Who this is for: This guide is for foreign companies, including US groups, that sell goods or services connected with France but do not have a French subsidiary. It explains when you must register for French VAT, how the process works and where a fiscal representative comes in.
You do not need a French company to have French VAT obligations. A foreign business can be required to register for VAT (TVA) in France because of what it does there, even with no office, staff or subsidiary in the country. Getting this right matters: VAT charged incorrectly, or not charged when it should be, is one of the most common and expensive compliance problems for companies expanding into France. If you are weighing a French entity instead, see our guide to creating a subsidiary in France.
Table of Contents
When a foreign company must register
Registration is driven by the nature of your transactions, not by whether you have a permanent establishment. Common situations that require a French VAT number include:
- Holding stock in France or fulfilling French orders from a warehouse located in France.
- Distance selling of goods to French consumers above the applicable EU thresholds.
- Importing goods into France in your own name.
- Supplying certain services where the place of supply is France and the reverse charge does not apply.
- Organising events, exhibitions or on-site work in France in some cases.
The standard French VAT rate is 20%, with reduced rates for specific goods and services. Whether a given transaction actually creates a French registration duty is a technical question, so the list above is a prompt to check, not a substitute for analysis.
Common scenarios, and where they usually land
What your company does in France | French VAT number usually needed? |
Sells software or consulting to French businesses only, from abroad | Often no. The French customer self-accounts under the reverse charge |
Sells to French consumers online above the EU distance-selling threshold | Yes, or register for the EU One Stop Shop instead |
Holds stock in a French warehouse or fulfilment centre | Yes. Local stock is a classic trigger |
Imports goods into France in its own name | Yes |
Runs a stand at a French trade show and sells on site | Often yes, depending on what is supplied |
Buys French services only, sells nothing in France | Usually no |
The pattern to notice is that the question is almost never about your company. It is about the transaction: what is supplied, where it is supplied, and who the customer is.
The reverse charge can remove the need to register
In many business-to-business situations, a foreign supplier that is not established in France does not charge French VAT at all. Instead the French customer accounts for the VAT itself under the reverse charge (autoliquidation) mechanism, broadly under Article 283-1 of the French tax code. Where the reverse charge applies, you may have no French registration obligation for that supply. This is why B2B and B2C sales, and sales to VAT-registered versus non-registered customers, can lead to very different outcomes.
Where you register: the SIEE
Foreign companies without an establishment in France register through a dedicated office, the Service des Impôts des Entreprises Étrangères (SIEE), based in Noisy-le-Grand. It handles the registration, issues your French VAT number and is your point of contact for filings.
Do you need a fiscal representative?
Where your company is based | Fiscal representative? |
EU member state | Not required; you may register directly or appoint an agent |
Non-EU country with a mutual assistance agreement (e.g. UK, Switzerland, Norway) | Generally exempt from mandatory representation |
Other non-EU country (including many cases involving US companies) | A fiscal representative (représentant fiscal) may be required, depending on the applicable agreements and the circumstances |
A fiscal representative is a French-established party that registers you, files your VAT returns and can be held liable for the VAT due. For some non-EU businesses it is required, but this is not automatic: it depends on the mutual-assistance agreements in force between France and your country and on the specific circumstances. The list of exempt countries changes over time, so confirm your country’s current status rather than assuming.
Filing and a 2026 note
Once registered, you file periodic VAT returns and pay any VAT due, reclaiming input VAT where allowed. Separately, France is rolling out e-invoicing and e-reporting obligations, with phased dates through 2026 and 2027 that can affect non-established businesses holding a French VAT number. If you are registering now, it is worth understanding where these obligations will land for you.
Common mistakes
- Assuming no French entity means no French VAT. Registration follows the transaction, not the corporate structure.
- Missing the fiscal representative requirement and losing time at registration.
- Charging French VAT where the reverse charge applied, or failing to charge it where it did not.
- Overlooking import VAT and the French reverse-charge on imports.
- Ignoring the incoming e-invoicing and e-reporting timeline.
How Expand CPA can help
Expand CPA is a Franco-American accounting and tax advisory firm with offices in Paris, New York and Tel Aviv. We help foreign companies determine whether they must register for French VAT, handle registration with the SIEE, act as or arrange a fiscal representative where required, and manage ongoing VAT returns and the new e-invoicing obligations. If you are selling into France and unsure of your VAT position, we can assess it before a problem arises. You may also want our guides to opening a French bank account for a US company and transfer pricing, or you can get in touch.
Disclaimer: VAT registration rules, thresholds and representation requirements change over time and depend on your specific transactions. This article is general information only, not tax advice. Please consult a qualified adviser about your situation.
Frequently Asked Questions
Do I need a French entity to register for VAT?
No. VAT registration follows your transactions in France, not whether you have a French subsidiary or establishment.
Do US companies need a fiscal representative?
Often yes. Non-EU companies generally need a fiscal representative unless a mutual-assistance exemption applies to their country.
When does the customer handle the VAT instead?
Under the reverse charge, a French VAT-registered customer often self-accounts for the VAT, which can remove your need to register.
