VAT Registration in France for Non-EU Companies — Complete Guide

If your company is based outside the European Union and you sell goods or services to customers in France, you almost certainly need a French VAT number. What many non-EU operators don't know is that France adds an extra layer of complexity: a mandatory fiscal representative under Article 289 A of the French Tax Code.

This guide covers who needs to register, how the process works, what it costs, and the mistakes that delay or derail applications.

Who Needs to Register for French VAT?

French VAT registration is required for non-EU companies that:

• Store goods in France — FBA (Fulfillment by Amazon), third-party logistics warehouses, or any French storage facility creates an immediate VAT obligation, regardless of sales volume.
• Sell goods to French consumers (B2C) — Once your distance-selling threshold is exceeded (€10,000 across the EU under OSS rules), French VAT applies.
• Sell goods to French businesses (B2B) with delivery in France — If you're importing goods and selling them locally, you need a French VAT number to reclaim import VAT and charge output VAT.
• Provide certain services in France — Construction, installation, event services, and some B2C digital services create a local VAT obligation.
• Operate on French marketplaces — Amazon.fr, Cdiscount, Fnac, and other platforms now require seller VAT registration for cross-border stock.

OSS Alternative: If you only ship goods from outside France directly to French consumers (no French stock), you may be eligible for the OSS (One-Stop Shop) scheme instead, which avoids individual country registrations. But if you use French warehouses, OSS does not apply.

The Fiscal Representative Requirement (Article 289 A)

This is the rule that catches most non-EU companies off guard.

Under Article 289 A of the French General Tax Code (CGI), all companies established outside the EU must appoint a fiscal representative in France. This is not optional. There is no self-registration pathway for non-EU entities.

A fiscal representative is a French-based entity (typically a tax consultancy or specialist firm) that:

• Becomes jointly and severally liable for your French VAT obligations
• Submits VAT returns to the French tax authority (Direction Générale des Finances Publiques, or DGFiP) on your behalf
• Holds a French VAT number in their name linked to your activity
• Acts as the official point of contact for the French tax authorities

This joint-and-several liability is significant. If you don't pay your VAT, the fiscal representative is on the hook. This is why fiscal representatives charge a fee and require security deposits — typically 3–6 months of estimated VAT liability.

Note for EU companies: EU-based businesses can register directly with the French tax authorities without a fiscal representative. This guide focuses on non-EU companies only.

Step-by-Step Registration Process

Step 1: Determine Your VAT Obligation

Before starting the application, confirm:

• Do you have stock in France?
• Are you importing goods into France?
• Are your sales to French customers above threshold?
• Do you provide locally-supplied services in France?

If yes to any of the above, registration is required.

Step 2: Appoint a Fiscal Representative

Select a licensed French fiscal representative. This entity must be approved by the French tax authorities and willing to accept liability for your account. Agreements include:

• Power of attorney (procuration fiscale)
• Security deposit arrangement
• Fee schedule for ongoing representation

This step alone can take 1–3 weeks depending on due diligence and document preparation.

Step 3: Gather Required Documents

Your fiscal representative will submit the application on your behalf. Required documents typically include:

• Certificate of incorporation (with apostille or legalization for non-Hague Convention countries)
• Proof of business activity — contracts, invoices, purchase orders showing French transactions
• Bank account details — for VAT refunds and direct debits
• Power of attorney authorizing the fiscal representative
• Tax residency certificate from your home country
• VAT registration certificate from your home country (if applicable)
• Articles of association
• All documents in French or with certified translation

Missing or improperly certified documents are the #1 cause of delays.

Step 4: Submit the Application to the SIE

The application goes to the Service des Impôts des Entreprises (SIE) Étrangers — the specialist tax office for foreign businesses, based in Paris. Your fiscal representative handles this submission.

The application includes:

• Form M0 (Cerfa 11680) for foreign entities
• All supporting documents
• Fiscal representative's co-signature

Step 5: Await Assignment of a VAT Number

The SIE reviews the application and issues a French VAT number (numéro de TVA intracommunautaire) in the format FR XX XXXXXXXXX (FR + 2-digit key + 9-digit SIREN).

Processing time is typically 4–8 weeks from complete application submission. Incomplete applications restart the clock.

Step 6: Ongoing Compliance

Once registered:

• VAT returns are filed monthly or quarterly (DGFiP assigns the frequency based on estimated activity)
• EC Sales Lists (DES) for intra-EU B2B sales
• Import VAT reconciliation for goods imported through French customs
• Annual audit of VAT position by your fiscal representative

Timeline and Costs

Registration Timeline

Rush applications are not formally supported by the SIE. The clock doesn't start until the application is complete and accepted — rejected submissions for missing documents reset the timeline.

Typical Costs

Costs vary significantly based on your transaction volume, complexity of business activity, and the fiscal representative you select. High-volume Amazon FBA sellers typically face higher deposits due to elevated liability exposure.

Common Mistakes to Avoid

1. Starting too late

The most common mistake. With a 6–13 week timeline, companies that wait until they're already trading in France face retroactive VAT assessments, penalties, and back-filing obligations going back to when they first triggered a VAT obligation. Start registration before you import any goods into France or launch FBA.

2. Choosing an unqualified fiscal representative

Not all tax advisors in France are authorized fiscal representatives under Article 289 A. Using an unqualified intermediary means your application can be rejected or, worse, the representative cannot legally accept joint liability — which voids the arrangement entirely. Always verify authorization with the DGFiP registry.

3. Submitting incomplete documentation

Apostille requirements, translation certification, and document age limits (most documents must be less than 3 months old) trip up applicants regularly. The SIE returns incomplete applications without processing. Each return resets your timeline.

4. Confusing OSS with French VAT registration

OSS is a separate scheme for distance sales from outside France. If you use French warehouses (FBA, third-party logistics), OSS does not cover your French sales — you need a dedicated French VAT number. These obligations coexist; one doesn't replace the other.

5. Underestimating the security deposit

Fiscal representatives require a security deposit to cover their liability exposure. Underestimating your French VAT liability leads to deposit shortfalls, delays in signing the representation agreement, and gaps in your application.

6. Ignoring retroactive obligations

If you've been trading in France without a VAT number, you have undeclared VAT liability. The DGFiP can and does assess penalties plus interest (4.80% annual + 10% surcharge) on undeclared VAT. Getting registered proactively — before an audit — usually results in significantly lower penalties than being caught.

How VATGate Simplifies This

French VAT registration for non-EU companies is document-heavy, slow, and easy to get wrong. VATGate handles the entire process:

1. Eligibility assessment — We confirm your exact obligations before starting any paperwork.
2. Fiscal representative services — VATGate acts as your authorized fiscal representative under Article 289 A, eliminating the need to source a separate provider.
3. Document preparation — We guide you through every required document, handle translations, and manage certification requirements.
4. SIE submission — We submit your complete application directly, minimizing back-and-forth with the tax authority.
5. Ongoing compliance — Monthly/quarterly VAT returns, EC Sales Lists, and import VAT reconciliation handled end-to-end.
6. E-Reporting readiness — If you need to comply with France's 2026 e-reporting mandate, we set that up simultaneously with your VAT registration.

Most clients have a French VAT number within 8 weeks of engaging us — faster than the market average because we submit complete applications the first time.

Start your French VAT registration — tell us about your business and we'll confirm your obligations within 24 hours.

Related: France's September 2026 E-Reporting Mandate | VAT Registration Services | OSS vs. Individual Registration