To get the French VAT number (TVA) you register with the French tax administration (DGFiP) service for non-resident businesses (SIE). The standard VAT rate is 20%. You mainly need it if you store stock in France (for example with FBA Pan-EU) or exceed distance-selling thresholds without using the One-Stop Shop.
*Details reviewed on 1 October 2026. Details checked against the official source listed at the end. Informational guide, not tax advice.*
When you need a VAT number in France
- Stock in France. If Amazon stores your goods there, local VAT registration is normally required; the One-Stop Shop (OSS) does not replace it.
- Domestic sales. Selling from a warehouse in France to customers in the same country is a domestic supply with local VAT.
- Own-goods transfers. Moving stock between countries is an intra-EU transaction that can trigger registration duties.
If you only sell at a distance to consumers in France with no stock there, you may report through OSS; see our guide to EU ecommerce VAT.
Key facts
| Item | Detail |
|---|---|
| Local name | French VAT number (TVA) |
| Format | FR + 2 characters + 9 digits (SIREN) |
| Standard VAT rate | 20% |
| Where to apply | the French tax administration (DGFiP) service for non-resident businesses (SIE) |
| Indicative timing | Several weeks; dealings with the French administration are usually in French. |
How to get it, step by step
- Confirm you need it, based on where your stock is and how you sell.
- Gather company documents: certificate of incorporation, director identification and a description of the activity.
- File the application with the French tax administration (DGFiP) service for non-resident businesses (SIE).
- Fiscal representative. Non-EU companies usually need a fiscal representative; EU companies generally do not, but confirm it.
- Receive the number and add it to your Amazon seller account.
- Calendar. TVA return (form CA3 under the normal regime), with a frequency that depends on the assigned regime.
Common mistakes
- Using another country’s VAT number for sales with stock in France.
- Registering late: sales already made without local VAT may require a regularisation.
- Not reconciling Amazon VAT reports with the local return.
FAQ
Can I sell on Amazon in France without a local VAT number? Only if you hold no stock there and your sales fit the One-Stop Shop; with local stock, normally not.
How long does it take? Several weeks; dealings with the French administration are usually in French.
Does Data Biz handle this? We manage EU ecommerce VAT; see our page on EU VAT returns for ecommerce.
How Data Biz helps
Data Biz reviews which countries you need to register in and handles VAT returns for Amazon sellers using an Estonian OÜ or US LLC. Also read how to choose a VAT adviser for Amazon or request a free consultation.
Sources and review
Authority: impots.gouv.fr. Common rules: European Commission, VAT. Reviewed on 1 October 2026.