TLDR: The EU VAT number in France has exceptions and special schemes for non-French-established taxpayers using EU special schemes, farmers under the flat-rate refund scheme, distance sales of imported goods (IOSS), international agents, and occasional taxpayers.
Non-French-established taxpayers and EU special schemes
Non-French-established taxpayers using EU special schemes in another Member State, such as OSS or IOSS, are not required to apply for a French VAT number. This exemption applies only if the transactions are covered by these special schemes. Identification remains mandatory for intra-Community acquisitions (ICA) exceeding the annual threshold of €10,000 or for imports not covered by these schemes.
Farmers and the flat-rate refund scheme
Farmers under the flat-rate refund scheme are generally exempt from VAT on sales of their products. However, they must apply for an EU VAT number if they carry out intra-Community acquisitions (ICA) exceeding the annual threshold of €10,000 or imports of VAT-liable goods. The VAT number must be indicated on invoices issued for intra-EU sales.
Distance sales and the IOSS scheme
The IOSS scheme is dedicated to distance sales of goods imported from third countries with a value not exceeding €150. Operators using this scheme receive a specific IOSS number, assigned by the French tax administration or that of another EU Member State. This number is exclusive to this scheme and cannot be used for other types of transactions. In the event of a change of intermediary, a new IOSS number is automatically assigned.
Occasional taxpayers and exempt operations
Occasional taxpayers, i.e., those who carry out sporadic sales of goods or services, are not required to apply for an EU VAT number. Additionally, taxpayers who carry out exclusively reverse charge operations, exempt imports, or distance sales of imported goods already covered by the IOSS scheme are not required to register.
Obligations to indicate the VAT number
The EU VAT number must be mandatorily indicated on invoices and equivalent documents relating to intra-Community transactions, customer recapitulative statements, processors' registers, customs declarations for imports under the IOSS scheme, invoices issued by farmers under the flat-rate refund scheme for intra-EU sales, and e-commerce operation registers.
Exceptions and special schemes
Certain exceptions and special schemes apply to non-French-established taxpayers, farmers under the flat-rate refund scheme, distance sales of imported goods, international agents, and occasional taxpayers. These specific schemes simplify tax obligations and facilitate intra-Community exchanges.