France – Amazon letters on VAT obligations

Date14 Apr 2017

Online businesses selling their products to French customers will have received a letter last week with a summary of all their sales in France during the last year.

This letter clarifies that as from March 2017 it will be a legal requirement for online platforms, such as Amazon or eBay to provide a statement of all online sales to French customers during the previous year. This letter recommends contacting your tax advisor in case you are not sure about meeting your French tax and social security responsibilities.

According to the distance sales EU rules, foreign online businesses must get a VAT number in France when their annual sales to French customers exceed €35,000.00. When this threshold has been reached, French VAT must be charged and French responsibilities must be met. Also, VAT and Intrastat reporting is essential.

Proactively France requires evidence from online selling platforms and from other European countries to evaluate possible penalties on those not meeting French tax obligations.

If you have indeed received such a letter recently, and require some assistance to evaluate your registration needs in France and other European countries please do not hesitate to contact amavat Europe.

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