How to Register for VAT in France (2026 Complete Guide)

Quick Answer: Do You Need to Register for TVA?

You must register for French VAT if:

• Your annual turnover exceeds the franchise de TVA threshold (see table below)
• You're a non-French business making taxable supplies in France
• You're an EU business exceeding the €10,000 pan-EU distance-selling threshold
• You provide digital services to French consumers (no threshold)
• You acquire goods from other EU member states > €10,000/year (intra-community acquisitions)

If you stay under the franchise threshold, you can opt for VAT voluntarily — but you can't reclaim input VAT if you don't.

2026 Franchise de TVA Thresholds (Auto-Entrepreneur & Micro)

France has a unique two-tier threshold system. The franchise de TVA (VAT exemption) applies up to certain turnover limits. Above them, VAT registration is mandatory.

Key nuance: The "tolerance limit" gives you one calendar year of grace if you exceed the franchise limit. You charge VAT from the month you cross the tolerance limit, not the franchise limit. But you must monitor monthly — it's not automatic.

Auto-Entrepreneur (Micro-Entrepreneur) & TVA

The auto-entrepreneur regime (officially micro-entrepreneur since 2016) is France's simplified micro-business status. It interacts with TVA in specific ways:

How It Works

• Social charges: Paid monthly/quarterly as % of turnover (12.3% goods, 21.2% services, 21.1% liberal)
• Income tax: Optional lump-sum (versement libératoire) or standard progressive scale
• TVA: Franchise de TVA applies automatically if under thresholds above

Critical Trap: The "Seuil Majoration" (Increased Threshold)

If you opt for the versement libératoire (lump-sum income tax), your franchise thresholds increase by ~30%:

But: You lose the ability to reclaim input VAT. For capital-heavy businesses (equipment, inventory), this is often a bad trade. Run the numbers in our VAT calculator.

When to Leave Auto-Entrepreneur

You must exit the regime if:

1. Turnover exceeds €188,700 (goods) or €77,700 (services) for two consecutive years
2. You want to reclaim input VAT (can't under franchise)
3. You need to issue VAT invoices to B2B clients who require VAT deduction
4. You hire employees (auto-entrepreneur can't have staff)

Transition to entreprise individuelle (EI) or EURL/SASU — both require full VAT compliance.

CFE (Cotisation Foncière des Entreprises) — The Hidden Cost

Every French business pays CFE, a local business property tax. It's separate from TVA and catches many off guard.

What You Need to Know

• Based on: Rental value of business premises (or home office surface)
• Minimum base: Set by commune — typically €227–€3,000/year
• Exemptions: First year (full), second year (50%), auto-entrepreneurs under €5,000 turnover
• Due: December 15 each year
• Paid to: Local tax office (SIE) via impots.gouv.fr

Real Numbers

A freelancer working from a 15m² home office in Lyon (2026):

• Year 1: €0 (exempt)
• Year 2: ~€120 (50% of ~€240 minimum)
• Year 3+: ~€240/year

A 50m² shop in Paris 11e: €1,200–€2,500/year depending on arrondissement.

Pro tip: Declare your surface area accurately on the form 1447-C-SD (déclaration initiale) within 90 days of starting. Under-declaring triggers penalties.

Step-by-Step: Registering for French TVA (2026 Process)

Since January 2023, all business creation goes through the Guichet Unique (single portal) at formalites.entreprises.gouv.fr. The old CFE/URSSAF/INSEE separation is gone.

Step 1: Prepare Your Dossier

Before logging in, gather:

1. Identity: Passport/ID + proof of address (utility bill < 3 months)
2. Activity description: NAF/APE code (find yours at INSEE NAF search)
3. Address: Business address (domiciliation) — home address works for freelancers
4. Bank details: RIB (French IBAN) for VAT refunds
5. Turnover estimate: Monthly projection for first 12 months
6. Cross-border plans: List EU countries you'll sell to (for TVA intracommunautaire)

Step 2: Create Account on Guichet Unique

1. Go to formalites.entreprises.gouv.fr
2. Create account with FranceConnect (impots.gouv.fr, Ameli, La Poste, or MobileConnect)
3. Select "Créer une entreprise" → "Entreprise individuelle" or "Micro-entrepreneur"

Step 3: Complete the Form (Déclaration de Début d'Activité)

The form replaces the old P0/P0 CMB/P0 PL. Key sections:

Step 4: Receive Your Identifiers

Timeline after submission:

• Immediate: SIREN (9 digits) + SIRET (14 digits = SIREN + 5-digit NIC)
• 2-5 business days: K-bis extract (proof of registration) via email
• 2-4 weeks: TVA intracommunautaire number (FR + 2 check digits + SIREN) from SIE
• Ongoing: Access to impots.gouv.fr professional space for filings

Critical: Your TVA number format is FR XX 123456789 (2 check digits + 9-digit SIREN). Verify it on VIES once received.

French TVA Rates 2026

France has four rates — more than most EU countries:

Common Classification Errors

• Restaurant vs takeaway: Eat-in = 10%, takeaway = 5.5% (if cold) or 10% (if hot)
• Digital books: 5.5% since 2021 (same as print)
• Renovation: 10% for labor, 20% for materials unless energy efficiency (5.5%)
• Training: 20% generally, but 0% if certified Qualiopi and eligible for CPF

Use our VAT calculator with France selected — rates auto-fill.

Cross-Border: OSS, Reverse Charge & Intra-Community

B2B Services to EU VAT-Registered Businesses

Reverse charge applies. Your French invoice shows:

• €0 TVA
• Your TVA intracommunautaire (FR XX 123456789)
• Client's EU VAT number
• Mention: "Autoliquidation — Article 196 Directive 2006/112/CE"

File DES (Déclaration Européenne de Services) monthly/quarterly via impots.gouv.fr.

B2C Distance Sales of Goods (EU Consumers)

• Under €10,000/year pan-EU: Charge French TVA (20%/10%/5.5%), file CA3/CA12
• Over €10,000/year: Register for Union OSS at impots.gouv.fr/portail/oss
• OSS = one quarterly return, one payment, French tax authority distributes

B2C Digital Services

• Always taxed at consumer's location (no threshold)
• Non-EU sellers: Non-Union OSS (same portal)
• EU sellers: Union OSS

Intra-Community Acquisitions (Buying Goods from EU Suppliers)

• Over €10,000/year: Self-assess French TVA on acquisition (reverse charge)
• Declare in CA3 box "Acquisitions intracommunautaires"
• Recover same amount as input VAT (neutral if fully taxable)

Test your scenario with our Reverse Charge vs OSS Checker.

VAT Filing Obligations in France

Regime depends on annual TVA due:

Key Deadlines 2026

• CA3 (monthly): 24th of following month (e.g., Jan return due Feb 24)
• CA12 (annual): May 5 following year (e.g., 2025 return due May 5, 2026)
• Instalments (RS): July 15 (55%) + December 15 (45%)
• DES: 24th of following month
• OSS: End of month following quarter (Apr 30, Jul 31, Oct 31, Jan 31)

All filings via impots.gouv.fr professional space. Late filing = 5% penalty + 0.2%/month interest. Late payment = 5% + 0.4%/month.

French Invoice Requirements (Mentions Obligatoires)

Article 289 CGI + EU Directive 2006/112/EC. Every invoice must contain:

1. Your details: Name, address, SIREN, TVA intracommunautaire (FR XX 123456789)
2. Client details: Name, address; SIREN + TVA intra if B2B cross-border
3. Invoice number: Unique, sequential, no gaps (per year or continuous)
4. Date: Issue date + service/supply date if different
5. Description: Nature, quantity, unit price (HT)
6. TVA breakdown: Rate per line, net amount per rate, total TVA, total TTC
7. Currency: EUR (or other with conversion rate + date)
8. Special mentions: "Autoliquidation", "TVA non applicable art. 293 B CGI" (franchise), "Membre d'un groupe TVA", etc.

Franchise de TVA Invoice

If under franchise threshold, your invoice must state:

"TVA non applicable, art. 293 B du CGI"

Do not show TVA amounts, rates, or your TVA number (you don't have one yet).

Generate compliant invoices with our Invoice Generator — select France, choose regime, auto-fills legal mentions.

Real Example: Paris-Based SaaS Founder

(Composite case based on actual client work — details changed)

Thomas launched a B2B SaaS from Paris in March 2026. Projected ARR: €120,000 (services, B2B EU).

• March 10: Created micro-entrepreneur via Guichet Unique, chose "franchise de TVA" (threshold €37,500 services)
• March 12: Received SIREN 987654321, SIRET 98765432100012
• March 15: Realized B2B EU clients need VAT invoices for their deduction → opted for réel normal voluntarily
• March 18: Submitted "option pour le paiement de la TVA" via impots.gouv.fr (form 3519)
• March 25: Received TVA intracommunautaire: FR 12 987654321
• April 1: First invoice to German client: reverse charge, €0 TVA, both VAT numbers, DES filing
• Ongoing: Monthly CA3, quarterly DES, annual CFE (~€300 for home office)
• Result: Reclaimed €8,400 input TVA on servers/software/marketing in year one. Admin: ~3 hrs/month.

Lesson: Even under franchise threshold, voluntary VAT registration often pays off for B2B SaaS due to input VAT reclamation on digital infrastructure.

Common Mistakes I've Seen (And How to Avoid Them)

1. Confusing franchise threshold with tolerance threshold: You can exceed franchise limit for one year (tolerance), but must register the next January 1. Mark your calendar.
2. Forgetting CFE declaration: Form 1447-C-SD due within 90 days of start. Late = €150 penalty + estimated assessment.
3. Using wrong NAF code: Determines your regime, social charges, and statistics. Change later = paperwork. Get it right at creation.
4. Not requesting TVA intracommunautaire at creation: Adding later takes 4-6 weeks. Tick the box on Guichet Unique if any cross-border activity planned.
5. Mixing HT/TTC on invoices: French invoices must show unit price HT, TVA per line, total TTC. Rounding: line-by-line, not global.
6. Ignoring DES for B2B services: Even if €0 TVA on invoice, DES filing is mandatory. Missing DES = €150/month penalty.
7. Not keeping documents 10 years: French tax law (LPF) requires 10-year retention. Digital PDFs with timestamp are fine.

FAQ