France Market Entry: SAS / SARL and TVA Requirements

France is a core Western European hub — strong spending power, mature e-commerce. To register a French company you face two main choices: SAS and SARL. What differs, how should cross-border sellers choose, and what about TVA (French VAT)? This guide explains it all.

SAS vs SARL: two main company forms

SAS (Société par Actions Simplifiée) and SARL (Société à Responsabilité Limitée) are France's most common forms, both offering limited liability, differing mainly in governance flexibility, shareholder structure and social security treatment.

Item	SAS	SARL
Positioning	Flexible, for funding & growth	Traditional, stable structure
Governance flexibility	High (free articles)	Lower (more statutory rules)
Shareholders	Suits multi-shareholder, funding	Suits small-scale, family-style
Head's title	President (Président)	Manager (Gérant)
Best for	Planning growth, investment	Simple, steady operation

How cross-border sellers should choose

For most cross-border sellers planning long-term development in France, possibly bringing in investment or scaling, the SAS is favoured for its governance flexibility. If you just want a simple, steady structure with few shareholders and no complex funding needs, a SARL is perfectly adequate. The core is your scale expectation and ownership plan.

Head's status and social security: an easily missed difference

Beyond governance flexibility, SAS and SARL differ in the head's social security. The SAS President is usually treated as a "salaried executive"; the SARL majority-share Gérant may fall under a different social security regime. For structures with a local head drawing salary, this affects cost — weigh it when choosing.

TVA: French VAT points

TVA (Taxe sur la Valeur Ajoutée) is French VAT, standard rate 20%, with reduced rates for some goods. Sellers with local stock or taxable sales in France need TVA registration and periodic filing. Cross-border distance sales can go via OSS, but local stock (e.g. French FBA) still needs French local TVA.

Step	Timing	Note
Company registration	Start	Choose SAS / SARL and register
TVA registration	After registration	Standard rate 20%
EORI	Before import	Required for clearance
EPR registration	Before listing	Recovery duties by category

FAQ

Can a foreigner be the President of an SAS?

Yes. French company forms allow a foreign individual or legal person as head, with documents and process per local requirements.

Do SAS and SARL carry the same tax burden?

Broadly the same at corporate income tax level; the main differences are in the head's social security. Weigh governance needs and personal circumstances when choosing.

The right form is the first step into the French market. Plan company registration, TVA, EORI and EPR compliance together so your French business launches compliantly and runs steadily.

Further reading • Landing guideFrance company registration & TVASAS / SARL registration, TVA and compliance landing→