Now You're Registered in France

Please download and complete the Cost Prices Spreadsheet.

You’ll have a task on your Tribexa dashboard where you can upload the finished spreadsheet. If you add new products to your range, we’ll add a task to your Tribexa dashboard requesting you update the information.

Download the Cost Prices Spreadsheet

We have to have this information to complete your VAT returns. Please fill it in and upload it to Tribexa as soon as you can. Delays can result in penalties from the Tax Authorities.

When you'll be invoiced

Now that your registration is complete, we'll begin issuing invoices for your monthly subscription. Our invoices are charged on the 1st of each month, based on the work we do for the previous reporting period. For example, if you need to file March's VAT return in France, you'll see the charge on April 1st. This is because we finalise and submit the necessary work in April.

Your monthly subscription fees will be charged to your payment method through Stripe on the 1st of each month. After the payment is processed, you will automatically receive a receipt and a VAT invoice from Stripe.

How often do you have to file a VAT return in France?

The standard filing frequency in France is monthly. The filing and payment deadline is the 19th of the month following the reporting period. If the deadline falls on a weekend or holiday, it's extended to the next business day.

If you have to file an ECSL in France, the deadline for that will be between the 10th and 14th of the month.

Fiscal Representative Deadlines

Fiscal representatives are jointly liable for your VAT submissions and payments, so working with one adds several specific deadlines:

All your data must be sent to SimplyVAT by the 7th of the month
You must approve your return three working days before the deadline
The total amount of VAT you owe for the month needs to be paid and received into the account specified on your payment memo two working days before the deadline

As well as potential penalties from the French Tax Authority, failing to meet the above deadlines for two consecutive months will result in the fiscal representative cancelling your French VAT number and deregistering you.

French VAT Rates

Standard	20%
Reduced 1	10%
Reduced 2	5.5%
Reduced 3	2.1%

Remember that the VAT rates applied to products change by country. What is standard rate in one country may be reduced in another, and vice versa.

French Postponed VAT Accounting

France used a system called Postponed VAT Accounting (PVA) to manage import VAT. When you import goods into France you don't pay the import VAT at customs. Instead, you or your customs declarant includes your French VAT number on the customs declaration. You'll then pay all the import VAT you owe for the reporting period on your VAT return (or use it to offset the VAT you've collected on sales).

The French Tax Authority will take the information from all the customs declarations you make in a reporting period and prefill your VAT return with the import values. They will also make a monthly statement available to you through Données ATVAI. Please contact your Client Manager to sign up for this.

When you approve your VAT return at the end of the month, you'll need to check that the amounts pre-filled by the French Tax Authority match the value of your imports.

VAT Invoice Requirements in France

You have to issue an invoice to every customer in France. Invoices must have:

Your French VAT number
Your company name and address
Sequential invoice number that follows on from the last invoice
The invoice date
Description of the goods
Unit price of item
Net taxable value of goods
The applicable VAT rate
The VAT amount in Euros

You can issue invoices in any currency, but the VAT amount has to be in Euros. Currency conversions have to be done using the European Central Bank exchange rate on the date the invoice is issued.

Here's an example of a French VAT invoice: