- Foreign non-established businesses must register for VAT in France as soon as a taxable supply is made.
- Examples of taxable transactions include domestic supply of goods not reverse charged, supply of services not reverse charged, export, import, intra-Community acquisition, intra-Community supply, and distance sales.
- Voluntary registration is not possible in France for foreign non-established businesses, and there is no registration threshold.
- Small established companies can benefit from special VAT regimes that simplify their compliance obligations.
- A backdated registration is possible, and input VAT incurred before the VAT registration may be deductible.
- A limited VAT registration for foreign companies is also possible in France.
- Non-EU businesses must appoint a French fiscal representative when registering for VAT purposes in France, while EU businesses can register directly.
- France also has a VAT group regime for closely bound taxable persons.
Source Marosa
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