Understanding the process
Any person (a company or an independent professional) who, on a regular basis, engages in gainful economic transactions is subject to Value Added Tax (TVA).
VAT is levied on the same basis and at the same rates as in France.
It must be declared monthly or quarterly.
Should you wish to, you can declare and pay your VAT online via the e-VAT Service.
To get the forms you can either:
- Download them here:
If you wish to appoint a representative
- Or Collect the forms from the Department of Tax Services
You can also download the following leaflets:
Guidance on installing a certificate to enable access to the eVAT website:
Your application for registration must contain:
- The registration form
- SEPA direct debit mandate
- Form for appointing a representative, if applicable
- Bank account identification document for account to be debited
All your documents must be submitted or sent to the Tax Division of the Department of Tax Services.
The Department of Tax Services (Tax Division) will send you:
- A confirmation letter sent by registered post with acknowledgement of receipt informing you of your effective registration date and providing you with your username and password, and your Unique Mandate Reference Number (Référence Unique de Mandat, RUM)
- A security certificate to the email address specified in the registration form. This certificate is valid for 6 years and is automatically renewed at the expiry of this period
As from the date mentioned in the confirmation letter, you can use the e-VAT service to declare and pay your VAT online.