Registering for VAT in France as a non-French EU company: voluntary tax agent vs direct registration options

French VAT Registration for Non-Resident EU Companies: Key Compliance Strategies

Securing a non-resident VAT number France is a mandatory step for EU companies that carry out taxable transactions on French territory and do not have a local establishment. The selection between direct VAT registration and appointing a voluntary fiscal representative in France is a pivotal decision with substantial compliance and cost implications. Maintaining French VAT compliance involves understanding regulatory thresholds and obligations, particularly when dealing with B2B supplies, e-commerce, or participation in customs regimes such as customs procedure 42 France.

Regulatory Framework and Thresholds

France strictly enforces VAT law for non-established EU entities. Under current regulations, direct registration is permitted for EU businesses, although appointing a fiscal representative in France remains optional. This agent assumes joint liability for VAT debts, which reduces audit risks and ensures reliable compliance in complex operational models.

• Obligation trigger: Goods storage in France, local B2B sales, import operations, consignment stock.
• Compliance thresholds: Immediate obligation with no turnover minimum for most scenarios.
• Responsibility: The declarant (direct or agent) is accountable for correctness, deadlines, and payment.

Operational Procedures and Documentation

Customs arrangements—particularly the Procedure 42 regime—require non-established EU firms to register for French VAT to reclaim import VAT efficiently. Dossier submission involves corporate certificates, foreign VAT proof, articles of association, and evidence of intended taxable operations.

• Filing frequency: Monthly or quarterly VAT declarations, subject to VAT collected.
• Delays: Registration typically takes two to six weeks, subject to administration workload.
• Key documents: Extrait Kbis (or equivalent), foreign VAT certificate, company statutes, signed delegation, and supply chain evidence.

Risks of Non-Compliance and Complexities

Failure to comply with French VAT registration requirements or errors in the appointment of a voluntary agent expose companies to tax reassessments, fines, delayed goods clearance, and reputational risks. The French VAT landscape is highly technical, with strict liability, frequent audits and case-specific administrative scrutiny. Businesses seeking to optimise cross-border flows and minimise operational liabilities rely on expert delegation and robust compliance frameworks. Understanding the distinction between direct registration and entrusting a fiscal representative is essential for sustainable growth within the EU market.