{"id":2120667,"date":"2026-09-13T09:56:20","date_gmt":"2026-09-13T07:56:20","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/13\/foreign-company-france-liable-vat-registration-fiscal-representative-oss-refund\/"},"modified":"2026-09-13T09:56:20","modified_gmt":"2026-09-13T07:56:20","slug":"foreign-company-france-liable-vat-registration-fiscal-representative-oss-refund","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/13\/foreign-company-france-liable-vat-registration-fiscal-representative-oss-refund\/","title":{"rendered":"Your Foreign Company Just Became Liable for French VAT: Registration, Fiscal Representative, OSS and Getting Your Refund From Abroad"},"content":{"rendered":"

You sell to France from London, New York, Dubai or Singapore. You have no office in Paris, no French staff and no French company. Then a letter arrives from the French tax administration: you owe French value-added tax, you should have registered years ago, and penalties are already running. For a foreign founder or group, this is the single most expensive surprise in doing business in France, because French VAT attaches to transactions, not to your presence. This guide explains, for a foreign business reader, exactly when France treats you as liable for its VAT, what the reassessment letter on your desk really means, and how to register, report and recover VAT from abroad without relocating. It covers distance sales to French consumers, services supplied to French companies, the reverse-charge mechanism that shifts the tax to your customer, the accredited fiscal representative that non-EU businesses must appoint, the One-Stop Shop scheme that can spare you a French registration, and the steps that preserve your right to deduct input VAT and claim refunds. Every decisive statement is anchored in the French Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em>, CGI), the Tax Procedures Code (Livre des proc\u00e9dures fiscales<\/em>, LPF) and recent court decisions, quoted word for word. French acronyms are explained as they appear: SIEE<\/em> is the tax office for foreign companies (Service des Imp\u00f4ts des Entreprises \u00c9trang\u00e8res<\/em>), DINR<\/em> its parent directorate for non-residents, DVNI<\/em> the national audit unit for large and international files, CA3<\/em> the standard French VAT return, and OSS<\/em> the EU One-Stop Shop for distance sales and certain services.<\/p>\n

I. When your foreign business becomes liable for French VAT<\/h2>\n

A. Distance sales, French customers and services used in France: how French VAT attaches to a company with no French presence<\/h3>\n

French VAT (taxe sur la valeur ajout\u00e9e<\/em>, TVA) is a tax on transactions, and the starting rule is deliberately broad. Article 256 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> provides: “Sont soumises \u00e0 la taxe sur la valeur ajout\u00e9e les livraisons de biens et les prestations de services effectu\u00e9es \u00e0 titre on\u00e9reux par un assujetti agissant en tant que tel.” In plain English: supplies of goods and services made for consideration by a taxable person acting as such fall within French VAT. The question is never only whether you are established in France; it is where each transaction is deemed to take place.<\/p>\n

For services, the place-of-supply rule that traps most foreign businesses is business-to-business. Article 259 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> states: “Le lieu des prestations de services est situ\u00e9 en France : 1\u00b0 Lorsque le preneur est un assujetti agissant en tant que tel et qu’il a en France : a) Le si\u00e8ge de son activit\u00e9 \u00e9conomique, sauf lorsqu’il dispose d’un \u00e9tablissement stable non situ\u00e9 en France auquel les services sont fournis ; b) Ou un \u00e9tablissement stable auquel les services sont fournis ; c) Ou, \u00e0 d\u00e9faut du a ou du b, son domicile ou sa r\u00e9sidence habituelle”. If your customer is a French taxable business, the service is in principle located in France even though you invoice from abroad. The mirror rule applies to consumers: when the customer is not a taxable person, the service is located in France if you, the supplier, are established there or supply from a French fixed establishment. Management fees, brand royalties, IT support, marketing and administrative services billed by a foreign parent to its French subsidiary all sit squarely in this framework, and our companion analysis of intra-group management fees challenged by the French administration<\/a> shows how aggressively these flows are audited.<\/p>\n

For goods, the classic trigger is the distance sale to French private individuals: stock shipped from another EU country or from outside the EU to a consumer in France. Since the EU e-commerce reform, intra-EU distance sales are taxable in the country of arrival, and consignments imported from third countries follow their own distance-sales regime. The French tax administration’s official registration page summarises the position for foreign companies without a French fixed establishment in one sentence: if you carry out at least one of the listed operations requiring customs registration or VAT returns, French VAT registration is necessary, and it expressly lists invoicing French-VATable transactions to individuals or to businesses not identified for VAT in France, intra-EU deliveries from France, exports from France, and distance sales of goods from another State to individuals in France (see Immatriculation \u00e0 la TVA, impots.gouv.fr<\/a>). Note the asymmetry that matters commercially: selling only to French VAT-registered businesses does not automatically force you to register, because the reverse-charge mechanism described below shifts the accounting to your customer, whereas selling to French consumers or to unregistered buyers almost always forces a registration or OSS coverage.<\/p>\n

Two practical consequences follow. First, the obligation to register is declarative and fast: article 286 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> requires that “Toute personne assujettie \u00e0 la taxe sur la valeur ajout\u00e9e doit : 1\u00b0 Dans les quinze jours du commencement de ses op\u00e9rations, souscrire au bureau d\u00e9sign\u00e9 par un arr\u00eat\u00e9 une d\u00e9claration conforme au mod\u00e8le fourni par l’administration.” Fifteen days from the start of your French-taxable operations, not fifteen days from the first reminder letter. Second, registration is only the entry ticket: article 287 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> adds that “Tout redevable de la taxe sur la valeur ajout\u00e9e identifi\u00e9 conform\u00e9ment aux dispositions combin\u00e9es des articles 286 ter et 286 ter A est tenu de remettre au service des imp\u00f4ts dont il d\u00e9pend et dans le d\u00e9lai fix\u00e9 par arr\u00eat\u00e9 une d\u00e9claration conforme au mod\u00e8le prescrit par l’administration”, which is the monthly CA3 return system under the standard regime. Companies that discover the problem late therefore face two parallel exposures: the tax itself, and the declaration failures that carry their own penalties.<\/p>\n

B. The letter on your desk: reassessment, surcharges up to 80 percent, frozen refunds and a customer who may pay instead of you<\/h3>\n

Most foreign companies learn about French VAT through one of three documents: a notice of audit (avis de v\u00e9rification<\/em>), a proposed reassessment (proposition de rectification<\/em>), or a straight demand for registration and back declarations from the SIEE. If your French subsidiary has just received an audit notice, our guide to French corporate tax, branch-versus-subsidiary exposure and paying on time<\/a> explains the audit machinery that also handles VAT, and the reassessment amounts can be challenged on the same procedural ground. For VAT, the administration’s standard toolkit has four blades, and each one is visible in recent case law.<\/p>\n

The first blade is the principal: VAT the administration says should have been collected or self-assessed, usually over several years. The normal recovery window is three years: article L176 of the Livre des proc\u00e9dures fiscales<\/a> provides that “Pour les taxes sur le chiffre d’affaires, le droit de reprise de l’administration s’exerce jusqu’\u00e0 la fin de la troisi\u00e8me ann\u00e9e suivant celle au cours de laquelle la taxe est devenue exigible”. But the same article extends the window to ten years where the taxpayer carries on a hidden activity: “le droit de reprise de l’administration s’exerce jusqu’\u00e0 la fin de la dixi\u00e8me ann\u00e9e qui suit celle au titre de laquelle la taxe est devenue exigible […] lorsque le contribuable exerce une activit\u00e9 occulte”, and a hidden activity is presumed where the taxpayer failed to file the returns it was required to file and either never declared its activity or carried on an unlawful one. A foreign company that sold into France for years without registering is the textbook candidate for this extension, which is why the earliest letters from the administration deserve an immediate legal answer rather than a wait-and-see attitude.<\/p>\n

The second blade is surcharges for missing or late returns. Article 1728 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> states: “Le d\u00e9faut de production dans les d\u00e9lais prescrits d’une d\u00e9claration ou d’un acte comportant l’indication d’\u00e9l\u00e9ments \u00e0 retenir pour l’assiette ou la liquidation de l’imp\u00f4t entra\u00eene l’application, sur le montant des droits mis \u00e0 la charge du contribuable ou r\u00e9sultant de la d\u00e9claration ou de l’acte d\u00e9pos\u00e9 tardivement, d’une majoration de : a. 10 % en l’absence de mise en demeure ou en cas de d\u00e9p\u00f4t de la d\u00e9claration ou de l’acte dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai ; b. 40 % lorsque la d\u00e9claration ou l’acte n’a pas \u00e9t\u00e9 d\u00e9pos\u00e9 dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai ; c. 80 % en cas de d\u00e9couverte d’une activit\u00e9 occulte”. Ten percent even without a formal demand, forty percent once a demand is ignored for thirty days, eighty percent for a hidden activity. These stack on top of the principal and late interest, so the final bill is routinely a multiple of the VAT itself.<\/p>\n

The third blade is the one foreign groups least expect: the administration recharacterises who the taxable person is. A Luxembourg holding company learned this at its own expense. Between 2012 and 2014 it invoiced administrative, financial, tax, legal and IT services to its two French subsidiaries, which self-assessed the VAT in France as intra-EU flows from Luxembourg. After auditing one subsidiary, the administration treated the Luxembourg company itself as the legally liable person and assessed it directly, with an 80 percent hidden-activity surcharge. The Conseil d’\u00c9tat upheld the assessment in full: “Le pourvoi de la soci\u00e9t\u00e9 Worldwide Euro Protection est rejet\u00e9” (Conseil d’\u00c9tat, 8th and 3rd chambers combined, 15 June 2023, no. 465719, Worldwide Euro Protection<\/a>). The decisive reasoning deserves a full quotation because it governs every foreign parent with staff or operations on French soil: “Il r\u00e9sulte de ces dispositions que lorsque le lieu des prestations de services se trouve en France parce qu’elles sont fournies \u00e0 des assujettis remplissant les conditions d\u00e9finies \u00e0 l’article 259 du code g\u00e9n\u00e9ral des imp\u00f4ts, le redevable de la taxe sur la valeur ajout\u00e9e aff\u00e9rente est le prestataire qui les fournit s’il est lui-m\u00eame \u00e9tabli en France. Doit \u00eatre regard\u00e9 comme tel le prestataire qui a en France un \u00e9tablissement stable depuis lequel les prestations sont fournies et qui pr\u00e9sente un degr\u00e9 suffisant de permanence et une structure apte, du point de vue de l’\u00e9quipement humain et technique, \u00e0 rendre possibles, de mani\u00e8re autonome, les prestations de services consid\u00e9r\u00e9es. D\u00e8s lors que celles-ci peuvent \u00eatre rattach\u00e9es \u00e0 un tel \u00e9tablissement, il n’y a pas lieu de rechercher si ce rattachement est fiscalement plus rationnel qu’un rattachement au si\u00e8ge de l’activit\u00e9 \u00e9conomique du prestataire.” In that case the Luxembourg office was a 12.5-square-metre room in which its employees could not physically perform the services, six employees were declared and domiciled in France, four were also employed by the French subsidiary, and the disputed work had actually been done from France by named individuals. The lesson for foreign founders is concrete: if your people work from France, even through a subsidiary, the French administration can treat you as established in France for VAT and bill you directly, with the 80 percent surcharge attached.<\/p>\n

The fourth blade points in the opposite direction and can strike your French customers. Where reverse charge should have applied and did not, or where a non-EU supplier had no accredited representative, the customer can be held liable. The Paris administrative court of appeal confirmed that the customer means the effective beneficiary: “le preneur s’entend de la personne qui est le b\u00e9n\u00e9ficiaire effectif de la prestation de service” (Cour administrative d’appel de Paris, 9th chamber, 28 June 2022, no. 21PA01595, SNC DS Smith H\u00eatre Blanc<\/a>). In that case a French holding company had paid invoices for services and brand royalties issued in its name by sister companies established in other EU Member States, without self-assessing; the court held that “la SNC DS Smith Finance, qui doit \u00eatre regard\u00e9e comme \u00e9tant le client direct des prestataires, b\u00e9n\u00e9ficiaire effectif des prestations, a la qualit\u00e9 de preneur pour l’application des dispositions pr\u00e9cit\u00e9es, redevable de la taxe”, adding that the tax was rightly claimed from it because no VAT had been collected elsewhere on those amounts, and it dismissed the entire claim: “La requ\u00eate de la SNC DS Smith H\u00eatre Blanc est rejet\u00e9e.” The statute says the same thing even more bluntly for non-EU suppliers without a representative: “A d\u00e9faut, la taxe sur la valeur ajout\u00e9e et, le cas \u00e9ch\u00e9ant, les p\u00e9nalit\u00e9s qui s’y rapportent, sont dues par le destinataire de l’op\u00e9ration imposable” (article 289 A of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>). If you sell from outside the EU into France without sorting out representation, your French customer becomes the backup taxpayer, with penalties included, which is a fast way to lose the client as well as the margin.<\/p>\n

Two further consequences complete the picture. VAT credits and refund claims freeze while the file is disputed: the administration will not repay a net credit to a company whose registration, representative or returns are not in order, and set-off against the reassessed amounts is standard practice. And since 1 September 2026, France has required structured e-invoicing and e-reporting for an expanding perimeter of transactions, which gives the administration transaction-level visibility over flows that used to surface only during audits; foreign companies selling into France are directly concerned, as explained in our overview of French e-invoicing from 1 September 2026<\/a>. The era in which a foreign seller could stay invisible to the French VAT system is over.<\/p>\n

II. How a foreign company registers, reports and recovers French VAT from abroad<\/h2>\n

A. Registering in France, appointing a fiscal representative and choosing between French returns and the One-Stop Shop<\/h3>\n

The registration path depends on where you are established, and the official impots.gouv.fr page draws the line clearly. If you are established in another EU Member State, or in one of the listed third countries with which France has a mutual-assistance instrument (a long list that includes the United Kingdom, Norway, Japan, Australia, Mexico, South Africa, India and others), you do not have to appoint a fiscal representative; you may act directly or through a simple agent (mandataire<\/em>), and the competent office is the SIEE of the DINR at 10 rue du Centre, 93465 Noisy-le-Grand (see Immatriculation \u00e0 la TVA, impots.gouv.fr<\/a>). Registration itself runs through the online single counter at formalites.entreprises.gouv.fr, with the company’s foreign trade-register extract, articles of association with a French translation (sworn translation for non-EU languages), and, where an agent is used, a mandate signed by both parties. The administration insists that email addresses be provided so the welcome letter can be sent electronically once registration is complete.<\/p>\n

If you are established outside the EU and outside the listed assistance countries, typically the United States, the Gulf states, most of Asia, Africa and Latin America, representation is not optional. Article 289 A of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> provides: “Lorsqu’une personne non \u00e9tablie dans l’Union europ\u00e9enne est redevable de la taxe sur la valeur ajout\u00e9e ou doit accomplir des obligations d\u00e9claratives, elle est tenue de faire accr\u00e9diter aupr\u00e8s du service des imp\u00f4ts un repr\u00e9sentant assujetti \u00e9tabli en France qui s’engage \u00e0 remplir les formalit\u00e9s incombant \u00e0 cette personne et, en cas d’op\u00e9rations imposables, \u00e0 acquitter la taxe \u00e0 sa place.” This accredited representative (repr\u00e9sentant fiscal accr\u00e9dit\u00e9<\/em>) is a French taxable person approved by the tax office who files for you and pays the tax in your place, and the statute imposes quality conditions: no serious or repeated tax offences, no recent disqualifying commercial-court sanctions, an adequate administrative organisation with human and material resources, and financial standing proportionate to the obligations or a guarantee for a quarter of the resulting amounts. Choosing the representative is therefore a diligence exercise, not a formality: request the accreditation references, the guarantee, the internal VAT control process and the fee structure for audits, because its failure becomes your assessment. Remember the sanction quoted above: without a representative, the tax and any penalties are owed by the recipient of the taxable transaction, which your French customers will discover at the worst possible moment.<\/p>\n

Once registered, the default reporting channel is the French CA3 return system described in article 287, monthly under the standard regime, with payment of the net tax due. For two large families of flows, however, the EU One-Stop Shop (OSS) offers a lighter route: intra-EU distance sales of goods to consumers and certain cross-border services can be declared through a single OSS return filed in your EU country of identification, with the tax redistributed to France, instead of a French registration and French CA3 returns. The OSS does not cover everything, stock held in France, domestic French sales and transactions outside the schemes still require French registration, and a company that wrongly funnels all its French flows through the OSS while holding French stock or a French establishment will be treated as unregistered for the uncovered part, with the penalty scale of article 1728 applying. The practical sequence for a foreign seller is therefore: map every flow touching France, isolate what the OSS genuinely covers, register in France for the remainder, and document the allocation so an auditor sees a reasoned position rather than an omission.<\/p>\n

Three Paris-region specifics belong in every foreign company’s file. First, the SIEE at Noisy-le-Grand in the eastern Paris suburbs is the entry point, but audits of international files are frequently run or assisted by the DVNI, the national verification directorate, and correspondence from either office should be treated as audit-grade from day one. Second, disputes over VAT assessments fall to the administrative courts: the tribunals of Paris or Montreuil at first instance depending on the issuing office, then the Paris administrative court of appeal, then the Conseil d’\u00c9tat, which is exactly the ladder climbed in both decisions quoted in this article. Third, keep a French-language documentary core from the start: contracts showing who the effective beneficiary of each service is, proof of where each service is actually performed, transport documents for goods, OSS filings and French returns side by side, and the representative’s or agent’s mandate. The Worldwide and DS Smith cases were both lost on facts about who really performed and who really benefited from the services; paperwork that answers those two questions in advance is the cheapest advisory fee you will ever pay.<\/p>\n

B. Charging correctly, deducting input VAT and contesting a refusal or a reassessment from abroad<\/h3>\n

Correct invoicing is where foreign companies either save or lose the entire margin. Where French VAT applies and the customer is a French taxable person, the reverse charge (autoliquidation<\/em>) usually means you invoice without French VAT and the customer accounts for it. Article 283 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> sets the default rule first, “La taxe sur la valeur ajout\u00e9e doit \u00eatre acquitt\u00e9e par les personnes qui r\u00e9alisent les op\u00e9rations imposables”, then reverses it for foreign suppliers: “Toutefois, lorsqu’une livraison de biens ou une prestation de services mentionn\u00e9e \u00e0 l’ article 259 A est effectu\u00e9e par un assujetti \u00e9tabli hors de France, la taxe est acquitt\u00e9e par l’acqu\u00e9reur, le destinataire ou le preneur qui agit en tant qu’assujetti et qui dispose d’un num\u00e9ro d’identification \u00e0 la taxe sur la valeur ajout\u00e9e en France”, and more broadly, “Lorsque les prestations mentionn\u00e9es au 1\u00b0 de l’ article 259 sont fournies par un assujetti qui n’est pas \u00e9tabli en France, la taxe doit \u00eatre acquitt\u00e9e par le preneur.” Three conditions must therefore be verified on every invoice: the service must fall within the listed scope, the supplier must genuinely not be established in France (the Worldwide case shows how narrowly the administration reads this where staff work from France), and the customer must be a taxable person holding a French VAT number. Where any leg fails, for example sales to private individuals or to customers without a French VAT number, you must charge French VAT yourself, report it and pay it; invoicing without tax in that situation does not move the liability to the customer, it leaves it with you plus penalties.<\/p>\n

The symmetrical right is deduction and refund. VAT that has burdened the price components of a taxable transaction is deductible from the VAT due on that transaction: article 271 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> provides that “La taxe sur la valeur ajout\u00e9e qui a grev\u00e9 les \u00e9l\u00e9ments du prix d’une op\u00e9ration imposable est d\u00e9ductible de la taxe sur la valeur ajout\u00e9e applicable \u00e0 cette op\u00e9ration”, with the right arising when the deductible tax becomes chargeable, and deduction operated by set-off against the tax due for the month in which the right arose. For a registered foreign company this is the normal monthly CA3 arithmetic: French VAT paid to suppliers, warehouse operators, carriers and professional advisers is set against French VAT collected, and a net credit can be carried forward or, under the applicable thresholds and timetables, claimed as a refund. For a company with no French registration, input VAT is generally recovered through the dedicated EU refund portal (for EU-established businesses) or the Thirteenth Directive paper procedure (for non-EU businesses), both of which require compliant invoices in your name, proof of taxable use, and strict deadlines. The most common refusals foreign companies meet are missing VAT numbers on invoices, invoices addressed to the wrong group entity rather than the effective beneficiary, late claims, and set-off of the credit against disputed assessments. Each of these is preventable: invoice discipline across the group, so that the entity bearing the cost is the entity holding the invoice; a calendar of French filing and claim deadlines maintained by the representative or agent; and separation of disputed amounts from clean refund claims so one fight does not freeze all cash.<\/p>\n

When the administration says no, whether by reassessment or by refusing registration, deduction or refund, the contest follows a fixed ladder that works fully from abroad through counsel. The first step is almost always the administrative claim (r\u00e9clamation<\/em>) to the issuing office, which suspends enforced collection once properly filed with a request for deferred payment where available, followed by referral to the administrative tribunal with jurisdiction over the office, appeal to the Paris administrative court of appeal, and final review by the Conseil d’\u00c9tat. Deadlines are short and jurisdictional: the claim must identify each disputed assessment, state the legal and factual grounds, and attach the supporting documents, because arguments raised for the first time on appeal face admissibility hurdles. On substance, the two decisions analysed above map the winning and losing terrain. The administration wins where it proves real French performance or real French benefit: staff working from France with no credible Luxembourg substance in Worldwide, invoices in the holding’s own name with no evidence it was not the real customer in DS Smith. Taxpayers win where the paper matches the economics: contracts naming the effective beneficiary, timesheets and access logs showing where work was actually done, transport and warehouse records fixing the place of goods, and coherent OSS and CA3 filings that leave no unexplained gap. Distance and language are not procedural handicaps: counsel in Paris can file, plead and correspond with the SIEE, the DVNI and the courts while the directors remain abroad, and hearings before the administrative courts do not require the personal attendance of foreign directors. What cannot be delegated is speed: the fifteen-day registration clock, the thirty-day demand windows that move surcharges from 10 to 40 percent, and the three-year versus ten-year recovery boundary all reward the company that answers the first letter within days. If you are reading this article with an unopened French tax letter on your desk, that letter, not this article, sets your next deadline.<\/p>\n

Conclusion<\/h2>\n

French VAT reaches foreign companies through their transactions, with or without a French office. Services supplied to French taxable customers are located in France by article 259, distance sales to French consumers require registration or OSS coverage, registration is due within fifteen days of starting operations, and reporting runs through monthly CA3 returns or the OSS for eligible flows. Non-EU businesses from countries without a mutual-assistance arrangement must appoint an accredited French fiscal representative who files and pays in their place, failing which the French customer owes the tax and penalties. The price of delay is set by statute: 10, 40 or 80 percent surcharges on top of the principal, a recovery window stretched from three to ten years where the activity was hidden, and frozen refunds while the file is irregular. The courts confirm that the administration looks past invoicing structures to economic reality, billing the foreign provider that actually works from France and the French customer that actually benefits from foreign services. The compliant path is entirely manageable from abroad: map the flows, register or confirm OSS coverage, appoint the right representative or agent, invoice each flow under the correct reverse-charge or collection rule, keep the evidence of where work is done and who benefits, and challenge refusals and reassessments through the administrative claim and court ladder without missing a deadline. If you want a broader view of running the French vehicle once the VAT position is secure, our hub guide to setting up a company in France as a foreign founder, from bank account and Kbis to VAT and the first hire<\/a> puts VAT alongside corporate tax, payroll and banking in a single roadmap.<\/p>\n

Need a quick opinion on your case<\/h2>\n

A 48-hour telephone consultation with a lawyer of the firm, to review your French VAT position, your registration and your reply to the tax office before the next deadline.
Call +33 6 46 60 58 22<\/a> or write via our contact page<\/a>. We assist foreign companies in Paris and throughout \u00cele-de-France, fully from abroad where needed.<\/p>\n","protected":false},"excerpt":{"rendered":"

Foreign seller to France? 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