Software Sales Tax in France 🇫🇷

If your business has a physical presence in France, you only need to register for sales tax if your sales exceed €33,200 a year. If you sell software to customers in France but your business is based elsewhere, you’ll need to register for VAT right away. 

If you sell into more countries across the EU, and your sales exceed €10,000 a year, you can register for the VAT MOSS system.

Filing frequency: Quarterly

The process for filing and remitting sales tax payments in France is straightforward. 

However, if you serve business customers in France and other EU member states under the VAT MOSS system, it does come with quite a bit of admin. 

In this instance, you’ll need to complete a separate filing called the EC Sales List. This is so you can document and report all of your sales to VAT-registered customers in one go.

Non-compliance with tax regulations in France can result in interest, fines, and additional penalties, similar to those in other EU member states. 

If you sell to additional countries in the EU, under the VAT MOSS system, you can be excluded if you’re late or fail to submit your returns for three consecutive quarters. This would mean you then have to register, file and remit your sales taxes in each individual member state.