CountryFrance
EU Member StateYes
VAT TermTVA
Standard rate of VAT20%
Reduced rates2.1% / 5.5% / 10%
VAT identification number formatFR 1234567891011
VAT registration limit established businessesNil
VAT registration limit non-established businessesNil
VAT registration limit for distance salesEURO 35,000
VAT return periodsMonthly or quarterly depending on turnover.
Annual returnsNo
Intrastat thresholds: dispatches and arrivalsEURO 460,000 for arrivals and EURO 460,000 for dispatches
EC Sales Lists frequencyMonthly. EC Sales list is merged into the intrastat dispatches
EC purchase listsNo
Other reporting requirementsNo
VAT recovery by non-established non-EU businessesAllowed for all non-EU countries.
Expenses on which VAT is not recoverableMost countries including France restrict input tax recovery on certain items. This may include costs related to cars, hotel accommodation and business entertainment.
Reverse ChargeThe reverse charge mechanism applies to the majority of cross border services.
Extended reverse chargetFrance applies an extended reverse charge that applies to a wide range of goods and services. Please contact us if you would like details of how the extended reverse charge applies in France.
Fiscal representative required for non-EU businessesA business established in a country outside the EU must appoint a tax representative to register for VAT in France.n
Use and enjoyment rulesFrom a strict legal perspective use and enjoyment rules have not been implemented in France. However for certain transport services the tax administration allows the place of supply to shift from France to outside the EU if the services are used outside the EU. Please contact us for details.
Local addressAccordance
Statute of limitationsRecovery of VAT by the VAT authorities: The period is 3 or 6 years if there was intent to commit fraud.nDeduction and refund of VAT: The period is 3 years

This information is correct at the time of publishing (November 2018) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

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