This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
Web: France’s Tax Agency
VAT Standard rate
VAT Reduced rate
Сertain products and services are eligible for the special reduced rate, including food, pharmaceutical products, hotel accommodation, pay/cable TV.
Certain products and services are eligible for the special reduced rate, including books, non-alcoholic beverages, admission to sports events
Сertain products and services are eligible for the special reduced rate, including newspapers and periodicals, television licence fees, admission to cultural events.
€ 35,000 – distance sales threshold
When a company’s distant sales hit the threshold, the company must register for the VAT. A merchant may apply to be registered for VAT in France before they reach the threshold.
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
If goods or services were used to make taxable supplies in France, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number
- VAT paid to French suppliers