France - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT registration guides / France - VAT registration guide

France - VAT registration guide

Updated by Monika Bahm, PKF Arsilon

VAT registration threshold – local establishment	Sales of goods: €91,900 during the previous year (or €101,000 if turnover did not exceed the €91,900 threshold during the year before the previous year). �� Sales of services: • Generally: €36,800 during the previous year (or €39,100 if turnover did not exceed the €36,800 threshold during the year before the previous year). • Lodging and accommodation services: €91,900 during the previous year (or €101,000 if turnover did not exceed the €91,900 threshold during the year before the previous year). • Lawyers, authors and artists: €47,700 during the previous year (or €58,600 if turnover did not exceed the €47,700 threshold during the year before the previous year). �� Distance sales of goods and broadcasting, telecommunication and electronic (BTE) services, for EU established businesses only: €10,000 (total EU B2C supplies of BTE services and distance sales of goods – not just those into France). �� Intra-EU acquisitions of goods: €10,000

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	A business established in France