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French VAT 2017 changes

  • Jan 7, 2017 | Richard Asquith

French VAT 2017 changes

France has updated its VAT code for 2017 with a number of changes.

  • Paper-based sales and purchase invoices may now be transferred to digital-only storage instead.
  • The reduced 5.5% VAT rate is now applicable to a range of social housing, construction and property activities
  • The VAT import reverse charge provision has been modified, requiring a permit from customs

Need a fiscal representative in France?

Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your French VAT compliance?


Researching French VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.