TLDR: Registration with the SIE is automatic for VAT-registered entities in France, which must file their turnover declarations with the territorially competent SIE. EU-based foreign companies without a permanent establishment or employees under the French social security system fall under the SIE of the DRESG. Teleprocedures have replaced paper forms.
Who must register with the SIE?
All entities subject to value-added tax (VAT) in France must file their turnover declarations with the territorially competent SIE. This obligation applies to self-employed individuals and VAT-registered businesses.
Special cases for foreign companies
EU-based foreign companies without a permanent establishment in France and without employees subject to the French social security system fall under the SIE of the Directorate for Non-Residents and General Services (DRESG). This service retains its responsibilities for the formalities of these companies.
Registration and declaration procedures
The submission of a paper adhesion form to the SIE has been abolished. Declarations and formalities must now be carried out exclusively via teleprocedures. The SIE acts as the single tax contact point for professionals, handling their requests (information, appeals, issuance of certificates, etc.).
Tax representation and mandate
Entities not established in the EU must appoint a tax representative in France to fulfill their VAT obligations. This representative must be registered with the competent SIE.
Entities established in another EU Member State without an establishment in France have neither the obligation nor the option to appoint a tax representative. However, they may use a mandatory agent to carry out their declarative and payment formalities.
Entities not established or VAT-registered in France may, in certain cases, use an international mandatory agent, who must be registered with the SIE under which they fall.
Territorial competence of the SIE
The competent SIE is determined based on the location of the company’s establishment (headquarters, main or secondary establishment). For companies without an establishment in France but VAT-registered, the competent SIE is that of the DRESG.
Declarative obligations
Turnover declarations and VAT-related obligations must be filed with the competent SIE. Imports and exits from VAT suspension schemes are notably subject to these obligations.