Why do Chinese sellers need a tax representative in France?
Since China is not a member of the European Union, Chinese businesses and individual sellers carrying out taxable operations in France are subject to Article 289 A of the French General Tax Code (CGI). This provision requires any non-EU business with French VAT obligations to designate a tax representative accredited by the General Directorate of Public Finances (DGFiP).
This obligation concerns a very large proportion of Chinese e-commerce sellers active in France: those who store goods on French territory (particularly via Amazon FBA), those who sell directly to French private individuals for amounts exceeding €150, and more generally any Chinese business making deliveries of goods in France.
VAT and customs duties: the rules applicable in 2026
Products imported from China to France are subject to two separate charges at the border. First, customs duties, calculated on the customs value according to the European common customs tariff (varying by product type: approximately 0% to 20%). Then import VAT, calculated on the customs value plus customs duties and shipping costs.
For sellers who store their goods in France (Amazon FBA, 3PL), VAT is due not only at import but also on every sale made in France. It is this continuous flow of VAT collected on sales that requires VAT registration and a tax representative.
| Shipment type | Customs duties | Applicable VAT |
|---|---|---|
| Parcel < €150 (direct China → France) | €0 | French VAT 20% — IOSS possible |
| Parcel > €150 (direct shipment) | By product | Import VAT + VAT on sale |
| Stock in French warehouse (FBA) | Duties on EU entry | VAT on each sale — tax representative required |
Amazon FBA and marketplaces: obligations despite platform collection
Since July 2021, Amazon has become the "deemed supplier" for VAT on sales made by non-EU sellers on its marketplace. In practice, Amazon collects and remits VAT on your behalf for these specific transactions. You might conclude that you have no VAT obligations in France — this is a frequent and dangerous mistake.
In reality, the tax representation obligation persists for several reasons:
- The importation of your goods to France (entry of stock into the FBA warehouse) generates import VAT that you must recover
- Sales you make outside Amazon (own website, other marketplaces) must be declared
- The tax authorities may require a full justification of all your French operations
- Amazon may request your French VAT number for certain procedures
The tax representative: how to proceed from China
Designating a tax representative in France is an administrative process that may seem complex from China, but it is well-established for tax representatives experienced with Asian files. The required documents include the company's articles of association (translated into French by a sworn translator), a Chinese company registry extract, and the director's identity documents.
The tax representative then handles the submission of the file to the SIEE (Foreign Business Tax Office) in Paris. Obtaining the intra-community VAT number generally takes 4 to 8 weeks. Once registered, the representative handles monthly or quarterly declarations and keeps you informed of your obligations.
To secure your e-commerce activity in France from China, consult our list of DGFiP-accredited tax representatives, some of whom specialise in supporting Asian sellers.