The companies nonestablished in France but liable to VAT in France must ask their registrationin France for VAT purposes and must fulfill a certain number of tax returns.
For instance, thefollowing operations are subjected to VAT in France :
deliveries of goods in France to clients not liable to VAT in France (B2C transactions)
intracommunity acquisitions of goods in France
imports of goods in France
\"distance selling\" of goods from a EU country to individuals delivered in France (e.g. e-transactions) exceeding a threshold of 35.000 € (VAT excluded) per year some services as :
services linked to a building located in France
electronic services
specific lease of means of transport
Those operations aresubjected to VAT in France even if the company is not established in France(branch, office, warehouse).