French VAT registration
What are the French VAT registration thresholds?
Resident businesses selling business-to-business (B2B) and business-to-customer (B2C) goods are required to register for VAT in France when they exceed the annual sales threshold of €85,000. For resident businesses selling B2B and B2C services, the threshold is €37,500 (decreasing to €25,000 from June 2025).
There is no VAT registration threshold for foreign (non-EU) businesses operating in France. They must register for French VAT as soon as they make a taxable sale in the country.
Ecommerce businesses based in other EU countries making cross-border sales into France (distance selling) must register for VAT if their total EU-wide sales exceed €10,000 per year, unless they opt for the One-Stop Shop (OSS) scheme.
What information is required to get a VAT registration number in France?
Businesses must provide the following information to the French tax office:
- Certificate of incorporation from the business’s home country
- Articles of association
- VAT certificate from the business’s home country
- Proof of business activity in France
- Details of fiscal representative, if applicable
- Name of company director and proof of ID
Where are French VAT registrations submitted?
French businesses must register for VAT through the Service des Impôts des Entreprises (SIE) — the local corporate tax office in France, via the official French tax authority.
Non-resident businesses making taxable sales in France must register through the Service des Impôts des Entreprises Étrangers (SIEE) — the foreign business tax service. Applications must be submitted online, or through a fiscal representative.
It can take up to eight weeks for submissions to be processed.
French VAT number
Once a VAT registration has been approved, a unique French VAT number is allocated to the business. All EU member states have a fixed format for their VAT numbers.
Other resources
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