France

Country France
Currency Euro
EU Member State Yes
Standard VAT rate 20%
Reduced VAT rate 2.1% / 5.5% / 10%
VAT registration limit for established businesses Nil
VAT registration limit for non-established businesses Nil
VAT registration rate for distance sellers 100000 Euro
VAT return filing periods Monthly or Quarterly
Annual returns No
Intrastat thresholds: dispatches and arrivals 460000 Euros for arrivals / no threshold for dispatches
EC Sales Lists frequency Monthly
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes
Reverse Charge Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses Yes
Statute of limitations Please contact Essentia for specific advice