⚠ When is French VAT registration required?
Foreign businesses have no turnover threshold in France. Registration is mandatory from the first taxable transaction. Here are the four main triggers for Shopify merchants.
Stock stored in France
If you hold inventory in France — your own warehouse, a 3PL fulfillment center, or Amazon FBA — you must register for French VAT from the first euro.
No threshold — immediate obligationDistance selling (B2C)
Selling goods from another EU country to French consumers? Once your total EU-wide B2C cross-border sales exceed €10,000/year, you must either join OSS or register locally.
€10,000 EU-wide thresholdIntra-Community supplies
B2B sales of goods from France to VAT-registered buyers in other EU countries trigger a French VAT registration, even if reverse charge applies to the buyer.
From the first supplyImporting goods into France
Bringing goods from outside the EU directly into France for sale or distribution requires French VAT registration and import VAT declarations.
No threshold — immediate obligationOSS vs. local registration: If you only do B2C distance sales and don't store stock in France, you can use the One-Stop Shop (OSS) scheme to report French VAT through your home country instead of registering directly. But if you hold stock in France, OSS alone isn't enough — local registration is mandatory.
🇧🇪 EU vs. non-EU businesses
The process differs depending on where your business is established.
| EU-established | Non-EU (UK, US, etc.) | |
|---|---|---|
| Fiscal representative | Not required | Required in most cases |
| Registration portal | INPI online portal | SIEE (Noisy-le-Grand) |
| Typical processing | 4–8 weeks | 6–12 weeks |
| OSS alternative | Available for B2C distance sales | IOSS for imports ≤€150 |
| VAT number format | FR + 2 check digits + 9-digit SIREN (e.g., FR12 345678901) | |
Fiscal representative: Non-EU businesses must appoint a fiscal representative in France who is jointly liable for VAT obligations. This is a legal requirement unless a mutual assistance agreement exists between France and your country. Cyplom can act as your fiscal representative.
📄 Required documents
Gather these before starting the registration process. Missing documents are the #1 cause of delays.
- Articles of Association (or Certificate of Incorporation) Certified copy of your company's founding documents. Must be translated into French by a sworn translator if not already in French.
- VAT registration certificate from your home country Proof that your business is VAT-registered in its country of establishment. Issued by your local tax authority.
- Extract from national commercial register Equivalent of a Kbis in France. For UK companies, a Companies House extract. For US, a Certificate of Good Standing.
- Proof of identity of directors / legal representatives Passport or national ID of the company's legal representative(s). Copies must be certified.
- Bank account details (RIB / IBAN) A bank account in the EU is strongly recommended. Non-EU bank accounts may delay VAT refund payments.
- Power of attorney Required if you appoint a tax agent or fiscal representative to handle the registration on your behalf. Must specify the scope of delegation.
- Description of business activities in France A letter explaining what you sell, how goods are delivered, where stock is held, and the nature of your French transactions.
🛠 Step-by-step registration process
From preparation to receiving your French VAT number.
Prepare your documents
Collect all required documents listed above. Have non-French documents translated by a sworn translator. Ensure your VAT certificate from home is current (issued within the last 12 months).
1–2 weeksAppoint a representative (if needed)
Non-EU businesses must appoint a fiscal representative. EU businesses may optionally appoint a tax agent to handle filings. Sign the power of attorney.
Mandatory for non-EUSubmit registration application
EU businesses register via the INPI online portal (guichet unique), which forwards the application to the SIEE. Non-EU businesses submit directly to the Service des Impôts des Entreprises Étrangères (SIEE) in Noisy-le-Grand.
1–2 days to submitReceive your SIRET number
The French authorities assign a SIRET number (14-digit identification code) to your business. This is required before a VAT number can be issued.
2–4 weeksReceive your French VAT number
Once the SIRET is assigned, the tax office issues your TVA intracommunautaire (intra-community VAT number) in the format FR XX XXXXXXXXX. You can now charge, collect, and reclaim French VAT.
1–4 weeks after SIRETConfigure your Shopify store
Add your French VAT number in Shopify Admin → Settings → Taxes and duties → European Union. Configure VAT collection for France and set the correct rates (standard 20%, reduced 10%, 5.5%).
30 minutes⏰ Expected timelines
Processing times vary based on your country of establishment and document completeness.
Common causes of delay: Missing or incorrect documents, untranslated certificates, unclear description of activities, or submitting to the wrong office. Working with a VAT specialist eliminates most of these issues upfront.
📋 After registration: ongoing obligations
Getting the VAT number is step one. Here's what comes after.
| Obligation | Details |
|---|---|
| VAT returns | Monthly (turnover >€818K goods / >€247K services) or quarterly. Filed electronically via impots.gouv.fr. |
| Payment | VAT is due by the filing deadline. Payments are made electronically. Late payments incur 10% surcharge + 0.2%/month interest. |
| Intrastat (DEB/DES) | Monthly Intrastat declarations required if arrivals or dispatches exceed €460,000/year. |
| E-invoicing | Mandatory from September 2026 for large/medium companies, September 2027 for SMEs. Prepare now. |
| Record keeping | All invoices and VAT records must be kept for a minimum of 10 years. |
❓ Frequently asked questions
I only sell to France via Shopify. Do I need a French VAT number? +
It depends. If you ship from another EU country and your total EU-wide B2C cross-border sales are below €10,000/year, you can charge your home country's VAT. Above that threshold, you must either register for OSS (and report French VAT through your home country) or register directly for French VAT. If you store stock in France, local VAT registration is mandatory regardless of sales volume.
What's the difference between OSS and local French VAT registration? +
OSS (One-Stop Shop) lets you report VAT for all EU countries through a single return in your home country. It's simpler but only covers B2C distance sales. Local registration gives you a French VAT number and requires filing French VAT returns directly. You need local registration if you hold stock in France, make B2B supplies, or import goods.
I use Amazon FBA with stock in a French warehouse. Do I need to register? +
Yes, absolutely. Storing inventory in France — whether in your own warehouse or through Amazon FBA — creates a VAT obligation from the first euro. This is one of the most common triggers for Shopify and Amazon sellers. Registration is mandatory before you begin storing goods.
I'm a UK business post-Brexit. What changed? +
Post-Brexit, UK businesses are treated as non-EU for VAT purposes. This means you likely need a fiscal representative in France (jointly liable for your VAT), cannot use the EU OSS scheme, and must submit registration applications directly to the SIEE. Processing times are typically longer (6–12 weeks). IOSS is available for imports ≤€150.
Can I reclaim French VAT on business expenses? +
Yes. Once VAT-registered in France, you can deduct input VAT on eligible business expenses through your French VAT returns. If you're not VAT-registered, you may be able to claim refunds under the 8th Directive (EU businesses) or 13th Directive (non-EU businesses). See our French VAT Refund Tool for details.
Skip the paperwork.
Let Cyplom handle your registration.
French VAT registration involves strict documentation, sworn translations, and correspondence with French tax authorities. Cyplom's tax attorneys handle the entire process — from document preparation to receiving your VAT number.
Start your registration with Cyplom