Your VAT ID Number in France: Threshold Limitations, Format, and How to Apply

Expanding to France can open new business opportunities, as it is one of the strongest economies in the European Union. This makes it attractive for foreign sellers to establish a business in France. Planning to expand your business to France? Here’s everything you need to know about obtaining your French VAT ID Number.

What is a French VAT ID Number?

A VAT Number, or VAT ID, is necessary to legally sell or conduct business in France. A French VAT ID Number is required for billing French customers and renting storage facilities for your goods. Once you complete VAT registration in France, you will receive a French VAT ID Number.

Why you need a VAT ID Number in France

If you plan to store goods in France or carry out transactions requiring VAT payment, you MUST register for VAT. This applies to all EU countries. Since July 2021, the new EU-wide threshold of EUR 10,000 for distance sales has replaced the previous country-specific thresholds.

Register early, as it takes 30 to 90 days to receive your VAT ID from French authorities, to avoid penalties and ensure smooth operations.

Storing goods in France

You need a French VAT ID Number if you store goods in France. Storage binds you to have a VAT ID in the EU state where you are storing goods. For instance, Amazon FBA sellers must register for VAT in countries where they store goods in Amazon’s warehouses.

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.

The French VAT ID Number: Name and Format

The VAT ID in France is called “TVA intracommunautaire” or short “ID. TVA”. As all European VAT numbers, it starts with the country code – “FR”. The country code is followed by 11 digits. However, in France the first, the second, or both digits can also be letters, e.g., FRXX123456789 or FRX1234567891 FR12345678910.

Format of the French VAT ID:
Name	TVA intracommunautaire
Country Code	FR
Format	FR + 11 digits
Example	FR12345678901

How to apply for your French VAT ID Number

Contact the “Service des Impôts des Entreprises” (SIE) to apply for a French VAT ID Number. The application is free but may require French language proficiency or a French-speaking representative.

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.

If you want to automate your VAT in France and if you want us to take care of your VAT registrations, returns, correspondence with the authorities and much more, book a free consultation with us.

Filing French VAT Returns

All VAT-registered businesses in France start with monthly VAT returns. If annual VAT liability is under EUR 4,000, quarterly returns can be filed instead.

Deadlines:

• Monthly Returns: Due between the 19th and 24th of the following month.
• Quarterly Returns: Due between the 19th and 24th of the month following the quarter.

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.

Click on the following link to access the tool: VIES VAT number validation

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.

Summary

Reaching the EUR 10,000 threshold in sales or storing goods in France necessitates a French VAT ID Number. Apply early, as approval can take 30 to 90 days, and French authorities communicate primarily in French.