VAT Registration for a non-EU-based company
If your company is based outside the EU and you’re looking to sell goods or services in France, you’ll need to register with two separate administrations:
- VAT Registration:
The VAT registration formalities are largely the same regardless of whether a company is based in the EU or not. However, if your company is based outside the EU, you must complete an additional requirement: you’ll need to appoint a point of contact with the French administration, who will then act as your company’s French tax representative.
The role of this representative is to:
• Complete formalities for the transactions that are subject to VAT
• Guarantee, where applicable, the payment of VAT in the name and on behalf of the foreign company
• Carry out VAT registration in France
- Registration with the Customs Authority:
There is then a second registration to complete: the company must obtain an Economic Operator Registration and Identification (EORI) number, (introduced in 2009 by Regulation No 312/2009 (EC)) and is used for identification purposes by customs. This registration is also included in this service.
Essentially, if your company carries out sales of taxable goods in France, it must declare them to customs upon entry into the territory by providing the EORI number. This also applies to goods that are only in France for transit purposes. The EORI number must be mentioned in the customs declaration.
Please note: To obtain the EORI number, your company must first be VAT registered.
If your company is based outside the EU and you want to export products to France, you must have both a VAT number and an EORI number, as well as a designated representative in order to comply with French legislation. At Maupard, we take care of every step of VAT Registration and offer a full and completed service for only € 800 Excl. VAT.
For any French clients you need to deal with, we recommend allowing 4 weeks for the completion of both VAT and EORI registration to be on the safe side.
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