Your questions 1/ What are the transactions subject to French VAT ? Typical examples of transactions subject to French VAT according to Articles 258 - 259 B of the CGI (French tax law):  Sales of stock in France Sales of assembled industrial equipment, industrial installations or building work in France  (sub-contracting the installation of a machine or a worksite in France...)  Transactions involving products delivered or purchased in France (finishing, re-packing)  Service provision (worksites or sub-contracting) without sales of goods  Services physically delivered in France (organising trade fairs, seminars, conferences...)  Intangible services for property in France (architecture, surveying services...) Property rental    2/ What must be included by law on an invoice in France?  The obligation to provide an invoice or similar document applies to anyone subject to taxation and not just those liable to pay tax when they deliver goods or provide services to another who is subject to taxation or to an entity that is not subject to taxation. The seller is required to provide an invoice upon completion of the sale or provision of the service. This invoice allows the client to justify their right of deduction. The following must appear on the invoice:  The invoice dates and numbers; the names and addresses of the parties  (supplier and client), the date of the sale or services;  The quantities and denominations of the goods sold or services provided, the unit price  of each good or service; By tax rate, the tax exclusive totals with the corresponding amounts of tax clearly identified; the supplier’s and client’s VAT numbers for intra-community deliveries and the specific text:  Exonération TVA, article 262 ter du CGI; the supplier's VAT number and that provided by the client for services, in some cases; the characteristics for the new means of transport for intra-community deliveries  of such goods. When the client must pay VAT, the invoice must specify (see item 6). 3/ Why is French bookkeeping compulsory?  Those liable to VAT must keep accounts that allow them to justify the detail of their transactions (whether taxable or not). The accounts and supporting documents must be kept for a period of 6 years. They must be made available to the French authorities during any tax inspection. 4/ What are the VAT rates that apply in France?  Three rates are used in France: The normal rate of 19.6%: it applies to all taxable transactions for which no other rate applies; A rate of 5.5%: it applies to a limited range of products specified by the law; A special rate of 2.1%: this mainly concerns some medicaments, some theatrical  shows and the press. Other special rates apply in Corsica and DOM-TOM (overseas departments and territories) for specific transactions. 5/ What is the definition of a stable establishment in France?   Your company is considered as " non établie" (not established) in France when: You have no installation in France, or If you have a permanent installation in which you perform no taxable transactions,  such as a liaison office, responsible for providing information or communications, a purchasing office, exhibition sites with goods returned to their original country, stands at a fair or a worksite lasting less than 12 months.  6/ I am late making a VAT declaration in France. What are the sanctions that I could incur? Firstly, you must get your VAT declarations up to date as soon as possible. If this requires an immediate VAT payment, it will be increased by 10% for a late declaration plus 0.40% per month of late payment interest.   7/ What are the minimum values for making a declaration of exchange of goods?  EU import Compulsory level EU export Detailed declaration 2 300 000 euros 1 Detailed declaration 2 300 000 euros Detailed declaration Limited number of data 230 000 euros 2 Detailed declaration Limited number of data 460 000 euros Simplified declaration 150 000 euros 3 Simplified declaration 150 000 euros No declaration 4 Simplified declaration Limited data to be supplied   8/ How often does a VAT declaration have to be made?  Period for which refund is requested Minimum amount of refundable credit  Frequency of declarations Monthly Quarterly Year 150 Euros   Credit on the December declaration.   Credit on the 4th quarter. Civil quarter 760 Euros Each of the declarations made during the quarter must have a credit.  Credit on the quarterly declaration.