• For the business activity is commerce or accommodation in mainland France:
According to the French regulation in 2020, it is not necessary to pay VAT if your annual turnover is below 85,800 euros in 2019.
• For the business activity is about providing services or working as a self-employed person/ independent contractor excepting lawyer in mainland France:
According to the French regulation in 2020, it is not necessary to pay VAT if your annual turnover is below 34,400 euros in 2019.
• For the self-employed person/ independent contractor is not subject to VAT. In other words, it is VAT exempt and without intra-community VAT number.