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French distance sales. VAT on e-commerce

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French distance sales. VAT on e-commerce

You can find more information about the EU wide VAT regime on distance sales in our website under VAT on drop-shipping. E-commerce VAT obligations.

These are some of the rules applicable in France regarding this regime:

  • The distance sales threshold is 35,000 €. Where the total amounts of sales to French customers in any 12 month period exceeds this threshold, a registration is required.
  • Foreign companies may opt to register in France before the threshold is exceeded. The application is submitted in writing and is applicable from the month this request is submitted. Once a business has opted to register, this registration remains active for two more years.  
  • French companies may opt to register abroad if the threshold in the customer country is not exceeded. The French authorities need to be informed in writing and the option remains applicable for the following two years.
  • DEB/Intrastat returns are due when the intrastat threshold is exceeded. The regime 29 should be used in the DEB/Intrastat return for outgoing sales from France to customers in another EU country and Regime 19 should be used for incoming sales to French customers.
  • French VAT returns must report in intra-Community acquisition (in the specific box for distance sales) and a domestic sale.
  • If goods are returned by the client, an intra-Community supply is not reported in France.
  • A valid invoice must be issued for each sale to a private individual. Simplified invoices are not accepted.