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.

Accounting

Dormant French Company's Corporate Income Tax Return

Applicable country/region: FR - France

English-speaking advisor

France local setup support

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Unit PriceEUR 2,250 / Company

On-site presenceNot required

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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.

Dormant French Company's Corporate Income Tax Return - Service Included

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Frequently Asked Questions

Jurisdiction Overview

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.

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France Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/02/2026

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