French VAT registration
VAT Rates France
VAT rates France:
- General or high VAT rate in France = 20%
- Low VAT rate in France = 10%, 5.5% and 2.1%
E-commerce figures France
- French population = 67 million
- 2020: 68% of the population in France buy online
Top 5 e-commerce retailers France:
- Amazon.fr = € 2.19 billion
- CD discount = € 2.08 billion
- Verte-Privee = €1.89 billion
- Auchan = €1.32 billion
- Apple = €0.82 billion
When do you need a French VAT number?
You need a French VAT number if:
- you import goods to France from outside the EU and then you sell these goods within France and EU countries
- you buy goods in France, and therefore pay French VAT, and you (1) deliver these goods within France and EU countries or you (2) export them to countries outside the EU
- you buy goods in France and you then sell them within France to private persons/individuals
- you sell goods online to private persons/individuals in France and reach the distance selling threshold of €35,000
- you transfer your own goods to France, this is a fictitious intra-Community delivery
- you sell goods online through Amazon. When you sell goods in other EU countries through the Pan-European* FBA** program, you must register directly for VAT
*Are you planning to start selling Pan-European through Amazon? Then you have to take into account that you are in 6 EU countries (Germany, France, Italy, Spain, Poland and the Czech Republic).
**FBA stands for Fulfillment by Amazon. Amazon’s repositories are called “fulfillment centers.”
Threshold amounts in France (valid until July 1, 2021)
Threshold amount VAT registration France for distance sales: € 35,000
Intrastat threshold amounts in France:
- Arrival € 460,000
- Dispatches € 460,000
Threshold amounts invalid from the 1st of July 2021, what’s next? (One Stop Shop VAT number request France)
The thresholds for intra-EU distance sales per EU country will expire on 1 July 2021. Instead there will be 1 joint threshold of 10,000 euros (valid for all intra-EU distance sales of goods together with the sale of digital services to consumers in the EU). If your total amount of foreign sales in EU countries remains below 10,000 euros annually, you can continue to charge Dutch VAT as a Dutch webshop as long as the transport of the shipment starts in the Netherlands and that you have a branch in an EU country. As soon as you exceed the threshold of 10,000 euros, you will charge the VAT rate of the EU country where your customer is located. You can arrange your foreign VAT return in 2 ways:
- You file a local VAT return per EU country in which you have sold.
- You register your company for the ‘Union scheme’ within the new one-stop-shop system of the Tax Authorities
Requesting a French VAT number for Amazon FBA
To sell successfully on Amazon, it’s best to stock up locally. This means that the customer receives the product the next day. To use Fulfillment by Amazon (FBA) you will need a French VAT number. If you do not do this, your Amazon account will be blocked immediately.
What do I get when I apply for a French VAT number?
When applying for a French VAT number, you will receive the following documentation from us:
- The French VAT number. For example: FR01010101010 (country code followed by 11 digits)
How can you register for a French VAT number?
Would you like us to register a French VAT number for you? Our local Staxxers are happy to help and are at your service.