E-commerce & VAT

Shopify, PrestaShop, WooCommerce: French VAT for foreign online stores

Your online store sells to French customers but your business is based outside the EU? French VAT obligations apply regardless of the platform you use.

The platform does not change your tax obligations

Whether you use Shopify, PrestaShop, WooCommerce, Magento or any other e-commerce solution, your VAT obligations in France are identical. The platform is a technical tool; it has no tax status. What determines your obligations is exclusively the place of establishment of your business and the place of delivery or use of your goods and services.

A Shopify store managed from the United States that sells clothing to French customers must collect French VAT at 20% and remit it to the French Tax Authority (DGFiP). If the business is established outside the EU, it must also designate an accredited tax representative to manage its declarations in France.

Market reality in 2026 Hundreds of thousands of foreign Shopify, WooCommerce and PrestaShop stores sell in France. Only a minority is compliant with French VAT. The French Tax Authority (DGFiP) is intensifying controls on cross-border e-commerce flows.

Conditions triggering French VAT

Your online store generates a VAT obligation in France in the following situations:

  • B2C sales of physical goods delivered in France — 20% rate on the vast majority of products
  • Sales of digital services (B2C) — subscriptions, downloadable software, online courses
  • Storage of goods in France — warehouse, French 3PL logistics provider (see our page on storage in France)
  • Use of the Amazon FBA platform — if your stock is in an Amazon France warehouse
  • B2B sales without valid reverse charge — if your French customer does not provide a valid intra-community VAT number

How to become compliant

The VAT compliance process for a foreign online store selling in France involves several key steps:

1. Designate an accredited tax representative. This is the essential prerequisite for non-EU businesses. Without a representative, it is impossible to register for VAT in France.

2. Obtain a French intra-community VAT number. The tax representative compiles the file and submits it to the French Tax Office (SIE) for non-residents (Paris). The processing time is generally 4 to 8 weeks.

3. Configure your store. Once the VAT number is obtained, it must be entered into your store's tax settings (Shopify Tax, PrestaShop fiscal settings, WooCommerce EU VAT Number…). All sales to France must then include French VAT.

4. File monthly or quarterly declarations. Your tax representative files CA3 returns with the French Tax Authority (DGFiP) and pays the collected VAT.

Practical example A Canadian company sells cosmetics through its Shopify Plus store to a predominantly French clientele (60% of turnover). It designates an accredited tax representative in Paris, obtains its French VAT number in 6 weeks, configures Shopify to apply 20% VAT on all French orders, and entrusts its monthly declarations to its representative. Result: full compliance, zero customs risk, transparent invoicing for its customers.

VAT configuration in your store

Each platform offers its own tools for managing VAT. Here are the essential points to configure once your French VAT number has been obtained:

  • Shopify — "Taxes and duties" section: add France as a tax region, enter your VAT number, enable automatic collection at 20%
  • PrestaShop — "Tax rules" module: create a French VAT rule at 20% and associate it with products sold in France
  • WooCommerce — "Tax" settings: enable taxes, create a standard France rate at 20%, install a VAT number validation extension for B2B customers

Important: technical configuration in your store does not replace your declaratory obligations. Even if VAT is collected automatically, it must be declared and remitted to the French Tax Authority (DGFiP) by your tax representative.

Common mistake Some foreign e-commerce merchants configure their store to display no VAT on French orders, assuming VAT will be "handled at import". This practice is incorrect for goods already in stock in the EU or shipped from within the EU. It exposes them to tax reassessments.

For guidance through this process and to ensure compliance from your very first euro of sales in France, consult our list of accredited tax representatives.

Frequently asked questions

Shopify provides tools to configure and collect VAT, but it does not replace the tax representative. You must first obtain a valid French VAT number, then configure it in Shopify. The filing and payment remain your responsibility (through your tax representative).
The hosting location of the website has no bearing on your tax obligations. What matters is the country where your business is established and the place of delivery of your goods. If your company is outside the EU and sells in France, you are subject to French VAT.
You must display your French intra-community VAT number (format FR XX XXXXXXXXX) on your legal notices and invoices. This number is obtained from the French Tax Office (SIE) for non-residents, through your tax representative.
No. WooCommerce extensions manage VAT collection in your store, not your declaratory obligations. You must be registered for VAT in France and file regular CA3 returns through an accredited tax representative.
For intra-community B2B sales, the reverse charge mechanism generally applies. But if you are outside the EU and carry out taxable operations in France (including B2B), VAT registration and a tax representative remain required.
Official sources impots.gouv.fr — Official Bulletin of Public Finances (BOFiP) — service-public.fr

Do you need an accredited tax representative ?

Browse our list of tax representatives accredited by the French Tax Authority (DGFiP). Compare specialities, get a quote and secure your tax obligations in France.

View the list 2026 How to choose wisely?