France · VAT (TVA)
France VAT registration and filingwherever your business is based
French businesses register with their local tax office and face the e-invoicing reform. Businesses based abroad with stock in France need a French VAT number from the first sale. Either way, GoodVat registers you with the right office, charges 20%, 10% or 5.5% at checkout, sends e-invoices and files your CA3 returns.
Free to start. Leave your email and a tax expert will get you set up.
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- Standard rate
- 20%
- Reduced rate
- 5.5%
- Small-business limit, goods
- €85,000
France VAT · SIE
- Registered
French VAT number
FR12 345678901
- Calculated
Printed book, French consumer
5.5% reduced rate
- Sent
E-invoice to a French company
Factur-X, approved platform
- Filed
CA3 return, October 2026
Due 15 to 24 Nov 2026, online
Next CA3 return: November 2026, due 15 to 24 December 2026.
The rules
What French VAT asks of online sellers
France’s rules differ for French businesses and those based abroad, and the e-invoicing reform is changing them in steps. These are the ones that catch sellers out.
- 01
The franchise en base: €85,000 and €37,500
Businesses established in France can skip charging VAT while turnover stays under €85,000 for goods or €37,500 for services, with higher limits of €93,500 and €41,250 in the year you pass them. The planned single €25,000 limit was dropped, so these figures still apply in 2026. EU businesses can use it too if their EU-wide turnover is under €100,000; businesses outside the EU can’t.
- 02
Stock in France means registering
For businesses based abroad, goods held in a French warehouse, including Amazon FBA, make your sales there French sales. You need a French VAT number before the first one, and that includes moving your own stock in from another EU country.
- 03
Your tax office and fiscal representative depend on where you’re based
French businesses register with their local SIE (service des impôts des entreprises). EU businesses with no French establishment go to the SIEE, the central office for foreign companies. Businesses outside the EU must appoint a French fiscal representative, unless their country has a tax assistance agreement with France.
- 04
CA3 returns, or one annual return
Most businesses file a monthly CA3 return online, due between the 15th and 24th of the following month on the date your tax office sets, or quarterly if annual VAT is under €4,000. Smaller French businesses can use the simplified regime: one annual CA12 return in May, with instalments in July and December.
- 05
Marketplaces collect VAT on some sales
Amazon, eBay and Etsy are treated as the seller and charge French VAT on imported parcels of €150 or less, and on sales by non-EU businesses of goods already in the EU. Your own store and other EU sellers’ sales on a marketplace stay your responsibility.
- 06
E-invoicing between French businesses
Every business established in France has had to receive e-invoices through an approved platform since 1 September 2026. Large and mid-sized ones issue them now, and small ones from 1 September 2027, with e-reporting of consumer and cross-border sales. Businesses with no French establishment are outside e-invoicing and only e-report sales they put on a French return, not those declared through OSS or IOSS.
Your situation
Which of these sounds like you?
| If you… | You need | What GoodVat does |
|---|---|---|
| You’re a French business selling online | Your local SIE, e-invoicing from 2026 or 2027, and OSS once EU sales pass €10,000 | We issue e-invoices through an approved platform, charge 20% or 5.5% as it applies, file your CA3 returns and watch the franchise and €10,000 limits. |
| You’re based outside the EU with stock in France | A French VAT number before the first sale, a fiscal representative unless your country is exempt, and monthly CA3 returns | We register you, arrange your fiscal representative, keep marketplace sales apart from your own and file each return on time. |
| You ship parcels of €150 or less from outside the EU | IOSS, with 20% French VAT charged at checkout, or VAT collected at the border | We register you for IOSS, charge French VAT at the right rate at checkout on every order and file the monthly return. |
| You’re in another EU country selling to French consumers | French VAT once your cross-border EU sales pass €10,000 a year, usually through OSS | We track the €10,000 limit, charge French VAT from the day you pass it and prepare your OSS return. |
| You sell software or digital services | 20% French VAT for consumers through OSS, and the reverse charge for French businesses with a VAT number | We apply 20% at checkout for consumers and record business customers’ VAT numbers so the reverse charge applies. |
How it works
How GoodVat handles French VAT
One account covers every step, from the first registration check to the last return. Use the parts you need.
Monitoring
We count your sales by country and by where they ship from, and tell you when stock in France means you need a French VAT number, when you pass the small-business limit or when you need the One-Stop Shop.
Registration
Our accountants register you with your local SIE or, if you’re based abroad, the SIEE, arrange your fiscal representative if you’re outside the EU, get your French VAT number and answer the tax office’s questions.
Tax calculation
The API returns 20%, 10%, 5.5% or 2.1% for each product, and the right treatment for business customers, OSS sales and exports.
E-invoicing
French business customers get Factur-X, UBL or CII e-invoices through an approved platform, and we handle the e-reporting of consumer and cross-border sales, in time for the 2026 and 2027 dates.
Filing
We file your CA3 returns online, or your annual CA12, and your OSS returns if you use it, and tell you what to pay.
Pricing
French VAT, free to start
The Free plan covers threshold monitoring, the right tax at checkout, invoicing and ready-to-file returns. Paid plans start at $20 a month as your transactions grow, never a percentage of your sales.
A real person replies within one business day · or email hello@goodvat.com
Rather not deal with it yourself? Our accountants can register you with the French tax authorities, file every return and deregister you when you stop selling there, for $99 a month.Filing prices
Frequently asked questions
Who needs to register for VAT in France?
French businesses register with their local SIE when they start trading, and can skip charging VAT under the franchise en base while turnover stays under €85,000 for goods or €37,500 for services. Businesses based abroad need a French VAT number from the first sale of stock held in France. If you only ship parcels or sell digital services to consumers, OSS or IOSS usually replaces a French registration.
Do I need a fiscal representative for French VAT?
Only if your business is based outside the EU, has no French establishment and your country has no tax assistance agreement with France. EU businesses don’t need one and register with the SIEE. We arrange the representative and the registration for you.
How often do I file French VAT returns?
Most businesses file a CA3 return every month, online, by a date between the 15th and 24th set by their tax office. If your annual VAT is under €4,000 you file quarterly instead. Smaller French businesses on the simplified regime file one annual CA12 in May and pay instalments in July and December.
Do I have to send e-invoices in France?
If your business is established in France, you must be able to receive e-invoices now and issue them from 1 September 2026 if you’re large or mid-sized, or from 1 September 2027 if you’re small. If you have no French establishment, you’re outside e-invoicing, though you may need to e-report French sales you don’t declare through OSS or IOSS.
What does a French VAT number look like?
It starts with FR, then a two-character key and your nine-digit SIREN, such as FR12 345678901. You receive it when you register, and you can check a customer’s on the EU’s VIES service before zero-rating a business sale.
What does French VAT compliance cost with GoodVat?
GoodVat is free to start: the Free plan covers threshold monitoring, tax calculation, invoicing and ready-to-file returns, and paid plans start at $20 a month as your transactions grow. If you’d like our accountants to register you with the French tax authorities and file for you, filing is $99 a month, covering every return due.
Hand your sales tax and VAT to GoodVat
Tell us where you sell. We’ll map every registration you need, calculate tax at checkout and file your returns in 140+ countries. The software is a flat monthly plan, and done-for-you filing has a published price per country.