If you are a foreign company making distance selling in France (web selling for instance) you may consider that, up to a certain limit, the laws of the country in which you are registered apply as far as VAT is concerned. Therefore, you do not have any obligation in France concerning VAT. You pay VAT in your own country. However, once that limit (35,000 € at present) is exceeded, you must register for VAT in France, file a monthly return and pay VAT in France, file an Intrastat return. If you are a company registered in a non E.U. State you must also appoint a fiscal representative.

If you are a French company making distance selling (web selling for instance, or mail order) in other countries, the opposite situation from the one described above, you will benefit from reciprocal treatment of course. However, bear in mind that the limit of sales, in excess of which you must register for, file and pay VAT in the country of destination of your sales, does not apply in a uniform way, even within the E.U. It may vary from one State to the other.

It is recommended to take advice from a Chartered Accountant.