VAT & fiscal representation

VAT registration in France for foreign companies

Obtaining a French VAT number requires submitting a complete file to the SIEE, through an accredited tax representative for non-EU companies. Here is how to proceed.

Who must register for French VAT?

French VAT registration is mandatory for any foreign company that carries out VAT-taxable transactions on French territory. This obligation applies whether the company is European or established outside the European Union, as soon as the following conditions are met.

The main triggering cases are:

  • Sale of goods physically located in France at the time of delivery
  • Import of goods into France followed by local resale
  • Storage of goods in France in a warehouse or via a logistics provider (FBA, 3PL)
  • Carrying out building works or services located in France
  • Intra-community acquisitions of goods destined for France
Important distinction EU companies can register directly. Non-EU companies must go through a DGFiP-accredited tax representative to carry out this procedure. Without this representative, the file cannot be submitted.

Documents required to prepare the file

The VAT registration file must be rigorously prepared. An incomplete file can significantly delay the assignment of the number and block the start of activities in France. The documents generally requested by the SIEE are:

  • Foreign M0 form or equivalent form for declaration of activity in France
  • Certificate of incorporation or equivalent document from the country of origin, translated into French and apostilled if necessary
  • Articles of association in translated form
  • Proof of identity of the legal representative of the principal company
  • Signed mandate with the accredited tax representative (for non-EU companies)
  • Description of planned operations in France (nature of activities, target customers, estimated volume)
  • Foreign bank account details for any potential VAT refunds

Depending on the company's situation and country of origin, additional documents may be requested: evidence of transactions in France, contracts with French partners, or even a bank guarantee.

Procedure with the SIEE: concrete steps

The Foreign Companies Tax Office (SIEE), located in Noisy-le-Grand (Seine-Saint-Denis), is the single point of contact for all foreign companies with no permanent establishment in France. Here are the steps in the registration process:

  • Step 1 — Appoint the accredited tax representative (mandatory for non-EU companies): sign the representation mandate, which will be attached to the file.
  • Step 2 — Prepare the complete file: gather and translate supporting documents, draft the description of activities.
  • Step 3 — Submit to the SIEE: the file can be submitted by registered post or, for certain procedures, electronically via the professional space on impots.gouv.fr opened by the tax representative.
  • Step 4 — File review: the SIEE may request additional documents. Prompt contact and documented responses speed up processing.
  • Step 5 — Assignment of the FR VAT number: the administration sends written confirmation with the 13-character intra-community VAT number (FR + 11 digits).
Concrete example An Australian company wishing to store sporting equipment in a Lyon warehouse to sell on its French online shop appoints its accredited tax representative as soon as the storage contract is signed. The file is submitted to the SIEE 4 weeks before the first consignment of goods, so that the VAT number is available for the first delivery.

After registration: what this entails

Obtaining the French VAT number is not an end in itself: it is the beginning of recurring reporting obligations. The accredited tax representative handles the subsequent operations, but the principal company must regularly provide it with the necessary data.

  • Monthly or quarterly CA3 VAT returns: collecting VAT on sales, deducting VAT on purchases, remitting the balance to the DGFiP.
  • Intra-EU goods movement declarations (DEB): if the company moves goods between France and other EU countries, a monthly declaration is mandatory above certain thresholds.
  • Retention of supporting documents: purchase and sales invoices, customs documents, delivery proof — for 10 years in France.
  • Updates in the event of changes: changes to share capital, changes in activity, cessation — the SIEE must be notified through the tax representative.
Timeliness obligation Late filing of VAT returns incurs automatic penalties of 10% of amounts owed, plus late interest. After several late filings, the regime may switch to mandatory monthly filing. Administrative rigour is an essential condition to avoid any tax reassessment.

To carry out these procedures without risk, engage a DGFiP-accredited tax representative specialising in foreign companies. Our comparative list allows you to select the right profile according to your country and sector of activity.

Frequently asked questions

The Foreign Companies Tax Office (SIEE) in Noisy-le-Grand is the single point of contact for all foreign companies with no permanent establishment in France. It is to this office that the tax representative submits the VAT registration file.
The average timeline is 4 to 8 weeks from the submission of a complete file to the SIEE. Shorter timelines are sometimes possible if the file is perfectly prepared and if the company is established in a country with which France maintains regular tax exchanges.
Yes. Companies established in an EU member state can register directly for French VAT without going through an accredited tax representative. They can also opt for the OSS One-Stop Shop depending on their situation. The accredited tax representative obligation only applies to non-EU companies.
The FR VAT number is valid as long as the company maintains taxable transactions in France and complies with its reporting obligations. It can be cancelled in the event of cessation of activity in France or repeated serious non-compliance. The tax representative is required to notify the SIEE of any cessation of activity.
No. Starting taxable operations before obtaining the VAT number exposes the company to reassessments and penalties on transactions carried out outside the legal framework. Written confirmation from the SIEE must be received before beginning to invoice with French VAT.
Official sources — impots.gouv.fr — BOFiP — service-public.fr

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