FAQ - BUSINESSES
- If you wish to obtain the address of a Tax Office or a Tax Collector
- Applications for VAT refund from companies not established in France should be sent (...)
- If you need some information on the payment of VAT
- You can obtain some more detailed documentation, including the General Tax Code, the Précis de (...)
- Gazette of the French Republic
1)ADVANCE RULING PROCEDURE ON PERMANENT ESTABLISHMENTS
Foreign businesses can apply to the tax administration for an advance ruling to receive assurance of the fact that they do not have a permanent establishment or fixed base in France as defined by the tax treaty between France and their country of residence.
For more information click here
a model of ruling is available too.
2)FOREIGN COMPANIES:
Your tax obligations in France, with or without a permanent establishment.
Click here to :
Know about your tax obligations,
Check the VAT identification number of your commercial partners,
Account online for VAT due on your e-commerce transactions,
Consult the international tax treaties signed by France,
Know about how to secure transfer pricing.
If you wish to obtain the address of a Tax Office or a Tax Collector:
Applications for VAT refund from companies not established in France should be sent to:
Direction des Résidents à l’Etranger et des Services Généraux (DRESG)
Service de remboursement de la TVA
10, rue du Centre - 93 465 NOISY-LE-GRAND CEDEX
Tel : 00 33 (0) 1 57 33 85 00
sr-tva.dresg dgfip.finances.gouv.fr
If you need some information on the payment of VAT:
Service des Impôts des Entreprises Etrangères
10, rue du Centre - 93 465 NOISY-LE-GRAND CEDEX
Tel: 00 33 (1) 57 33 85 00
sie.entreprises-etrangeres dgfip.finances.gouv.fr
You can obtain some more detailed documentation, including the General Tax Code, the Précis de la Fiscalité (Taxation Handbook), official bulletins published by the General Tax Directorate etc. from the national stationery office (l’Imprimerie nationale).
Mail order
Imprimerie Nationale Département "Diffusion"
BP 514 - 59505 DOUAI CEDEX
Tel : 00 33 (0) 3 27 93 70 90
Direct sales
Imprimerie Nationale
47, rue de la Convention - 75 015 Paris
Open Monday to Thursday, from 10.00am to 05.30pm and Friday from 10.00am to 04.00pm.
Tel: 00 33 (0) 1 40 58 34 19
Internet sales: www.imprimerienationale.com
Gazette of the French Republic:
Journal Officiel
26, rue Desaix - 75727 PARIS CEDEX 15