Everything your company needs to stay compliant with French VAT obligations.
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Required if you store goods in France, sell B2C above €10,000/year to French consumers, or have a fixed establishment (office, staff) in France.
Mandatory for all non-EU businesses. Your fiscal rep is jointly liable for your French VAT. Submit Form EE0 via the SIEE.
If you sell digital services or physical goods (IOSS, ≤€150) to EU consumers, OSS lets you file one return across all 27 EU member states.
Monthly if annual turnover > €800,000; quarterly if ≤€800,000. New registrants are typically monthly. Missing a deadline triggers penalties of up to 10% plus interest.
OSS returns are due by the end of the month following each quarter: Q1 → April 30, Q2 → July 31, Q3 → October 31, Q4 → January 31.
France’s mandatory e-reporting takes effect September 1, 2026 for all foreign operators. All invoices must be transmitted electronically via a certified PDP.
Invoices must include: your FR VAT number, customer’s EU VAT number (B2B), date, description, taxable amount, VAT rate (20% standard), and total VAT charged.
French tax law requires retention of all invoices (inbound and outbound) for a minimum of 10 years. E-invoices must be stored in their original electronic format.
EU companies: submit 8th Directive claims by September 30 of the following year. Non-EU companies: submit 13th Directive claims by June 30. Minimum claim: €50 annually, €400 quarterly.
Commonly missed: hotel/restaurant costs on business trips, trade show participation fees, professional services invoiced with French VAT, and fuel purchases within France.