French e-reporting and foreign companies
You hold a French VAT number without being established in France. The e-reporting obligation does not depend on your country of residence, but on whether your transactions are connected to France.
Non-established does not mean out of scope
A non-established taxable person is a business that carries out taxable transactions in France without having a head office, a fixed establishment or a domicile there. It is registered for French VAT, possibly through a fiscal representative, and files French returns.
The e-reporting reform covers the transactions that fall outside domestic electronic invoicing: sales to private individuals, cross-border transactions, payments received on services. A significant share of a non-established seller's activity falls precisely into that category.
Five common situations
The connection to France is assessed on the transactions, not on the registered office.
UK company registered in France
Since Brexit you are a third-country operator. Your sales to French private individuals and your supplies from French stock remain connected to France and fall within the reporting scope.
US company selling to French consumers
Goods imported under €150 declared through IOSS, digital services taxable at the place of consumption: in both cases France is the country of taxation and the transaction has to be reported.
Swiss company with a fiscal representative
The fiscal representative fulfils the reporting obligations on your behalf. The data transmitted remains yours, and its accuracy remains your responsibility.
European company registered in France
Registered for French domestic supplies or for local stock: these transactions fall outside the OSS and come under the French national regime.
Stock held in a French warehouse
Stock in France creates two distinct flows: intra-EU transfers on the way in, domestic supplies on the way out. Both are reported, but not in the same way.
What Nomad VAT determines from your data
Frequently asked questions
Upload an export, see what is connected to France
The Free plan analyses your first 250 transactions of the month and gives the breakdown by regime.