France VAT profile
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France VAT Profile
| Standard VAT Rate | 20% |
| Reduced VAT Rate | 0%, 2.1%, 5.5%, 10% |
| EU VAT Number | FRXX 999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 85,000 - Goods EUR 37,500 - Services Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of some countries for example UK and Norway |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: If payable VAT amount exceeds EUR 4,000 during the year, or If turnover (excluding VAT) is more than EUR 840,000 for delivery of goods or EUR 254,000 for supply of services - Quarterly: If payable VAT amount does not exceed EUR 4,000 during the year or If turnover (excluding VAT) is less than EUR 840,000 for delivery of goods or less then EUR 254,000 for supply of services Filing and Payment Deadline - 19th of the month following the reporting period (different deadline date may apply to businesses registered with fiscal representative and companies with permanent establishment) |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. In France Intrastat declaration is combined with EC Sales list of goods (DEB) DEB Thresholds: Arrivals: N/A Dispatches: N/A Filing Frequency Monthly DEB Filing Deadline 10th working day of the month following the reporting period" |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. In France Intrastat declaration is combined with EC Sales list of goods (DEB) EC sales of services is required to be submitted separately and its called DES. DEB Filing Frequency - Monthly: This is a standard filing frequency DEB Filing Deadline - 10th day of the month following the reference period. DES Filing Frequency - Monthly: This is a standard filing frequency DES Filing Deadline - 10th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | SAF-T declaration: SAF-T is listing of invoices required in the event of a tax audits. The file must be produced in the xml or txt file format. Filing deadline: 15th day after receiving the audit notification from the French VAT Authority. |
Latest VAT News France
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