If you’re an EU-based company and your sales generated in France exceed a certain threshold, you must become VAT registered.
There are several scenarios which require a non-resident company to be domiciled in France. Among these, the most significant is distance selling through e-commerce.
Here, as long as your sales do not exceed €35,000*, the French administration has kept it simple, as a symbol of free-trade in the EU. Above this threshold, you must become VAT registered in France and thus be domiciled here for administrative communication purposes.
Regardless of your tax situation in France, your company, if not not registered in France, must (either yourself or through a proxy) report to the tax administration if it is registered in the EU. (If your company is set up outside the EU you must then assign a legal representative in France to act as a guarantor of solvency and further VAT payment.)
If you wish, we can also act as your a tax representative, a service for which we charge monthly, on top of the VAT registration fee.
*Please note: This threshold varies from country to country as detailed in the following table:
Thresholds by EU country as of 14/02/17
|Austria (AT)||35 000 €||Belgium (BE)||35 000 €|
|Bulgaria (BG)||35 791 €||Cyprus (CY)||35 000 €|
|Czech Republic (CZ)||46 570 €||Denmark (DK)||37 557 €|
|Estonia (EE)||35 151 €||France (FR)||35 000 €|
|Finland (FI)||35 000 €||Germany (DE)||100 000 €|
|Greece (GR)||35 000 €||Hungary (HU)||32 257 €|
|Ireland (IE)||35 000 €||Italy (IT)||35 000 €|
|Latvia (LV)||34 052 €||Lithuania (LT)||36 203 €|
|Luxembourg (LU)||100 000 €||Malta (MT)||35 000 €|
|The Netherlands (NL)||100 000 €||Poland (PL)||40 293 €|
|Portugal (PT)||35 000 €||Romania (RO)||28 012 €|
|Slovakia (SK)||35 000 €||Slovenia (SI)||35 000 €|
|Spain (ES)||35 000 €||Sweden (SE)||36 232 €|
|United Kingdom (GB)||81 843 €|
At Maupard, we deliver the full VAT registration service for just € 800 Excl. VAT. This fee assures fully compliant VAT registration for your company. As mentioned above, we can also act as your Tax representive in France for a monthly fee.
Please bear in mind that the VAT regristration process can take up to 4 weeks, so we recommend starting the process as early as possible to avoid delays in billing your French clients.
For more information, please do not hesitate to contact us.