Obtain your French VAT number with an expert registration firm in 2026

French VAT registration, legal framework

The identification of a non-resident operator is based on article 286 ter of the French Code général des impôts (CGI), supplemented by article 289 A for the fiscal representation of non-EU taxable persons. The BOFIP series BOI-TVA-DECLA-20-30 sets out the formalities. The operator receives an intra-EU VAT number structured as FR, a two-character key, then the nine-digit SIREN issued by INSEE at the time of registration. This number is then notified to the European VIES system, making the company searchable by its intra-EU partners.

The SIEE in Noisy-le-Grand is the sole managing office for companies without a permanent establishment in France. It processes every identification request, maintains the tax accounts, receives the CA3 returns and handles refund requests. Its postal address and electronic channel have been stable for more than ten years. Specialised firms have named contacts within the SIEE, which speeds up the handling of complex or priority files.

For a company established in the EU, appointing an agent is optional: the company may identify itself directly using the EE0 form and file on its own. For a company established outside the EU, the appointment of an Accredited Tax Representative (RFA — Représentant Fiscal Accrédité) is mandatory, unless a mutual assistance agreement exists with the State of establishment (United Kingdom, Norway, Mexico, Japan and other lists adjusted by the authorities). The joint and several tax liability of the RFA binds its own assets if the company fails to meet its obligations.

Who must register for French VAT?

Any foreign company that carries out a taxable transaction in France must hold an FR number, except where the reverse charge applies at the customer's level. The most frequent cases are the sale of goods stored in France, the importation followed by an intra-EU delivery from French territory, the provision of property-related services connected to an asset located in France, the organisation of an event subject to French VAT, and distance selling above the EUR 10,000 per year OSS threshold where the country of consumption is France.

Operators established in a third country with no mutual assistance agreement must go through an RFA. E-commerce merchants use the IOSS one-stop shop for consignments of less than EUR 150 but still require a standard registration for consignments of more than EUR 150 delivered in France. The table below summarises the main scenarios.

Before any request, the nexus analysis must settle the question of permanent establishment: a permanent office, a warehouse with staff, a dependent agent may reclassify the company as a permanent establishment, with much broader obligations (corporate income tax, tax return package, contribution sur la valeur ajoutée). A good firm starts by ruling out this risk before filing the identification request.

Services of a French VAT registration firm

A specialised firm's scope covers the entire cycle, from the preliminary analysis through to the operational activation of the number. It breaks down into chronological steps.

• Preliminary analysis: tax qualification of the transaction, determination of the place of taxation within the meaning of article 259 of the CGI, verification of the absence of a permanent establishment, choice of applicable regime.
• Bundle assembly: Kbis or equivalent foreign registry excerpt translated into French, articles of association, tax residence certificate from the home country, evidence of activity (contracts, pro forma invoices), proof of address in France if required.
• Drafting the request: EE0 form for EU companies, dedicated form for non-EU companies with appointment of the RFA, notarised powers of attorney where applicable.
• Filing with the SIEE: paper or electronic submission depending on the channels open at the time, tracking the acknowledgement of receipt, scheduled follow-up where no response is received beyond the average lead time.
• Responses to requests for additional exhibits (DPJ — demandes de pièces justificatives): the SIEE frequently asks for further supporting documents, notably evidence of real economic flows. The firm prepares DPJ responses in French, in the format expected by the authorities.
• Obtaining the SIREN from INSEE, then the full FR number, then the VIES notification. These three steps follow on from each other but are distinct.
• Set-up of the professional account on impots.gouv.fr: account creation, SEPA direct debit enrolment, registration of authorised users, test of the first CA3.
• Handover: documentation delivered to the client, reminder of deadlines, filing calendar for the first year, coordination with group accounting.

The expected deliverables are an active FR number, a VIES update certificate, access to the professional account, a scoping memo on the filing compliance to come, and, where the operation requires it, a power of attorney recorded with the SIEE that names the tax agent or the RFA. Average lead times are four to eight weeks for an EU company, six to twelve weeks for a non-EU company with the appointment of an RFA.

French VAT number lead times, chart

Lead times vary with the origin of the company, the completeness of the file and the filing period (the weeks following the September return to work are traditionally busier at the SIEE). The chart below shows the average lead times observed on a multi-sector portfolio, expressed in calendar days between the initial filing and delivery of the FR number.

Criteria to choose your registration firm

Beyond price, four criteria set a high-performing firm apart from a generic provider.

First criterion, familiarity with the SIEE. Firms that handle dozens of registrations each month know the internal contacts, the expected exhibit formats and recurring rejection reasons. They avoid back-and-forth exchanges that needlessly extend lead times.

Second criterion, language coverage. Foreign articles of association arrive in English, German, Italian, Spanish, Mandarin, Russian, Japanese or Korean. Certified translation into French is required by the authorities for certain exhibits. A firm that handles this capability in-house saves time.

Third criterion, the ability to appoint an accredited RFA. For non-EU operators, the firm must either be accredited itself by the DGFiP or have a stable partnership with an RFA listed on the official list of accredited RFAs. Accreditation opens rights but triggers the joint and several tax liability of the representative.

Fourth criterion, continuity after registration. An FR number without a filing chain is useless: choose a firm that takes over the CA3, DEB, DES and refund requests. See in this regard the pages dedicated to the VAT return firm (CA3) and to tax agents for EU companies.

Market analysis and user feedback

The French VAT registration market has three types of providers. On one side, the historical RFAs accredited by the DGFiP (nine structures listed below), focused on joint and several representation. On the other, accounting firms specialising in international taxation, which cover registration within a broader offer (consolidation, transfer pricing, compliance). Finally, boutique VAT specialists serving EU operators, with proprietary filing-tracking tools.

User feedback stresses the importance of the scoping phase. A poorly qualified file (confusion between distance selling and sale with stock, under-estimation of permanent establishment risk) leads to costly reworks in the following twelve months. The best-performing firms charge for one or two hours of diagnostic before filing, which saves several weeks of later correction.

Another frequent piece of feedback is responsiveness on DPJ. The SIEE sometimes asks for very specific exhibits: certification from the foreign tax authority on the existence of the company, photographs of the stock, commercial contracts. A firm that obtains these exhibits within a few days makes the difference. Conversely, a provider that lets follow-ups slip sees its files rejected after six months and has to start again.

A well-managed registration is coordinated with a VAT compliance programme from the very first month, and integrates intra-EU flow obligations (see DEB, EMEBI and Intrastat). This overall approach avoids a succession of providers and protects the documentary chain.

Fee ranges observed in 2026

Registration fees cover the initial diagnostic, file assembly, follow-up through to the issuance of the number and the set-up of access to the professional account. Ranges observed on the French market are as follows: simple registration of an EU company, EUR 900 to 1,800 excluding VAT; registration of a non-EU company with appointment of an RFA, EUR 1,800 to 3,500 excluding VAT for the initial engagement, plus an annual representation fee of EUR 1,200 to 3,000 excluding VAT depending on volumes.

Event-based services (in-depth response to a complex DPJ, rescue of a stalled file, permanent establishment litigation) are billed by the hour, in a range of EUR 200 to 350 excluding VAT. A serious quote always distinguishes the set-up flat fee from the recurring maintenance and expressly states the services that are excluded. Compare proposals on the basis of the full cycle and not just the entry price.