French VAT for non established companies

If you are a UK company registered for french VAT, do you need to charge french VAT on B2B

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We are a UK company who sells goods to France. We have just registered for French VAT. For sales less than €150 we use IOSS. For sales greater than €150 for B2C customers do we charge 20% VAT on the invoice and report this on our French VAT return? do we then include our French VAT number on customs docs and it is then PVA at the french border?

For sales to  B2B ( French registered VAT businesses) do we need to charge 20% French VAT also or as they are B2B no VAT is charged or recorded on our VAT return?
 

what information do we need to include on our customs docs to ensure our VAT is PVA at the French border?
 

Replies (3)

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VAT
By Jason Croke
12th Oct 2023 09:46

Presumably you've engaged an Accountant who can deal with the French side of things?

As a non-EU business, you would normally need a engage with tax representative (tax agent) in France to represent you in relation to French TVA matters.

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Caroline
By accountantccole
12th Oct 2023 14:02

My understanding is you need to import the goods into France using your French TVA number. (Paperwork on import is a proforma invoice of a sale from your UK business to the French one)
This is then reported as a reverse charge on your TVA return. This box is automatically completed in your return by the customs authority, but there can be lags/cut off issues.

For B2B sales - if you don't have a PE in France you are not allowed to charge French VAT to a French company so you would again reverse charge this and the client deals with the TVA.
https://www.impots.gouv.fr/internationalenbusiness/relevant-operationstr....
For B2C you charge the French TVA.

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Caroline
By accountantccole
12th Oct 2023 14:30

Just a note - a french TVA return has loads of boxes on it so it is important to track all of the reverse charges in and out. Even though there may be no TVA to declare, it is likely that you would show it as an in and out somewhere on the return.

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