French VAT, from registration through to declaration.
France requires a fiscal representative in some circumstances and a separate registration portal in almost all of them. We handle the sequence for EU and UK companies; where representation is compulsory we say so before you commit, because Sterlinx does not act as a fiscal representative.
Registration triggers in France
France is one of the countries where the administrative route matters as much as the tax rule. The obligation to register is usually clear; the route to a number is where cases stall. Getting the sequence wrong delays the VAT number the marketplace is waiting for, and a listing can be blocked in the meantime.
Warehouse stock
Any French fulfilment location creates an establishment for VAT purposes. This applies whether the warehouse is operated by a marketplace or a third-party logistics provider.
Distance sales
Cross-border sales to French consumers beyond the EU-wide threshold. Once a seller holds French stock, the threshold becomes less relevant because the obligation already exists.
Non-EU established sellers
Fiscal representation may be a condition of registration, depending on your status and the route the authority requires.
Marketplace stock transfers
Movements into France from another EU warehouse are reportable as dispatches and acquisitions, not as ordinary sales.
Company formation in France
A French entity trading within scope normally registers, regardless of where its customers are.
Historic undeclared periods
Past sales never registered are a disclosure question. Voluntary correction is usually cheaper than being found.
What the engagement covers
The retainer covers registration and then the recurring filing cycle, so the number arrives and stays valid. Where a marketplace or authority asks for evidence, we supply it rather than leaving you to explain the delay.
- Registration with the French tax authority and issue of your VAT number
- A check on whether fiscal representation applies, confirmed before you apply
- Monthly or quarterly CA3 declarations on your agreed cadence
- EC Sales List submissions for intra-EU supplies
- Handling correspondence and any requests for information
- Reconciliation of marketplace fees, refunds and advertising before each return
- Support if a marketplace questions the validity of your registration
Monthly or quarterly: choosing the right cadence
France defaults to monthly declarations, with quarterly arrangements available for smaller turnover. The choice affects cash flow as much as administration. Monthly filing means you recover input tax sooner but file twelve times a year; quarterly reduces the paperwork but delays recovery.
Monthly
Faster recovery of VAT on fees, advertising and imports, at the cost of more frequent filing.
Quarterly
Less administration, but input tax sits longer before it is recovered.
Annual consolidation
A summary declaration follows the periodic returns, with any adjustment for the year.
Changes mid-year
Where turnover moves across a regime boundary, the cadence can change; we apply for it rather than drifting into the wrong regime.
Practical issues we see repeatedly
Registration resets
Applications rejected on documentation grounds restart the clock. We prepare the file properly the first time rather than resubmitting blindly.
Threshold misreading
Sellers assume the EU-wide threshold replaces local registration. It does not once stock is held in France.
Rate selection
Books, some food and certain services sit at reduced rates. Applying 20% across the board overstates your output tax and misstates the books.
Marketplace withheld VAT
Where a marketplace is deemed to supply, the accounting treatment differs from your own sales, and double-counting is common.
Representation cost surprise
Fiscal representation is an additional cost that sellers discover after committing to French stock.
Language of notices
Correspondence arrives in French with fixed response windows; missed notices escalate quietly.
Where French VAT sits in the wider picture
France is rarely the only country involved. Pan-EU sellers usually hold stock in several countries at once, and each has its own cadence. Filing France in isolation is how deadlines get missed elsewhere.
With Germany
German monthly returns and French declarations often share the same month-end, so both are diarised together.
With OSS
One-stop-shop covers consumer distance sales across the EU, but holding French stock still requires the local registration.
With UK VAT
A UK company selling into France reports domestically and in France, with no overlap but no substitution either.
With Intrastat
Goods movements across the French border may require Intrastat returns in addition to the VAT return.
One team for every jurisdiction.
Filing each country with a different agent is how deadlines slip. We hold them together, so a stock movement in one country is visible to the person filing another.
What it costs.
Published rates, not a quote form. Where a number depends on your volume we say so plainly, and the figure below is the figure you are quoted.
What is included
- French VAT registration lodged and tracked
- Returns prepared and filed on the country cadence
- EC Sales List / ICP reporting included
- Correspondence with the local authority handled
- A named contact for questions between filings
French registration usually takes around three to six months; the tax office decides the pace, so the timing is an estimate.
- Fiscal representation, where required, is not something we act as, and we confirm that before you apply.
The things people ask before they commit.
If yours is not here, ask it directly — the answer comes from the person who would do the work.
One working day, no sales sequence afterwards.
Ask your questionDo I always need a fiscal representative in France?
Not always. It depends on your establishment status and the route the authority requires. We confirm this before you commit to a structure, because it changes both cost and timeline. Where representation is compulsory we cannot act as your representative, and we will tell you that before you apply.
Can I file quarterly rather than monthly?
Often, subject to turnover and the authority agreeing your cadence. We apply for the appropriate regime rather than defaulting to the more expensive option.
What if Amazon already collects French VAT for me?
Deemed supplier rules change who accounts for the VAT on certain sales, but they do not remove your registration and reporting obligations. Both need to be right.
How long does French registration take?
It varies with documentation and authority workload. We give a realistic estimate for your case rather than a best-case figure.
Can you take over an existing French registration?
Yes, including from another agent, with professional clearance and a reconciled handover so no period falls between advisers.
What happens if I have already been selling into France unregistered?
That is a disclosure, not a dead end. Backdated registration and voluntary correction are usually available, and the framing of the disclosure matters.
Start with the number in front of you.
Registration is a one-off. Compliance is annual. No onboarding surprises, no monthly conversion of an annual fee.