Tax rate by region France

To register your business for VAT in France, you’ll need to complete Form No. 3563, available in both French and English. The registration will take effect on the first day of the quarter following your application submission.
Generally, you’ll be asked to provide the following documents:
An up-to-date copy of your company’s national trade register extract (issued within the last 3 months).
A scanned copy of your original articles of association, along with an uncertified, free translation into French.
A document verifying your company’s bank account details abroad.

Late Filing of VAT Returns:
10% of the VAT due if no reminder is sent or if the return is filed within 30 days of the first reminder.
40% of the VAT due if the return is filed more than 30 days after the reminder.
Additional interest of 0.2% per month of delay.

Late Payment of VAT:
5% of the VAT due, plus interest of 0.4% per month of delay.
For persistent late payments, additional penalties may apply.

Late Registration for VAT:
Generally, there are no specific penalties for late registration. However, if you fail to register when required and under-report or underpay VAT, you could face penalties for those specific infractions.

Incorrect or Incomplete VAT Returns:
Penalties can range from 0.2% to 40% of the VAT amount depending on the nature and severity of the error.
Intentional errors or fraud can lead to much higher penalties and even criminal prosecution.

Failure to Keep Proper Records:
Fines can be imposed for not maintaining adequate VAT records or for providing inaccurate information to the tax authorities.

Non-compliance with the Reverse Charge Mechanism:
Failure to apply the reverse charge mechanism correctly in B2B transactions can lead to penalties of 5% of the VAT amount.