see also :
INTRASTAT in France
VAT rates in France

GENERIC INFORMATION

France is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=299/1577833200

VAT local name :
Taxe sur la valeur ajoutée (TVA)

VAT number format in France :
FR ##123456789 (calculated key)

Date of introduction of VAT in France :
10 April 1954

Local transposition of EU Directive :
Articles 256 and following of the General Tax Code (Code général des impôts) and Council Directive 2006/112/EC of November 26th, 2006.

Competent authority :
French Ministry of Finance
(http://www.impots.gouv.fr)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.impots.gouv.fr/portail/international-professionnel/value-added-tax

Service des impôts des entreprises étrangères
10, rue du Centre
TSA 20011
93465 Noisy-le-Grand Cedex
For further informations, please contact:
+ 33 (0)1 72 95 20 31
Email: siee.dinr@dgfip.finances.gouv.fr

HOW VAT IS APPLIED IN France

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in France :
See our section for detailed VAT rates applied in France

INTRASTAT and EUROPEAN SALES LIST IN France

Form and submission of ECSL in France :
DEB on CERFA_ 10838 Combines ECSL and Intrastat for goods (1oth working day of following month) – CERFA_13964 (DES) for ECSL of services
Form and submission of Intrastat in France :
See ECSL and DEB (Déclaration échange de bien)

VAT COMPLIANCE IN France

Form name(s) : 3310 CA3- SD and 3310 A-SD / 3310-TER

Monthly VAT returns :

Conditions to submit monthly returns in France :
Default
Due date of monthly returns in France :
Set by admin between 15th and 24th of following month
When to pay VAT under monthly return scheme in France :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in France :
Simplified regime or  no return, depending on turnover and output VAT due in the previous year (< 4000 EUR)
Due date of quarterly returns in France :
Set by admin between 15th and 24th of month following quarter
When to pay VAT under quarterly return scheme in France :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in France :
Simplified regime or  no return, depending on turnover and output VAT due in the previous year
Due date of yearly returns in France :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000 (under specific conditions)

VAT and INTRASTAT compliance in France

Request a quotation

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Hungary (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)

Leave a Reply