According to the “Monthly Foreign Trade Report” by the Ministry of Economy, Commerce, and Business, from January to February 2026, Spain exported goods to France worth more than €9 billion, representing 15% of total exports. French demand for fruits, vegetables, and legumes, as well as other semifinished products, has made France one of the countries that have contributed most to the growth of Spanish exports.

Although the report classifies sales to France as “exports,” from a tax perspective, that term is reserved for extracommunity sales (i.e., to regions outside the European Union). For commercial activity between the two countries, the most appropriate terms are “intracommunity supplies” and “distance selling,” depending on whether the customer is a business or an individual.

In this article, we explain how to sell in France from Spain and the main points to consider when managing value-added tax (VAT) collection and invoicing.

Key takeaways:

• Business-to-consumer (B2C) transactions with French customers do not involve additional requirements. However, to carry out business-to-business (B2B) transactions, it is important to register in the Register of Intracommunity Operators (ROI) and obtain a VAT number.
  
• Most sales to business customers in France do not include VAT, while sales to individual customers could include either Spanish or French VAT.
  
• The profits generated are taxed exclusively in Spain if the sales do not occur in a French permanent establishment.
  

Main reasons to sell in France from Spain

While there is a long list of countries to consider when expanding a business outside Spain, many companies opt for France as the starting point for an internationalization journey. These are the main reasons:

• Proximity: Spain and France are neighboring countries. Given that the distance between Cadiz and Strasbourg—the two most distant mainland provincial and departmental capitals—is just over 2,200 kilometers, the logistics are usually relatively simple.
  
• High demand and affinity: Some 42 million people shop online in France, according to the “France E-Commerce Key Figures 2025” report prepared by the French Federation of Electronic Commerce. French consumers are among the most accustomed in Europe to making cross-border purchases within the EU, making this country a natural audience for the goods and services offered by Spanish ecommerce companies.
  
• Reputation: Royal Decree 998/2012 promoted the “Spain Brand” and, as a result, improved the perception of Spanish goods and services abroad. In France, this new brand image has taken hold particularly strongly in the fashion, footwear, food, and cosmetics industries, driven by the reliability and competitiveness of Spanish companies, as noted in the “e-Country Report” by ICEX Spain Exports and Investments.
  
• Taxation: In 1995, both countries signed the double taxation treaty, a fiscal agreement guaranteeing that profits from sales to France are taxed in Spain as long as they are not made in a French permanent establishment. In other words, if your transactions with French customers take place from Spain, the related taxes are paid exclusively under Spanish rules.
  

Online platforms to sell in France from Spain

The most effective channel for selling in France from Spain is through online platforms. Let us take a look at the most popular options:

Amazon.fr

This ecommerce platform welcomes Spanish cross-border businesses looking to expand and sell in France. Amazon makes its logistics centers in France available to these companies. You can send your products there, and Amazon will handle storage and shipping to buyers in France. Participation requires joining the Pan-European Fulfillment by Amazon (FBA) program.

Cdiscount

This French platform offers a marketplace called “Octopia.” With this service, Cdiscount handles ecommerce logistics and customer relations if shoppers use the after-sales service. Sellers then need to focus on sending goods to the platform’s logistics center.

Malt

If you provide web services to other businesses and want to expand into France, these offerings can be listed through a B2B marketplace such as Malt. On this French platform (with offices in Madrid and Barcelona), many Spanish freelancers connect with commercial purchasers to sell online services, such as website creation and online store development.

ComeUp

This French marketplace serves as a showcase for Spanish small businesses and freelancers offering low-cost services, such as written translations or photo retouching.

Your own online store

Having your own online store is one of the most effective ways to sell through the web in France and Spain, as they are not subject to any external limitations. For example, you can fully customize the user experience, with security protocols and payment methods tailored to each country’s preferences. A localized approach reduces concerns about fraud in cross-border payments and conveys the same peace of mind as shopping from a local store.

Shopify, the popular platform for selling online from Spain, makes this setup easier thanks to Shopify Markets, which automatically localizes the entire payment process for the French market.

Prerequisites to sell in France from Spain

If you already make sales in Spain, offering your products or services to French individual customers is simple. No extra obligations apply before carrying out distance selling.

Spanish companies planning to carry out B2B operations in France—that is, intracommunity supplies—are subject to the intracommunity tax regime. To take advantage of the benefits it offers, such as VAT exemption, make sure you meet these prerequisites:

• Registration in the ROI
  The first requirement for supplying goods or services from Spain to France is to register for VAT in Europe. To do so, you must register in the ROI by submitting Form 036.
  
• Obtaining the VAT number
  Once your application has been approved, the Spanish Tax Agency (AEAT) will assign you an EU VAT number. If you have not received a response within three months of submitting it, the request will be treated as denied due to the AEAT’s administrative silence. Keep this timeframe in mind, as the company might face VAT penalties if it assumes that its registration has been automatically processed and issues VAT-exempt invoices.
  
• Inclusion in the VAT Information Exchange System (VIES)
  After obtaining the EU VAT number, the business or freelancer is automatically registered in the VIES. This way, both you and your French customer can verify the validity of the VAT number on the AEAT or European Commission websites.
  

Invoicing sales in France from Spain

In Spain, the legal framework governing invoicing obligations consists of several regulations. One of them, Royal Decree 1619/2012, specifies that the billing information required on documents sent to recipients in France. They are practically identical to the information in any other company invoice:

• Date
  
• Number or series
  
• Issuer and customer details (including the VAT number of both parties in B2B transactions)
  
• Description and amount of each item
  
• Tax base
  
• Tax rate
  
• Tax amount
  
• Total amount
  

When an invoice covers a B2B transaction with a French customer and does not include VAT, a legal notice justifying the exemption is also necessary:

• Sale of products: “Intracommunity supply exempt from VAT pursuant to Article 25 of Law 37/1992 on VAT”
  
• Provision of services: “Reverse charge mechanism pursuant to Article 84.One.2 of Law 37/1992 on VAT”
  

VAT management in sales from Spain to France

VAT inclusion on invoices from Spain to France hinges primarily on the transaction location, the recipient’s status as a company or an individual, and the type of offering involved: professional work or physical goods. These are the possible scenarios:

VAT on invoices to individual French customers (B2C)

When dealing with individual customers, the VAT reverse charge mechanism cannot be applied, so invoices issued to French end consumers always include VAT. The applicable national rate depends on the type of transaction and the sales volume.

Electronic products and services

Transactions involving the supply of products to end customers in other EU countries are known as “distance selling.” This category also covers services provided electronically, as well as those related to telecommunications, broadcasting, and television.

In these cases, the regulations provide two possible scenarios for the application of VAT:

• Spanish VAT
  If total sales to French and all other EU individuals (excluding sales to Spanish customers) do not exceed €10,000 during the previous or current calendar year, the VAT rates in Spain must be applied.
  
• French VAT
  If total sales to individuals in France and across the EU (excluding sales within Spain) exceed €10,000 during the previous or current calendar year, French VAT must be applied on the invoice. The country currently applies a standard rate of 20%, reduced rates of 10% and 5.5%, and a super-reduced rate of 2.1%. Still, verify the percentages periodically because they can change.
  

Across the EU, all VAT rates fall under a single system: the VAT One Stop Shop (OSS). Using this system, companies can declare and pay VAT on all EU B2C sales through a single portal.

Please note that when total B2C sales do not exceed €10,000, you can voluntarily apply French VAT, provided you continue to apply it for at least two calendar years. This practice is common among Spanish companies that sell electronic goods and services to France, as France’s general tax rate is lower than Spain’s.

General services

On invoices for general services, Spanish VAT typically applies because the regulations treat the services as provided at the company’s headquarters in Spain.

Some exceptions require the rate applicable in France, such as those related to real estate. For instance, if a self-employed bricklayer from Gipuzkoa renovates an individual’s home in the French Basque Country, they would be required to include French VAT on the invoice. To fulfill this obligation, a company can register for VAT in France or declare it directly from Spain using the VAT OSS.

To summarize, we have prepared a table on the application of VAT and the inclusion of additional information on invoices to French individual customers:

B2C invoices to French individuals

VAT on invoices to French companies (B2B)

In intracommunity B2B transactions with France, VAT applies to products sold and, for services, to the place where they are considered to be performed. Let us look at each case individually:

Products

Intracommunity invoices documenting the sale of products shipped to France—that is, intracommunity supplies of goods—are exempt from VAT. Still, it is necessary to provide the AEAT with a delivery note or any other document proving the shipment left Spanish territory.

Services

If the intracommunity invoice covers services, VAT treatment depends on where they are deemed to be performed, meaning the location where they are used:

• Provided in France
  As a general rule, services are located where the EU customer has its headquarters. As a result, although the services are performed in Spanish territory, the regulations treat the transaction as taking place abroad for tax purposes. In these cases, the invoice does not include VAT. Instead, the reverse charge mechanism applies, and the business customer declares the relevant indirect tax in France (the invoice must state that the reverse charge mechanism applies to VAT).
  
• Provided in Spain
  This general rule has several exceptions where B2B services are considered to be performed in Spain, despite the customer company being based in France:
  
  • Real estate: This can include the leasing of commercial premises and any work that affects said properties, such as electrician or locksmith services, among others.
    
  • Access to professional events: Examples include exhibitions, trade fairs, and conferences.
    
  • Food service industry: This can include a company dinner in a Spanish restaurant.
    
  • Short-term vehicle rental: This is for a maximum of 30 days and is extended to 90 days for boats.
    

Here is a summary of VAT application and the inclusion of additional mandatory information on invoices documenting B2B transactions from Spain to France:

B2B invoices to French business customers

Common mistakes when selling from Spain to France

Spanish companies handle a large volume of transactions with French customers: in February 2026 alone, Spain sold goods to France worth more than €4.6 billion, as reported in the “Monthly Foreign Trade Report.” When preparing invoices for these activities, some mistakes are particularly common. Let us take a look at the most frequent ones:

Forgetting the legal notices when invoicing sales

Sometimes, companies that sell products or services to France do not include the legal notice on their invoices, which is mandatory when these transactions are exempt from VAT or require the reverse charge VAT. To avoid these kinds of mistakes and make sales to France as straightforward as possible, you can take advantage of the applications in the Stripe App Marketplace.

Billit, for instance, is a platform that focuses on ensuring fulfillment of the various electronic invoicing requirements across the EU.

On the other hand, the Invopop solution was developed in Spain and is compliant with VERI*FACTU. The Spanish VERI*FACTU electronic invoicing system, which requires each invoice to be sent to the AEAT in real time, without alterations, is expected to go into effect in January 2027.

Not verifying the VAT number in advance

Verify the EU VAT number of your French customers before issuing an invoice without VAT. If the number provided is invalid, the transaction is not treated as an intracommunity supply. As a result, VAT applies, and the AEAT will require you to pay the applicable amount.

Thinking that an invoice is enough

Some sales to France require more than an invoice. Intracommunity supplies of physical goods also need proof of transport.

The most common document is the “CMR consignment note.” It lists the goods transported, quantities, date, country of origin, destination country, and details of the seller, buyer, and carrier.

Failure to declare sales to France on Form 349

Most companies fulfill their fiscal obligations by reporting sales from Spain to France in their quarterly VAT returns. Yet some fail to submit a key tax document: Form 349, which summarizes intracommunity supplies.

The error often occurs among businesses with infrequent cross-border activity. If a sale in France is VAT-exempt but you do not include the invoice in this informational tax form, the AEAT might require you to pay the applicable amount.

Selling to France after one year without EU sales

If you do not carry out any intracommunity supplies for a prolonged period—generally, one year—the AEAT might automatically cancel your registration in the ROI. In this case, you will receive a notification before the cancellation takes effect. Once it occurs, you will not be able to apply the VAT exemption to your invoices from Spain to France. To once again enjoy this fiscal advantage for such supplies, you must file Form 036 to request reregistration in the ROI. The AEAT typically responds quickly in these cases.

Tips for selling in France from Spain

To improve your business results in France, understanding the preferences of French shoppers is worthwhile. The following tips will help you adapt to shopping trends:

Enable collection point delivery

Deliveries to collection points are in high demand among French consumers: data from the “France E-Commerce Key Figures 2025” report shows that 70% of online shoppers in France choose to pick up their orders at authorized stores.

Offer free shipping

Per the “France E-Commerce Key Figures 2025” report, 53% of French customers who shop online prioritize free shipping when selecting a delivery method. Since shipping to French collection points is almost always cheaper than home delivery, offering this option free of charge when customers in France reach the minimum order you deem appropriate could encourage them to proceed with their purchase.

Describe what you offer in great detail

Describe in detail all the products or services available in your online store to address any questions customers might have. If necessary, create an FAQ section. Clear, accessible information can simplify purchasing decisions for the 66% of French people who research purchases on the web, based on data in the “France E-Commerce Key Figures 2025” report.

Convey that your products are reliable

Given that 60% of French consumers prioritize buying durable, high-quality products, demonstrate that the goods meet their expectations. To do this, list the materials used, describe the manufacturing process, add detailed photos, and display reviews posted by other customers.

Accept their preferred payment methods

As revealed by the “France E-Commerce Key Figures 2025” report, cards, electronic payments, bank transfers, and installment options are some of the preferred payment methods for the French. Accepting them in your Spanish business can help increase your conversion rate.

With Stripe Payments, you can accept more than 100 payment methods. The selection covers several popular options available locally, such as Cartes Bancaires (the French card network, with more than 76 million credit and debit cards in circulation) and Alma (one of the buy now, pay later [BNPL] payment methods, used in 4% of digital payments in France).

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