France VAT Registration: VAT Number, OSS | BleuLex Law
French VAT registration: get your VAT number, intra-EU number, OSS regime. Rates 20%, 10%, 5.5%. Connect with independent French lawyers. Free consultation.
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In summary: France applies the European VAT system with a standard rate of 20% and reduced rates of 10%, 5.5%, and 2.1%. Registration takes 1-2 weeks via the INPI business formalities center. The One-Stop Shop (OSS) regime simplifies VAT declarations for EU e-commerce sellers.
VAT in France: Complete Guide
France applies the European VAT system with a structured rate system. Any business conducting economic activity must register for VAT with the Service des Impôts des Entreprises (SIE).
French VAT Rates
| Rate | Application |
|---|---|
| 20% | Standard rate - majority of goods and services |
| 10% | Restaurants, passenger transport, renovation work, accommodation |
| 5.5% | Food products, books, disability equipment, certain energy renovation work (electricity and gas now fall under the standard 20% rate) |
| 2.1% | Reimbursable medicines, press, certain entertainment |
| 0% | Exports, intra-community supplies |
Registration Process
- Company registration with RCS (via INPI guichet unique)
- Automatic SIREN number from INSEE
- VAT number assigned by competent SIE
- Format: FR XX XXX XXX XXX (key + SIREN)
VAT Regimes
| Regime | Turnover Threshold | Returns |
|---|---|---|
| Franchise en base | <€85,000 (goods, increased threshold €93,500) / €37,500 (services, increased threshold €41,250) | None (no VAT) |
| Réel simplifié | <€840,000 (sales) / €254,000 (services) | Annual + 2 installments |
| Réel normal | Above thresholds or by option | Monthly or quarterly |
Reporting Obligations
- CA3: Monthly or quarterly return (régime réel normal)
- CA12: Annual return (régime réel simplifié)
- DEB/DES: Declaration of EU goods and services exchanges
- Online filing: Mandatory via impots.gouv.fr professional portal
OSS (One-Stop Shop) Regime
For B2C e-commerce sales in the EU above €10,000/year:
- Single declaration for all EU sales
- Avoids VAT registration in each country
- Quarterly returns via French portal
- Centralized payment to French administration
- Registration on impots.gouv.fr
Mandatory E-Invoicing (from 1 September 2026)
France is generalizing electronic invoicing between VAT-registered businesses (B2B) and e-reporting of transaction data to the tax authorities. The legal timeline is as follows:
- 1 September 2026: all businesses must be able to receive electronic invoices; large enterprises and mid-size enterprises (ETI) must also issue their invoices in electronic format.
- 1 September 2027: the issuing obligation extends to SMEs and micro-enterprises.
- Invoices transit via a registered partner dematerialization platform (PDP); accepted formats include Factur-X, UBL, and CII.
Anticipating this reform (choosing a PDP, updating invoicing systems) prevents any compliance disruption.
Foreign Businesses
Non-established businesses must register for VAT in France if they:
- Sell to French consumers (B2C) without using OSS
- Hold stock in France
- Organize events in France
- Perform construction work
- Make intra-community acquisitions
Non-EU businesses without a permanent establishment must generally appoint a fiscal representative or accredited agent with the non-residents SIE.
Frequently Asked Questions
The standard rate is 20%. The intermediate rate of 10% applies to restaurants, transport, renovation work. The reduced rate of 5.5% covers food, books, and disability equipment; it no longer applies to electricity and gas supply, which is now subject to the standard 20% rate. The super-reduced rate of 2.1% applies to reimbursable medicines and press publications.
Any business conducting economic activity in France must register from the first euro of turnover (except franchise en base). Foreign businesses selling to French consumers above threshold (€10,000 for EU) or with stock in France must also register.
Registration typically takes 1-2 weeks for French businesses via the business formalities center (guichet unique). For foreign businesses, it may take 4-6 weeks depending on complexity and whether a fiscal representative is required.
The One-Stop Shop (OSS) allows e-commerce sellers to declare VAT for all EU B2C sales in one country. This greatly simplifies reporting obligations for cross-border sales above €10,000/year, avoiding VAT registration in each member state.
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