TLDR: If you are established in another Member State of the European Union and have no permanent establishment in France, a valid intra-Community VAT number in VIES exempts you from attaching the original VAT registration certificate when registering in France. This exemption does not apply to the copy of your registration with the commercial register or an equivalent register.
Who is concerned?
The rule concerns taxable persons established in another Member State of the European Union who do not have a permanent establishment in France and who complete registration formalities in France.
You must identify yourself, declare the taxable transactions carried out in France and, where applicable, pay VAT directly to the DGFiP. Registration formalities are completed with the foreign business tax department (SIEE) of the Directorate for Non-Residents' Taxation (DINR).
What is the effect of a valid number in VIES?
When registering, you must normally attach an original VAT registration certificate from the Member State where your company has its registered office or principal establishment.
You are exempt from providing this certificate if your intra-Community VAT number is valid in VIES, the automated VAT information exchange system established by the European Commission.
This exemption is limited to the original VAT registration certificate. You must still attach a copy of your certificate of registration with the commercial register or an equivalent register in your country of origin.