①Overview of French VAT
The French Anti-Fraud Act has been implemented, and the French tax authorities are as strict as the German tax authorities in terms of supervision. French VAT is a normal tax rate, and there is no low tax rate.
②Situations where VAT needs to be applied in France
First, if the company is established in France, has inventory in France, and its sales in France exceed the VAT threshold of 82,200 euros; second, if the company is established in other EU countries (regions), has inventory in France or its sales in France exceed the French long-distance sales threshold of 35,000 euros; third, if the company is established in a country (region) outside the EU, such as China, has inventory in France, or has no inventory in France, the annual sales from other EU countries (regions) to France exceeds the long-distance sales threshold of that country (region).
③Materials to be submitted for application
Business license of the company; passports and ID cards of shareholders, legal persons and directors need to be translated; the latest certificate of the company’s legal person and director (for mainland China companies) or the company’s certificate of existence and certificate of good reputation (screenshots of commercial group registration, mainly involving Hong Kong, China and local companies in the European Union); European bank account; proof of address of the legal person, such as water, electricity, coal and electricity bills, real estate certificates, marriage certificates, divorce certificates, birth certificates, mortgage documents, etc., at least two types should be provided. In addition to basic information, sellers also need to provide screenshots of the e-commerce trading platform, platform account, company name and registered address displayed on the platform exchange.
④Materials to be submitted when declaring VAT
Includes sales reports, customs clearance bills, etc. If it is a zero declaration, a zero declaration letter is required.