Tax representative for e-commerce in France: everything you need to know

E-commerce and French VAT: the legal framework

The growth of online commerce has profoundly transformed the tax rules applicable to foreign sellers. In France, the rule is simple: any company established outside the European Union that makes sales or stores goods on French territory is subject to French VAT and must therefore appoint an accredited tax representative with the French Tax Authority (DGFiP — Direction Générale des Finances Publiques).

This obligation, set out in Article 289 A of the French General Tax Code (CGI), admits no exception based on business volume or company size. From the very first parcel stored in a French warehouse, from the very first sale on which French VAT is collected, the tax representative obligation applies. The consequences of non-compliance are severe: tax reassessment, penalties, and potential suspension of sales activities in France.

Which e-commerce sellers are required to appoint a tax representative?

The obligation applies to all companies established outside the European Union that carry out any of the following activities in France:

• Storage of goods in a warehouse in France — including Amazon FBA (Fulfillment by Amazon) warehouses, Cdiscount Fulfillment, third-party logistics providers (3PL) and any other physical warehouse on French territory
• Selling via a French marketplace — Amazon.fr, Cdiscount, Fnac, Rakuten, ManoMano, La Redoute and any platform delivering to France
• Running a proprietary online shop — Shopify, WooCommerce, PrestaShop — that delivers from France or stores products there
• Importing goods into France followed by delivery to French customers (B2C or B2B)
• Selling digital services (SaaS, applications, online content) to French consumers, under certain conditions

Chinese, American, British (since Brexit), Canadian and Australian sellers are particularly affected. Sellers established in an EU country are not subject to the VAT tax representative obligation — they can register directly or use the OSS One-Stop-Shop.

How does fiscal representation work for e-commerce sellers?

The process begins with the signing of a mandate agreement with a DGFiP-accredited tax representative. This professional — often a specialised accounting or legal firm — takes charge of all French tax obligations of the foreign company: VAT registration, filing turnover returns (form CA3), paying net VAT and, where applicable, applying for VAT credit refunds.

The tax representative is jointly and severally liable for VAT payment alongside the foreign company. This is why they generally require a bank guarantee or security deposit before taking on the mandate. The amount of this guarantee is calculated on the basis of the estimated VAT volume over a rolling twelve months.

In practice, the e-commerce seller transmits their French sales data each month (or quarter) to their tax representative, who calculates the VAT to be declared and makes the payments. This requires rigorous tracking of flows: marketplaces such as Amazon provide transaction reports that facilitate this reconciliation work.

Guides in this section

Find below all guides dedicated to fiscal representation for e-commerce sellers in France.

Frequently asked questions