthly statements about this tax.
Is there a statutory minimum duration of a VAT group?
Yes, companies that form a VAT group must stay under the same structure for a minimum period of 3 calendar years.
Can I obtain information on other companies’ VAT numbers?
Yes, if you want to check the validity of a VAT number of a company with which you want to engage in business partnerships, you can do so by using the VAT Information Exchange System.
What are the consequences of failing to register for VAT in France?
France has a strict legal system when referring to VAT registration and VAT reporting, so companies that fail to meet any of their obligations in connection to the registration/ payment of VAT in France can suffer any of the following consequences:
- fixed fines;
- fines charged as a percentage of the amount due;
- monthly interest;
- restrictions to conduct business activities in France;
- seizures of the imported/ stored goods, etc.
Can you provide your tax services in other countries?
Yes, we can put you in touch with our partners. For example, if you are interested in opening a company in Qatar, we can assist you there. We offer our services in other countries as well – please address us for an in-depth list of all the countries in which we can represent foreign investors.
If you want to set up a company and need details about VAT registration in 2026, you can contact our law firm in France.