Service providers not established in France must comply with specific declarative obligations regarding VAT and, in some cases, for transactions carried out via digital platforms. These obligations vary depending on whether the provider is established in the EU or outside the EU, as well as the nature of the operations performed.
Who must declare?
Providers established in the EU
Service providers not established in France but residing in another EU Member State must declare and pay VAT in France if they carry out taxable transactions in French territory. They are not required to appoint a tax representative but must register with the Service des Impôts des Entreprises Étrangères (SIEE) of the DINR.
Providers established outside the EU
Providers not established in the EU who carry out taxable operations in France must appoint an accredited tax representative with the DGFiP. This representative, established in France, is jointly liable for VAT payment and any penalties.
Digital platform operators
Digital platform operators not established in France but facilitating transactions for sellers or providers residing in France, another EU State, or a State with an automatic exchange of information agreement must declare these transactions to the French authorities. This obligation is waived if the operator already fulfills these obligations in another EU State or in a third country with an equivalent agreement recognized by the European Commission.
Identification and tax number
EU providers: direct identification
Providers established in the EU must register for French VAT with the SIEE to obtain a VAT number. This registration requires documents proving the intention to carry out taxable operations in France, such as:
- A certificate of VAT registration in the country of establishment,
- Corporate documents,
- Proof of economic activity.
Non-EU providers: tax representative
Non-EU providers cannot register directly but must appoint a tax representative in France, who will handle identification and declarative obligations. The representative is jointly liable for VAT payment and penalties.
Platform operators: unique number
Digital platform operators declaring transactions in France receive a unique registration number from the tax authorities. This number may be revoked in case of non-compliance with declarative obligations.
Declaration procedures
Exclusively electronic procedure
All declarations—whether for VAT or platform transactions—must be submitted electronically via the DGFiP portal. No paper procedures are provided for non-resident entities.
VAT declaration content
VAT declarations must include:
- The French VAT number,
- The total value of taxable transactions, broken down by rate,
- The amount of VAT due, also broken down by tax rate.
Platform operators must declare:
- Seller/provider identification details,
- The amount and nature of transactions,
- The reference period for the transactions.
Deadlines and adjustments
Frequency of VAT declarations
VAT declarations must be filed monthly or quarterly, depending on turnover. Declarations must be submitted even if no taxable transactions occurred (a "zero" declaration).
Error correction
If errors or omissions occur, the provider may correct the declaration within the prescribed time limits. If adjustments are not made within 3 months of a notice from the authorities, the registration number may be revoked.
Exceptions and penalties
Exemption from appointing a tax representative
Providers established in the EU do not need to appoint a tax representative in France, unlike non-EU providers.
Transactions already declared in other States
Platform operators do not need to declare in France transactions already covered by an automatic exchange agreement with a third country. However, they must declare transactions not covered by such agreements.
Revocation of registration number
In case of non-compliance with declarative obligations, the tax authorities may revoke the platform operator’s registration number after a 3-month and 30-day notice period.
Penalties for non-EU providers
Non-EU providers operating in France without a tax representative are subject to penalties, including joint liability of the principal for VAT payment, interest, and fines.