French VAT (TVA) for Cross-Border Sellers: Registration, Rates and Filing
Updated 2026-08-17
France's standard VAT (TVA) rate is 20%; reduced rates of 5.5% and 10% apply to food, books and transport. Non-EU sellers must register for French TVA if they store inventory in France (e.g., Amazon FBA) or exceed the €10,000 EU-wide OSS threshold. A fiscal representative (représentant fiscal) is mandatory for non-EU sellers without a French establishment. Registration takes 2-6 weeks via the Direction Générale des Finances Publiques (DGFiP). Filing is monthly via impots.gouv.fr. Late filing penalties: 10% surcharge + interest.
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Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Do I need a fiscal representative for French VAT?+
Yes, if you are a non-EU seller without a fixed establishment in France, you must appoint a fiscal representative (représentant fiscal) approved by the DGFiP. The representative files VAT returns on your behalf and is jointly liable for unpaid VAT. Costs typically range from €1,000-3,000/year.
What are the French VAT rates?+
Standard rate: 20%. Reduced rates: 10% (restaurant meals, transport, renovation), 5.5% (basic foodstuffs, books, gas, electricity), 2.1% (pharmaceuticals, press, TV licence). Most e-commerce goods sold by cross-border sellers fall under the 20% standard rate.
How do I register for French TVA?+
Submit form P0i (registration for non-established taxable persons) to the DGFiP via impots.gouv.fr. Required documents: company registration certificate, proof of business activity, fiscal representative appointment letter, and bank details. Processing takes 2-6 weeks. You will receive a French TVA number (numéro de TVA intracommunautaire).
What are the filing deadlines for French VAT returns?+
Monthly filers: CA3 return due by the 19th of the following month (or 24th for electronic filing). Most non-EU sellers file monthly. Late filing incurs a 10% surcharge on VAT due, plus interest at 0.2% per month.
What happens if I don't comply with French VAT rules?+
Penalties include: 10% late filing surcharge, 0.2%/month interest on unpaid VAT, 40-80% penalty for deliberate non-compliance, and potential criminal prosecution for fraud. Amazon.fr will suspend listings without a valid TVA number. The DGFiP can also block your imports at French customs.
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