Note: The French tax authorities may invalidate your VAT number in France.
In France, Article 286 ter of the General Tax Code specifies the activities that require a VAT taxpayer to register for French VAT. The French tax authorities have the right to control the issuance or maintenance of a VAT number, even if this means invalidating the number. Until December 31, 2022, the Tax Procedures Manual (LPF) listed four cases in which tax authorities could […]