❓ French VAT FAQ
Top 10 French VAT Questions
for Non-EU Companies
Direct answers to the questions we hear most from international businesses navigating French VAT.
1Do I need to register for French VAT if I sell on Amazon.fr?+
Yes, in most cases. If Amazon stores your goods in French warehouses (FBA), you have a taxable supply in France and must register for French VAT regardless of where your company is incorporated. Amazon’s marketplace facilitator rules don’t eliminate your registration obligation.
Learn more about our VAT registration service →2What is a fiscal representative, and do I need one?+
A fiscal representative is a French-resident entity that assumes joint and several liability for your VAT obligations. If your company is established outside the EU — including the UK post-Brexit, US, Canada, Australia — fiscal representation is
mandatory for French VAT registration. EU-based companies are exempt from this requirement.
See our VAT registration service →3What is the September 2026 e-reporting deadline?+
Starting
1 September 2026, large companies and ETIs with operations or taxable transactions in France must submit transaction data electronically via the French Portail Public de Facturation (PPF). Smaller companies (SMEs) follow on
1 September 2027.
Explore our e-reporting compliance service →4What is OSS (One Stop Shop) and does it replace VAT registration?+
OSS is an EU scheme that lets non-EU companies selling to EU consumers file one quarterly VAT return covering all 27 EU member states.
OSS does not replace French VAT registration if you physically store goods in France or have a fixed establishment there.
Learn about our OSS registration service →5How long does French VAT registration take?+
Typically
6–12 weeks from submission of a complete application. The SIEE processes applications in roughly 40 business days once all documents are in order. We recommend starting at least 3 months before you need the VAT number active.
Start your registration →6What are the penalties for non-compliance with French VAT?+
Penalties are significant. Late registration carries a
5% surcharge on unpaid VAT plus interest. Failure to file returns results in penalties of
10–80% of VAT due. For e-reporting non-compliance from September 2026, fines start at
€15 per missing transaction, capped at €15,000 per filing period.
Contact us to assess your risk →7Can I reclaim VAT paid in France as a non-resident company?+
Yes, in many cases. Non-EU companies can reclaim French input VAT under the
13th Directive process. EU companies use the
8th Directive electronic refund system. Claims must be filed by
30 September (EU) or
30 June (non-EU) of the year following the expense year.
Explore our VAT refund claims service →8What’s the difference between e-invoicing and e-reporting?+
E-invoicing is the mandatory structured electronic invoice format for B2B transactions between French-established companies.
E-reporting is a separate obligation for transactions not covered by e-invoicing — primarily B2C sales and cross-border B2B transactions involving foreign entities. For foreign companies without a French establishment,
e-reporting is the relevant obligation.
See our e-reporting service → 9Do UK companies need French VAT registration post-Brexit?+
Yes, in many cases. Post-Brexit, UK companies are treated as
non-EU entities for French VAT purposes. UK businesses selling goods stored in France must register directly for French VAT and appoint a fiscal representative (mandatory for all non-EU companies).
Start your UK company’s French VAT registration →10How much does French VAT compliance cost?+
Typical annual costs: Fiscal representative €1,500–€3,000/year, VAT registration (one-time) €500–€1,500, monthly/quarterly returns €200–€600 per filing, OSS filings €300–€600 per quarter. For most non-EU companies, total annual compliance costs run
€3,000–€8,000 per year.
Get a quote for your specific situation →
Still have questions?
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