VAT ID Number in France: Format, Registration and Threshold Rules

If you sell goods in France, store stock there, or make taxable supplies in the country, you may need a VAT ID number in France. This guide explains when a French VAT number is required, what format it has, which threshold rules matter, and how foreign businesses can register in 2026.

Need help getting a VAT ID number in France? hellotax can support you with French VAT registration, returns, and communication with the tax authorities. Contact our VAT experts.

What is a French VAT ID Number?

A French VAT ID number is used to identify a business for VAT purposes in France and for intra-EU trade. If your business creates a French VAT obligation, for example because you store goods there or make taxable local supplies, you generally need to complete VAT registration in France before you can operate compliantly.

Why you need a VAT ID Number in France

You may need a VAT ID number in France if you store goods there, make taxable domestic supplies there, or sell to French customers in a way that creates a local VAT obligation.

For intra-EU B2C distance sales, the old French threshold was replaced by the EU-wide €10,000 threshold from 1 July 2021.

If you do not use OSS for eligible distance sales, local VAT registration in France may still be required.

If you want to understand when OSS can simplify cross-border B2C reporting, read our One Stop Shop (OSS) guide.

Storing goods in France

Storing goods in France usually creates a local VAT registration obligation. This is why online sellers using local warehouses, 3PL providers, or Amazon FBA stock in France often need a French VAT number even if they already have VAT registrations elsewhere in the EU.

Intra-community shipments are taxed in the origin EU country. If you have a French VAT ID, you pay VAT on French sales in France, not the origin country.

 

VAT ID Number in France: Name and Format

In France, the intra-EU VAT number is generally referred to as the numéro de TVA intracommunautaire. It starts with the country code FR, followed by a 2-character key and the 9-digit SIREN number. In practice, the format is usually shown as FRXX123456789.

Format of the French VAT ID:
Name	TVA intracommunautaire
Country Code	FR
Format	FR + 2 characters + 9 digits
Example	FRXX123456789

How to apply for your VAT ID Number in France

To apply for a VAT ID number in France, foreign businesses usually need to contact the Service des Impôts des Entreprises (SIE) or file through the relevant tax process for non-resident businesses. Depending on the business setup, a French-speaking representative or fiscal representative may be needed, especially for businesses not established in the EU.

Required Documents:

• ID card (copy) for natural persons
• Articles of association (copy)
• Commercial register (copy)
• Proof of VAT number in your origin country or a certificate proving taxable status
• Proof of business activity in France (e.g., bills, contracts)
• Original power of attorney if submitted by an authorized representative

Some documents must be translated into French and notarized. Expect to receive your VAT number within 30 to 90 days if there are no errors in your application.

Note: Some of the documents must be translated into French by a sworn translator and certified by a notary. Once you have completed your registration, you will receive a French VAT number.

If there are no errors in your application, you usually receive your VAT number within 30 to 90 days. Make sure to submit the application in time according to your business plans to avoid delays and inconveniences.

Is your business established outside the EU? Our guide to EU VAT registration for non-EU businesses explains the wider registration logic in more detail.

Not sure whether you need a VAT ID number in France or whether OSS is enough for your setup? hellotax can review your stock locations, sales flows, and French VAT obligations. Speak to our team here.

Filing French VAT Returns

Many VAT-registered businesses in France file VAT returns electronically using the CA3 return. In practice, monthly filing is the standard approach, while quarterly CA3 filing is allowed only where annual VAT due is below €4,000.

The exact monthly filing date is shown in the taxpayer’s professional tax account and, according to the French tax calendar, generally falls between the 15th and 26th of the following month.

Additional filings include:

• Group VAT returns: Possible under the French “groupe TVA” regime, filed monthly.
• EC Sales Lists (DES) → due by the 10th working day of the following month.
• Intrastat (DEB) → due by the 10th working day of the following month.
• 8th Directive refund claim (form 3519-SD) → filed yearly in January.

⚠️ Penalties: Missing or late VAT declarations in France can trigger fixed penalties, late-payment charges, and additional surcharges in more serious or repeated cases. This is one reason why filing deadlines and electronic submission requirements should be monitored carefully.

Update on VAT in the Digital Age (ViDA)
France is preparing for the wider EU VAT in the Digital Age (ViDA) reforms and is already moving toward broader digital VAT reporting obligations. While current VAT returns still rely on the existing filing framework, sellers should make sure their invoicing and VAT data processes are ready for future digital reporting changes.

👉 For a deeper dive into the filing process, deadlines, and compliance rules, check our detailed guide on VAT Returns in France.

How to query for a French VAT ID Number online?

There is an easy way to find existing French and European VAT numbers online. The European Commission developed a tool for this very task – VIES. This tool can help you check VAT numbers of other enterprises in case you plan a cooperation or fusion. You can type in the searched VAT number on VIES and find proof the enterprise you are looking for provides a legal VAT number. It might cause problems to your own company if the enterprise you intend to cooperate with has no legal VAT ID.

To check a VAT number, use the VIES VAT number validation tool provided by the European Commission.

Numbers might not be shown correctly or as present when you type them in. This may have different reasons:

• The number is not existent
• The number has not been activated yet
• The registration of the number has not been completed yet

There could be the case that you type in your own VAT number without finding any or an incorrect result. Do not panic. The activation and the upload to the database might take a while.

 

Registration because of VAT threshold in France

Update: On July 1st 2021 a new EU-wide threshold was introduced and set at 10,000 EUR. The new threshold replaced all country threshold and takes all intra-European sales into account. Sellers become liable for VAT in every country they are selling to once the combined revenue through cross-border transactions passes the threshold limit of 10,000 EUR.

If you are selling from another EU member state to France, the annual delivery threshold was previously set at 35,000 EUR per year by France itself. Once you passed this limit when importing into France, you needed to register for VAT in France to be able to declare and pay VAT there. If you did not pass the limit, you were taxed in the country you were selling from and in which you were already registered for VAT and no additional VAT duties arose.

📌 For official details on VAT obligations in France, you can also visit the French tax authority website (impots.gouv.fr)

Summary

A VAT ID number in France is commonly required if you store goods in France, make taxable local supplies there, or create a French VAT obligation through your EU sales structure. For many online sellers, obtaining a French VAT number is an important first compliance step before sales begin.

⚠️ Looking ahead, France is preparing for the EU’s VAT in the Digital Age (ViDA) reforms, which will expand digital reporting and mandatory e-invoicing. Staying compliant now ensures a smoother transition later.