Non-EU companies obtaining a French VAT number via fiscal representation to seamlessly sell goods in France

French VAT number and fiscal representation: prerequisites for non-EU companies

Obtaining a French VAT number is a strict legal prerequisite for non-EU companies seeking direct market access under optimum French VAT compliance. Engaging a fiscal representative in France is mandatory for businesses not established within the European Union, enabling lawful collection, declaration and remittance of VAT when selling or importing goods on French territory.

Legal framework and the role of the fiscal representative

Under French law, non-resident entities must appoint a permanent VAT representative in France for both VAT registration and ongoing compliance. This representative assumes joint liability for VAT debts and ensures rigorous application of EU and national regulations, including monitoring local thresholds and due application of rates.

• Thresholds and scope: Any non-EU supplier crossing the distance sales threshold (EUR 10,000 for intra-EU but obligation from the first euro for non-EU) must register without delay.
• Obligations: Accurate submission of monthly or quarterly VAT returns; fiscal representative’s duty to secure prompt and correct remittance of VAT.
• Required documents: Certificate of incorporation, trade register extract, power of attorney, proof of activity, and structured accounting documentation.

Customs procedures and compliance timetable

Utilisation of customs procedure 42 France allows VAT deferral on imports destined for intra-EU supply, contingent on valid French VAT registration and mandatory reporting. Precise declaration deadlines, together with obligations for Intrastat and EC Sales Lists (DES), structure the fiscal calendar.

Risks of non-compliance and complexity of the French framework

Failure to meet non-resident VAT number France obligations exposes non-EU entities and their representatives to tax reassessment, financial penalties and business interruptions. The French VAT regime remains among the most technical in Europe, with strict enforcement. Effective outsourcing to a recognised specialist secures control, mitigates risk and ensures regulatory alignment.