Cross-border French sellers must see! EPR new policy interpretation: platform on behalf of the payment VS self-registration which is more money-saving? An article to read the 2026 French company registration super full strategy!
Published: 2026-02-05

Enterprise Caiying Group provides the U.S. company / Singapore company / Japan company / Thailand company / Malaysia company / Canada company / Mexico company / Brazil company / UK company / France company / New Zealand company / Vietnam company / Indonesia company / Dubai company and other foreign companies registered in the relevant business and taxation services, but also to provide Hong Kong company / Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hainan company and other domestic companies registered corporate services, company annual audit / bookkeeping tax / payment of MPF / change of information / bank account / ODI filing / BVI registration / tax compliance / cross-border e-commerce accompanied running Beijing company / Hainan company and other domestic companies registered corporate services, company annual audit audit / bookkeeping and tax returns / payment of MPF / change of information / bank account opening / ODI filing / BVI registration / tax compliance / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, you have the need or interested in any time to drop me (phone and WeChat consulting: 13045886252).

European countriesEPR (Extended Producer Responsibility) policyAll are based on EU level directives (e.g. Waste Framework Directive, Waste Electrical and Electronic Equipment Directive, Packaging and Packaging Waste Directive), butEach country has developed specific rules for implementation according to its own situationThe core requirements areProducers (manufacturers, importers, retailers) take responsibility for the recovery, treatment and recycling of their products at the end of their life cycle (disposal stage)The

EPR framework at EU level

The core objectives of the EU EPR areReducing waste generation and increasing resource recycling ratesCoveragePackaging, electrical and electronic equipment (WEEE), batteries, textiles, tires, furniture, toysand other product categories. Key directives include: 1) Packaging and Packaging Waste Directive (PPWD): requires member states to set packaging recycling targets (65% in 2025, 70% in 2030). 2) Waste Electrical and Electronic Equipment Directive (WEEE): requires member states to set up recycling systems for e-waste (recycling rate 45% in 2023, 55% in 2027). 3) Batteries Directive (2006/66/EC) and the revised New Batteries Regulation in 2023: requires battery producers to assume responsibility for recycling (45% in 2030). 55%).3) Batteries Directive (2006/66/EC) and the revised New Batteries Regulation in 2023: requires battery producers to take responsibility for recycling (recycling rate of 65% for portable batteries in 2030).4) Textile Strategy (2022): promotes EPR legislation for textiles (expected to be in place from 2025). Summary: such as Amazon and other mainstream platforms require mandatory registration of battery law in the EU countries: Germany, Poland, Sweden, the Netherlands, Ireland. Countries with autonomous registration options are France, Italy, Spain, Belgium. Will be explored in the third part of the independent registration of the French EPR or the platform on behalf of the more economical.


01 Core categories covered by the French EPR

In accordance with the French Circular Economy Law (Loi AGEC) and the EU EPR framework, the French EPRfull coverageThe following product categories:

French Packaging(Emballages): all packages sold to France (including e-commerce packages);

Electrical and electronic equipment: e.g., large appliances, small appliances, computers, lamps, etc;

batteries(Piles): portable batteries (e.g. cell phone batteries), industrial batteries;

fabrics(Textiles): Clothing, home textiles, etc;

furniture(Meubles): sofas, tables, chairs, etc;

tires(Pneus): automobile and motorcycle tires. Toy Law: Physical and mechanical safety category, chemical category, electrical toys.

(i) French packaging law (Emballages)

define: All packaging (including product packaging, transportation packaging, e-commerce packaging, etc.) for sales to France for the following products:

Product packaging: food bags, cosmetic bottles, electronic product boxes, pharmaceutical aluminum foil;

Transportation packaging: express carton, bubble wrap, foam padding, tape;

E-commerce packaging: shopping bags, express envelopes, stuffed air pillows.

(ii) Weeee, France: electrical and electronic equipment

Electrical and electronic equipment products: equipment that relies on electric current or electromagnetic fields to operate, and equipment containing electronic components. Specific products (broken down by type) are listed below:

major appliance: Refrigerator, washing machine, air conditioner, oven, dishwasher;

Small appliances: Rice cooker, hair dryer, coffee maker, electric toothbrush, iron;

IT and Communications Equipment: Laptops, desktops, cell phones, tablets, routers;

consumer electronics equipment: TVs, stereos, cameras, game consoles;

lighting equipment: Table lamps, pendant lamps, LED lamps, fluorescent tubes;

Medical electronics: Sphygmomanometers, blood glucose meters (non-implantable).

(iii) French battery law: batteries (Piles)

define: All types of batteries (including disposable batteries, rechargeable batteries). Product Specific:

Portable Batteries: Cell phone batteries, remote control batteries (AA/AAA type), button batteries (e.g. watch batteries), batteries for electric toys;

Industrial Batteries: Batteries for electric vehicles (e.g. electric bicycles, electric cars), energy storage batteries, emergency light batteries.

(iv) French Textiles Act (Textiles)

define: Fabrics and products made from natural or chemical fibers (included in EPR in 2023). Specific products:

Clothing: tops, pants, skirts, jackets, underwear;

Home textiles: bed sheets, duvet covers, curtains, towels, carpets;

Accessories: scarves, hats, gloves, backpacks (including textile fabrics).

(v) French furniture law (Meubles)

define: Movable furniture for indoor and outdoor use. Specific products are as follows

Sitting furniture: sofas, chairs, stools, lazy susans;

Tables: dining table, desk, coffee table, sideboard;

Storage: closets, bookshelves, chest of drawers, bedside tables;

Others: mattresses, screens, coat racks.

(vi) French tire law (Pneus)

define: Rubber tires for vehicles. Specific products are listed below:

Automobile tires (cars, trucks, buses);

Motorcycle tires;

Agricultural vehicle tires (e.g., tractor tires). (vii) French toy law

1)Physical and mechanical safety toys

Widget Toys: Small detachable parts (e.g., blocks, puzzle pieces, spheres <31.7mm in diameter) for children under 3 years of age;Drag/rope toys: Toys with long strings (>220mm) (e.g. doll hair, drag dog toys);Stand-up toys: Toys that are easily tipped over (e.g. dollhouses, children's strollers, folding tables);Sharp edge/tip toys: Toys containing metal pieces, hard plastic burrs (e.g., poor quality plastic cars, metal puzzle toys);catapult toy: Toys that launch small objects (e.g., slingshots, dart guns).

2)Chemical safety toys

Textile toys: Toys containing natural/chemical fibers (e.g. dolls, plush toys, cloth books, sheet/towel type home textile toys);

Toys containing hazardous substances::

Toys with excessive heavy metals (e.g., colored ceramic toys, painted toys with lead/cadmium/mercury);

Toys with excessive phthalates (toys that can be put in the mouth, e.g. Play-Doh, plastic pacifiers);

Toys with excessive formaldehyde/azo dyes (e.g., dyed cloth dolls, sticker toys);

Microplastic toys (e.g., crystal clay, foam toys).

(3) Electrical and functional safety toys

electric toy: Toys that rely on electricity to operate (e.g., electric trains, electronic keyboards, electric robots, electric toothbrushes, drone toys);Battery operated toys: Toys with disposable/rechargeable batteries (e.g. remote control cars, cell phone toys, button cell watch toys);sound and light toy: Toys with volume > 85 dB (at 30 cm distance) or bright, blinding light (e.g., musical dolls, flash toys);

Heating Parts Toys: Toys with surface temperature >60℃ during operation (e.g. motor casing toys, heated massage toys). If you need to register a French company or go overseas to start a cross-border e-commerce business, feel free to inquire (WeChat: 13045886252)▼▼▼▼

02 Is it more economical for France to self-register OR for the platform to withhold and pay?

1) The platform withholding on behalf of the French EPR will not have to deduct the fee? Sellers have to pay 28.39 euros of Amazon service fees, in addition to each order to be deducted back to the charge, the more the French station sells, the more deductions.

2) What is the balance between platform withholding and self-payment? If the French station each order on behalf of the withholding and payment of the recovery fee, each order deduction of 0.2 euros (in fact, the larger the volume of the product, the more the recovery fee, electronic and electrical products category recovery fee will be more expensive).

Withholding formula: 1000 (single) * 0.2 € (each order recovery fee) = 200 € = 1860 RMB Note: The euro to RMB exchange rate of 8.3 translation calculation results: If the seller in the French station 1,000 per year, an average of 3 orders per day, the platform on behalf of the actual costs incurred by the withholding of fees: 200 € +28.38 € = 228.38 € = 1866 RMB, much higher than the seller's own registration fees for the French EPR. Higher than the seller's own registration fees for the French EPR. (according to the minimum chargeback).

Conclusion: it is most economical for sellers to register their own EPRs on French sites and pay the fees according to the minimum standards, except for newly opened French sites (French stores with particularly low sales).

3) French EPR: "Comprehensive coverage + mandatory labeling"

France Packaging (Loi AGEC), Electronics (DEEE), Batteries (Piles), Textiles (Économie Circulaire), Furniture (Meubles), Tires (Pneus), Toys Act.

4) France EPR registration requirements::

All producers must specifyLocal representation in France(e.g., a tax agent or an environmental protection agency), through which the application for registration is submitted;

Packaging: byCiteo et al.Registration of the French Packaging Recycling Organization to the "Triman Mark" system (mandatory labeling of packaging with the recycling symbol);

Electronic: throughEcologic(French E-waste Authority) registered and declared by type of equipment.

If you need to register a U.S. company / Singapore company / Japan company / Thailand company / Malaysia company / Canada company / Mexico company / Brazil company / UK company / France company / New Zealand company / Vietnam company / Indonesia company / Dubai company and other foreign companies registered in the relevant business and taxation services, or plan to register Hong Kong companies / Shenzhen companies / Guangzhou companies / Shanghai companies / Hangzhou Company / Beijing company / Hainan company and other domestic company registration business services, company annual audit audit / bookkeeping tax / payment of MPF / change of information / bank account opening / ODI filing / BVI registration / tax compliance / cross-border e-commerce accompanied by running on behalf of the operation of the enterprise one-stop service, welcome to consult me (WeChat with the same number: 13045886252), or [Scanning the following two-dimensional code] match your needs, the professional financial and tax consultants will work with you. There will be a professional tax consultant to communicate with you in detail ↓↓↓↓  

03 What are the benefits of registering a French company?

1)Logistics and Warehousing Advantages

Paris Charles de Gaulle Airport is one of the largest cargo airports in Europe and the Port of Marseille is an important hub in the Mediterranean. Setting up a company here allows access to a dense network of railroads and highways, enabling the distribution of goods to major cities in Western Europe within 48 hours.

2)Market access facilitation

Companies legally registered and with an operational address in France automatically gain the right to trade freely in goods and services in the EU-27 without having to set up duplicate legal entities in the member states.

3)Tax optimization

Intra-EU B2B transactions through French companies are subject to EU internal tax-free supply rules, effectively simplifying VAT processing.

4)brand trust

The labeling of French company addresses and logos on legal and financial documents and products quickly builds consumer trust and is particularly empowering for industries such as fashion, beauty, home, wine and high-end electronics.

5)Highly digitized consumer base

France's e-commerce penetration reached 85%, with more than 67 million Internet users, per capita annual online spending of more than 2,800 euros, and rapid growth in mobile shopping.

6)Complete payment and after-sales ecology

Localized companies have seamless access to mainstream local payment systems (e.g. Carte Bancaire) and rely on France's well-established postal (La Poste) and private logistics networks to build a better customer experience.

7)Advanced digital infrastructure

France has Europe's top high-speed fiber and mobile network coverage, providing stable support for new retail models such as e-commerce platforms and live shopping.

8)E-commerce friendly regulations

French law has a clear framework for e-contracts and online consumer protection, and VAT filing systems (such as the "Mini One Stop Service" MOSS) are highly digitized, making it easy for companies to comply.

9)Innovation Incentives and Talent Pools

Paris is one of the world's leading tech startup hubs, with government subsidies and tax breaks for digital projects, as well as a large pool of local professionals skilled in e-commerce, digital marketing and multilingual customer service.

If you need to register Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hong Kong company / Hainan company and other domestic company registration of the relevant business services, but also to provide the United States company / Canadian company / Mexican company / British company / French company / New Zealand company / Singapore company / Thai company / Vietnamese company / Malaysian company and other foreign company registration of the relevant business services. Company annual review / bookkeeping tax / payment of MPF / change information / bank account / ODI record / cross-border e-commerce run on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult ↓↓↓ 

04 expositoryTypes of French company registration

Similar to China where there are numerous types of companies, France also has various types of companies such as SARL, SCI, SNC, SA, SAS, GIE and many others. Three of them are more common:

▎ Limited Liability Company (SARL):

One of the most common types of companies, suitable for small or medium-sized businesses, relatively simple and flexible with few restrictions.

▎ Simplified Association of Shareholders (SAS):

More suitable for small and medium-sized enterprises limited by shares, the need for capital verification, do not recommend e-commerce partners to register.

Ltd. (SA):

Suitable for medium and large-sized enterprises company type, suitable for companies with listing plans to register, higher maintenance costs.

If you are a cross-border seller, it is generally recommended that you register - Limited Liability Company (SARL)

✅ Tax policy: there is a tax-free sales degree of about 500,000 euros a year, and the newly registered company will generally not check the tax within 2-3 years. (However, no non-declaration/zero declaration is allowed to avoid closing the store due to tax problems.)

✅ Save money: registering a SARL company can be done without opening a physical bank account and there is no registered capital limit.

✅ Flexibility: Allows customization of corporate structure, management style and shareholders' equity, which can be selected according to business needs.

✅ Annual review: France delays the annual review of newly established companies for one year, and in the second year, you only need to pay for the address.

In addition, SARL recommends that two shareholders are registered, as shareholders with more than 50% shares are subject to a social contribution (commonly known as boss tax) of approximately €1,300 per year, the amount of which varies from year to year.

If you need to register Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hong Kong company / Hainan company and other domestic company registration of the relevant business services, but also to provide the United States company / Canadian company / Mexican company / British company / French company / New Zealand company / Singapore company / Thai company / Vietnamese company / Malaysian company and other foreign company registration of the relevant business services. Company annual review / bookkeeping tax / payment of MPF / change information / bank account / ODI record / cross-border e-commerce run on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult ↓↓↓ 

05 French company registration process  

initial step::Pre-planning and preparation of materials (approximately 12 weeks)

1)Determine the form of the company

SARL::With 1-100 shareholders and a minimum registered capital of 1 Euro (it is recommended to set a reasonable capital to show credibility), the structure is simple and suitable for most e-commerce sellers.

SAS:There is no cap on the number of shareholders, the management structure is flexible and allows the setting of differentiated shareholder rights, which is suitable for companies with venture capital financing or employee share ownership plans.

2)Preparation of the core document

A. Photocopy of passport with shareholders' certified signatures and proof of address for the last three months (French notarized translation required).

B. Provide three alternative company names (subject to a name check in the INPI database).

C. Determination of registered capital and capital verification (capital to be deposited in a frozen account in a designated bank).

D. Preparation of Articles of Incorporation (Statuts), specifying the address of the company, scope of business, distribution of shares, rules of governance, etc.

E. Appointment of legal representatives (certificate of no criminal record required).

secondlya paceOfficial registration and announcements (approximately 23 weeks)

1) Notarization and submission of documents

Documents such as articles of incorporation must be notarized by a French notary or lawyer.

Filing a registration application package with the commercial court (Greffe du Tribunal de Commerce) where the company is located, including a declaration of incorporation (Form M0), a declaration of legal representatives, etc.

2) Statutory Notices

Publication of the incorporation notice in the designated legal notice newspaper (Journal d'Annonces Légales).

3) Obtaining a certificate of registration

Upon review and approval by the court, the company will be awarded:

SIRET number (business identification number)

SIREN number (business registration number)

KBIS business license (company "birth certificate")

thirdlya paceBank, tax and social security registration (about 12 weeks)

1) Opening of a French corporate bank account

With the KBIS certificate and other documents, open a franc/euro account at a French bank and complete the capital release.

2) Tax registration

Declare the opening of your business to the tax office (SIE) and obtain a VAT number (TVA Intracommunautaire) and an accounting code.

3) Social security registration

If you employ staff (including legal representatives), you need to register as an employer with an organization such as URSSAF.

At this point, the company's legal entity is formally established and the whole process takes about 68 weeks (with complete documentation and the assistance of a professional organization).

If you need to register Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hong Kong company / Hainan company and other domestic company registration of the relevant business services, but also to provide the United States company / Canadian company / Mexican company / British company / French company / New Zealand company / Singapore company / Thai company / Vietnamese company / Malaysian company and other foreign company registration of the relevant business services. Company annual review / bookkeeping tax / payment of MPF / change information / bank account / ODI record / cross-border e-commerce run on behalf of the operation of the enterprise one-stop service, you can add my WeChat (phone with V: 13045886252) at any time to consult ↓↓↓ 

06  Attention to the subsequent maintenance of the French company registration

After the registration of a French company, even if the operating data is 0, you should handle the maintenance work of the company's VAT tax filing, annual audit (annual account processing), and the filing of the annual financial report according to the regulations. Understand and comply with the relevant French laws and regulations to ensure the legal validity of the company.

1) Types of French company tax returns

Non-operating companies: These companies are usually only required to file zero returns and annual audits. A zero filing means that the company has not generated any income or expenses, but still needs to report them to the tax authorities.

Companies with operations: These companies are required to submit year-end financial statements and file year-end tax returns in addition to annual audits.

In broad terms, French taxes can be categorized as income tax, excise tax, capital tax and local taxes. The current tax rate is 36.6% on the net profit of a company. Businesses that do not make a profit, or make a loss, are only subject to the basic tax rate.

2) Annual review of French companies

In order to ensure the effective existence of a French company, a local accountant must be appointed from January 1 to May 15 of each year to conduct a company audit report.

The annual review of a French company mainly includes: confirming the company's business information, renewing the company's business license, renewing the company's registered address, and renewing the statutory secretarial services.

3) Filing of annual financial reports

At the end of the fiscal year, a French company must appoint a CPA firm to issue annual financial statements and file the company's VAT and Profit Tax (CIT) returns. However, the completion of the returns does not mean that the maintenance is complete, and the annual financial statements must be submitted to the Commercial Court for registration.

In accordance with French commercial law, the annual financial statements must be filed with the Commercial Court within seven months of their preparation.

Therefore, it is recommended that you engage a professional corporate service provider such as us, Enterprise Finance Group, to fully handle your company's financial, tax and contractual issues to improve efficiency and compliance.

If you plan to register Shenzhen company / Guangzhou company / Shanghai company / Hangzhou company / Beijing company / Hong Kong company / Hainan company and other domestic company registration of related corporate services, also provides the United States company / Canadian company / Mexican company / British company / French company / New Zealand company / Singapore company / Thai company / Vietnamese company / Malaysian company, and other foreign company registration of related corporate services. Company annual review / bookkeeping and tax / payment of MPF / change information / bank account / ODI record / cross-border e-commerce run on behalf of the operation of the enterprise one-stop services such as can look for enterprises CaiYing Group for, welcome to consult me (WeChat with the same number: 13045886252), or [Scan the following two-dimensional code] to match your needs, there will be a professional tax consultant to communicate with you in detail ↓↓↓↓  

07  Why choose Enterprise Caiying Group?

🏆 Why choose Enterprise Finance? --Professional strength, global trust

Enterprise Caiying Group, since its establishment in 2015, has always been adhering to the mission of "empowering every entrepreneurial dream", focusing on providing one-stop globalized industry, commerce, finance and tax and business services for enterprises.

Our bottom line, from the deep precipitation and authoritative certification:

✅ Service Scale Witnesses Reputation: Accumulated services for more than 300,000+ enterprises, long-term cooperation with more than 50,000+ customers.

✅ Global Network Local Support: Branches are set up in Beijing, Guangzhou, Shenzhen, Hong Kong, Southeast Asia, and the United States, with services covering Asia, Europe, and the Americas.

✅ Official certification qualification escort: with 3 Hong Kong government certified licensed secretarial firms, a U.S. branch and a self-employed Hong Kong accounting firm, and at the same time is the vice president of the Shenzhen Agency Bookkeeping Association, etc., to ensure that the service is fully compliant and reliable.

The four core advantages of Enterprise Caiying's overseas company registration service:

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals consists of senior lawyers, accountants, tax accountants and cross-border business consultants. They are well versed in international regulations, handle thousands of high-end cases annually, and can provide optimal customized solutions from structural design to on-the-ground implementation.

🔹 2. digitally empowered, smart and efficient

We have spent 20 million RMB to research and develop our own digital system "Echobo", which realizes process standardization and progress visualization. The integration of AI intelligent analysis can provide quick insight into demand and assist in generating solutions, making complex affairs clear, transparent and efficient.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations. By regularly organizing cross-border salons, tax law seminars and other activities, we not only solve registration problems, but are also committed to linking resources and creating business opportunities for you.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond "successful registration". We provide a full life cycle of services from early consultation, mid-term implementation, to late financial and tax declaration, annual audit and maintenance, and compliance consulting, to become your long-term and stable partner for overseas expansion.

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Image source: some of the image material in this article from the network, such as copyright issues, please contact us to replace the deletion of processing.

Information reference: The content of this article is synthesized from the internal materials of Enterprise Caiying and relevant public network information.

Content Editor: This article was edited and designed by the Operations Department of the Enterprise Caiying Group.

Warm reminder: The relevant policies, conditions, time limits, fees and other information described in this article may be subject to dynamic adjustments, please refer to the latest official announcements or the actual application of the specific circumstances prevail.

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  • French companies
  • Registering a French company
  • Advantages of registering a French company
  • French company registration
  • Types of French Companies
  • French company registration process