VAT, community companies having no permanent establishment in France
Thursday, 24 April 2008
Since 1 September 2006, if deliveries of goods or provisions of services subject to VAT in France (e.g.: selling a show in France) are made by taxpayers having no permanent establishment in France, the tax due in this respect must be declared and paid by the client if the latter has a VAT identification number in France (See article Services provided by a foreign company, change in the VAT system ).
The tax authorities further state that taxpayers established outside France who only carry out operations covered by these provisions and who moreover have no declaration obligation no longer require a VAT identification number in France (official listing of taxes, 3 A-3-08 no. 42 of 14 April 2008).
Nb > Companies who satisfy this condition are invited to contact the service below to have their French VAT registration delisted.On the other hand, if the French-based “client” company is not subject to VAT (e.g.: a non-profit making organization exempt from commercial taxes), the community company providing a service subject to VAT in France must register for VAT with the following section of the Foreign Residents & General Services Department, the address of which has changed:
Service des Impôts des Entreprises (business tax service)
10, rue du Centre
TSA 20011
93465 Noisy-Le-Grand cedex
FRANCE
Tel: +33 (0) 1. 57.33.85.00
Fax: 01.57.33.84.04
E-mail: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Nb > Once they have registered, such companies receive:
- A letter informing them of the requisite formalities to be completed and notifying them of their intra-community VAT number in France;
- The necessary forms for declaring VAT and related taxes.
