Overview
French law (NF525) requires every physical point of sale in France to be fiscally compliant, regardless of where the merchant is incorporated. This means that even if your company is registered in Finland, Italy, the UK, or any other country, you must obtain specific French registrations before you can operate Shopify POS in France with Comply.
French law (NF525) requires every physical point of sale in France to be fiscally compliant, regardless of where your company is incorporated. Even if your business is registered in Finland, Italy, the UK, or any other country, you need two mandatory registrations before you can operate Shopify POS in France with Comply:
A SIRET number for each physical location in France
A French VAT number (FR TVA) to collect and report VAT on your French sales
Step 1: Register your company in France (RCS)
Before you can get a SIRET or a French VAT number, your company must be registered in the French commercial registry Registre du Commerce et des Sociétés (RCS).
You do not need to create a new French legal entity (filiale). Foreign companies can register directly as a succursale (branch of a foreign company), which is legal category 3120 in the French SIRENE directory.
To register, go to the official French business formalities portal:
Once registered, INSEE will assign your company:
A SIREN (9-digit company identifier)
A SIRET for each registered establishment (SIREN + 5-digit location code)
A NAF/APE code reflecting your business activity.
Step 2: Register for French VAT (FR TVA)
RCS registration and VAT registration are two separate processes. Having a SIRET does not automatically give you a French VAT number.
If you sell goods at a physical point of sale in France, French VAT registration is mandatory, regardless of your VAT status in your home country.
⚠️ Being VAT-registered in another EU country does not replace French VAT registration. Each country's VAT system is independent.
As an EU-based company, register directly with the Service des Impôts des Entreprises Étrangers (SIEE). Your French VAT number will follow this format: FR + 2-digit key + your 9-digit SIREN Example: FR40 934305715 (there is no minimum sales threshold for foreign companies. Registration is required from your first taxable sale in France).
Step 3: Configure Comply for NF525
Once you have both your SIRET(s) and your FR VAT number, you can complete the Comply onboarding for France: Configure Comply for NF525 compliance
What about the VAT exemption option in Comply?
Comply includes a "My business has VAT exemption" option, which displays "TVA non applicable, art. 293B du CGI" on receipts. This option is only for businesses legally exempt from VAT under French tax law (franchise en base de TVA), typically very small French businesses below the annual revenue threshold.
This option does not apply to:
Foreign companies registered for VAT in their home country
Companies that exceed the franchise en base threshold in France
Companies making regular taxable sales at a physical POS in France
If you are VAT-registered in your home country and selling at a physical location in France, you need a FR VAT number. The VAT exemption option does not apply to your situation.
Useful official links
French business registration portal: https://formalites.entreprises.gouv.fr
French VAT registration for foreign companies: https://www.impots.gouv.fr/do-foreign-companies-have-register-vat
Verify your French registration data: https://annuaire-entreprises.data.gouv.fr