French companies need to file an income tax return? What are the tax rates? When should I file the income tax return?

All French companies are required to file an annual corporate income tax return, even if the company is not in business. The French income tax rate, which is updated annually by the tax office, will be 25% in 2022, compared to around 28% to 33% in previous years. French companies must file their financial statements within four months of the end of their fiscal year (generally January 1 to December 31), or within three months of the end of the fiscal year if your company's fiscal year does not coincide with the calendar year.

From when is B2B electronic invoicing mandatory in France, for receiving versus issuing invoices?

France is phasing in a mandatory B2B e-invoicing/e-reporting obligation. From 1 September 2026 all French companies must connect to an accredited platform to RECEIVE invoices (initially from large companies). From 1 September 2027 they must also ISSUE their own sales invoices through such a platform. Invoices must flow through certified/approved e-invoicing software connected to the French tax authority's platform; companies should prepare in advance.

Does a prepayment receipt count as a valid VAT invoice?

No. A prepayment receipt does not qualify as a VAT invoice and cannot be included in a VAT return. An actual invoice must be issued when the underlying transaction takes place.

With no output VAT (sales in other EU countries), can a French company still recover input VAT from domestic suppliers?

Yes. Input VAT can still be declared and accumulated as a VAT credit even with no output VAT; the credit offsets the company's VAT liability (including deferred import VAT) rather than requiring a cash payment. As an alternative, the client can ask the domestic supplier to apply the reverse charge, so no VAT is charged on the invoice in the first place and there is nothing to reclaim.

Can a deactivated French company VAT number be reactivated, and what is required?

Yes. A reactivation fee applies. First confirm the deactivation reason with the tax office: if the VAT lapsed only because the company was never operating, it can be reactivated directly; if it lapsed due to missed VAT filings, the outstanding returns must be filed first (filing cost quoted separately). In all cases the company must currently be operating, evidenced by invoices or contracts.

Dormant French Company's Corporate Income Tax Return

Product Valid: Positive | Applicant Must Be Present: No | Applicable country/region: FR - France

Unit Price: EUR 2250 / Company

Remotely Process Your Dormant French Company's Corporate Income Tax Return

Are you a business owner in France looking for assistance with your tax declarations? Look no further than TKEG Expat's service. Our team specializes in providing tax declaration services for clients in France, ensuring that all necessary requirements are met. As a company dedicated to helping SMEs expand globally, we understand the importance of accurate and timely tax filings. With TKEG Expat, you can trust that your tax declarations will be handled efficiently and professionally. Let us take the stress out of tax season for you. Contact us today to learn more about our services and how we can assist your business in France.

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Frequently Asked Questions

About France

France is a founding EU member and the eurozone's second-largest economy, with over 20,000 foreign companies operating in the country. Key sectors include aerospace, pharmaceuticals, tourism, and luxury goods.

Technology and Innovation

Technology is central to the French economy, with heavy government investment in R&D. The Sophia Antipolis technology park near Nice hosts one of the highest concentrations of tech engineers outside Silicon Valley, attracting major companies including Cisco, Intel, and IBM.

Brand Image

High-end consumer goods in France are highly esteemed internationally. Therefore, international companies establish part of or directly set up their headquarters in France, due to the high investment value and brand added value.

Investment Environment

France is one of Europe's largest markets, with Paris as a major global financial center and a leader in European venture capital. The country offers a skilled workforce, quality transport infrastructure, and strong IP protections, while the government actively expands policies to attract foreign investment.

Self-Declaration of Value-Added Tax

Since the tax reform in July 2021, all e-commerce companies registered outside the European Union need platforms such as Amazon to declare their value-added tax. Registering a company in France allows you to independently declare value-added tax and reduce tax liabilities.

France Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/02/2026

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