Services
Nineteen engagements, each one a filing or a registration a foreign business has to get right in France. Every page sets out what it covers, what we need from you, and the official texts it rests on.
French VAT
- French VAT registrationA French VAT registration identifies the entity for domestic obligations that can arise from French stock, imports, taxable supplies and movements of goods. EU businesses and some non-EU businesses can register without an accredited fiscal representative; other non-EU businesses may need one under the current French rules.Read more
- French VAT returns (CA3)The CA3 is the French VAT return used under the normal real regime. It reports the relevant taxable transactions, VAT due, deductible VAT and any resulting balance or credit for the assigned period.Read more
- OSS registration & VAT returnsOSS lets eligible sellers report intra-EU B2C distance sales through a single quarterly return, instead of registering in every EU country they sell to. It generally applies once your EU-wide cross-border B2C sales pass the €10,000 threshold.Read more
- EORI registration in FranceAn EORI number identifies you to customs. You need it to import or export goods through France or the EU, and carriers and customs brokers will ask for it.Read more
- ERTVA (EC Sales List) filingERTVA (état récapitulatif TVA) is the French EC Sales List. It reports the intra-EU supplies you make to VAT-registered customers in other EU countries, so the authorities can match cross-border transactions.Read more
- EMEBI filing (intra-EU statistics)EMEBI is the French monthly statistical survey on intra-EU movements of goods. It replaced the statistical part of the DEB in 2022 and applies to businesses that French customs select for the survey.Read more
- French VAT audit supportA French VAT check can ask for invoices, ledgers, import documents, marketplace exports and an explanation of your VAT treatment. The quality of the evidence matters as much as the amount.Read more
- Amazon France VAT registrationAmazon collecting VAT on a customer sale does not, by itself, settle the seller's French VAT position. French stock, imports, movements of the seller's own goods and sales outside the marketplace can still create registration and filing obligations. We map the actual flow before applying for a number.Read more
- Non-EU VAT representation in FranceUnder Article 289 A of the French General Tax Code, a business established outside the EU that is liable for French VAT or has French declarative obligations generally has to appoint an accredited representative established in France, unless its establishment country or transactions fall within the statutory exceptions. The representative undertakes the relevant formalities and, for taxable transactions, payment duties, so every mandate starts with an acceptance review.Read more
- Change French fiscal representativeChanging provider normally means transferring the mandate, filing history and tax-office contact while preserving the existing French VAT registration where the legal entity and underlying activity have not changed. A clean handover protects filing continuity and exposes unresolved balances or missing returns before they become a problem.Read more
Extended producer responsibility
- French EPR authorised representationFrench EPR rules require producers placing in-scope products on the French market to register, declare and contribute to the right eco-organism. Since 10 July 2026, a business not established in France that is subject to French EPR must appoint a mandataire established in France, by written mandate. The obligation is assessed product by product: it counts as met for products where a France-established online interface operator already assumes the EPR obligations.Read more
- French EPR producer registration & UINProducers placing in-scope products on the French market must register for the relevant EPR stream and obtain a Unique Identification Number (UIN, or Identifiant Unique). Marketplaces can request that stream-specific identifier as compliance evidence.Read more
- French EPR declarations & reportingOnce registered, producers report the products, units, weights or materials they place on the French market. The eco-organism uses this to calculate your eco-contribution.Read more
- EPR prevention & eco-design plan (PPE)Every producer subject to a French EPR category must have a prevention and eco-design plan, aimed at reducing the use of non-renewable resources, increasing the use of recycled materials and improving recyclability. The plan can be individual or common to several producers, and it is revised every five years.Read more
- French EPR audit supportEPR checks can come from eco-organisms, authorities or marketplaces. You may need to justify your registrations, UINs, declarations, product classifications and contributions.Read more
- Amazon France EPR & UIN registrationFrance issues one Unique Identifier, or UIN/IDU, for each EPR stream in which a producer is registered. Amazon sellers may need identifiers for the product itself, an embedded battery or electrical function, and its packaging. The correct set depends on the catalogue and how the goods enter France.Read more
- France EPR: packaging & paperFrance's household-packaging and graphic-paper EPR stream covers household packaging around products, including relevant ecommerce shipping materials, and qualifying printed or printable paper. Product scope and the liable producer must be checked separately. Professional packaging follows a different perimeter and is not automatically covered by this service.Read more
- France EPR: EEE & battery UINElectrical and electronic equipment and batteries are separate French EPR streams. A rechargeable appliance can therefore require one registration for the equipment and another for its embedded battery, with separate UINs/IDUs, declarations and eco-contributions. Packaging may add a third stream.Read more
- France EPR: textiles & footwearFrance's TLC EPR stream covers qualifying new clothing textiles, household linen and footwear placed on the French market. The exact Refashion nomenclature matters because product function, material, intended user and specialist use can move a borderline item into another stream or outside TLC.Read more
Find out exactly what you owe in France.
Tell us what you sell and where. We will identify the relevant French VAT and EPR scope and send you a clear proposal.
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