Exporting to France

There are a lot of things to consider before you start exporting to France. It's essential to find out about local rules and regulations on tax and duty in your intended market.

Taxation

The UK and France have signed a double taxation agreement, meaning the same income is not taxed twice. The French tax service for foreign companies is the Service des impôts des Entreprises Etrangères (SIEE).

VAT

If you’re registered for VAT in the UK, it may be possible to zero-rate the goods you export to France, provided certain conditions are met.

VAT is known as Taxe sur la Valeur Ajoutée (TVA). French VAT rules are based on EU regulations and the standard French rate is 20%.

Advice can be sought from France’s tax authority – the Direction régionale des finances publiques.

Regulations

Packaging must conform to EU legislation on health risks to consumers and environmental protection. Labelling in French should be visible. Certain products such as foodstuffs and textiles have specific labelling requirements.

The Franco-British Chamber of Commerce & Industry is a good source of advice and information. It offers insight from members who themselves have set up a business in France or have specialist expertise in supporting that process.

Services regulations

See information on rules for selling services and business travel to France.

Trade barriers

You can check for any reported barriers to trading with France.

Report any trade barriers that are affecting your business so you can get help fixing them.

Routes to market

Having staff or local representatives with French language capability is necessary for long term success in this market.

Options which may work well for you are:

• agents and distributors using local agents or distributors with native fluency in French is an effective way to develop a presence in this market. France’s geographical size means you might need representatives in several regions to ensure national reach.
• direct sales due to the closeness of the market, a direct sales approach is possible. The need for French language skills is an important consideration in this option.
• e-commerce selling online or through e-marketplaces may be a good option for your company. It’s relatively cheap and easy to deliver products into France. The Department for Business and Trade (DBT) can suggest online marketplaces to help you get started. DBT’s E-Exporting Programme can also help.

The Franco British Chamber of Commerce is a useful source of further information on routes to market in France.

Intellectual property

Intellectual property (IP) rights are territorial and rights granted in the UK do not provide protection elsewhere. You should consider getting IP protection abroad if you want to trade overseas or sell to overseas customers via the internet.

The Intellectual Property Office provides practical information to help you protect, manage and enforce your IP abroad. Further support for British businesses can be found through a network of IP attachés, based in key UK export markets.

Payment terms

Your contract should specify terms for payment. If there's any dispute you will need to go through the French legal system for resolution. French customers may require credit to buy your products. Payment conditions must be factored into prices. For business-to-business transactions these can range from immediate payments on receipt of goods (often with a negotiated small discount) to a negotiated 60-day payment.

Business culture

Regular meetings and visits are important to build relationships. The market is competitive and a strong unique selling point is helpful. Speaking French can be an important step in building relationships.