E-commerce & VAT

Marketplace sellers (Amazon, Cdiscount, Fnac…): your VAT obligations in France

Selling from abroad on a French platform? Your VAT and tax obligations apply from the very first sale. Here is what you need to know to stay compliant.

Your VAT obligations on French marketplaces

As soon as you sell goods to customers located in France — via Amazon.fr, Cdiscount, Fnac, Rakuten or any other platform — you are liable for French VAT. This obligation exists regardless of the country where your business is established and regardless of your turnover.

For businesses established outside the European Union, Article 289 A of the French General Tax Code (CGI) requires the designation of a tax representative (fiscal representative) accredited with the French Tax Authority (DGFiP). This representative is jointly liable for VAT payment. There is no threshold below which this obligation disappears: the first sale is sufficient to trigger it.

Fundamental rule Any non-EU business selling goods on a French marketplace must register for VAT in France and appoint an accredited tax representative. This obligation applies whether you are a direct seller or whether the marketplace collects VAT on your behalf.

Why a tax representative is necessary

The tax representative is not a mere administrative intermediary. They assume joint liability towards the French tax authorities: if your business does not pay the VAT due, the French Tax Authority (DGFiP) can pursue them. This is why only accredited professionals — tax lawyers, chartered accountants or specialist firms — can perform this function.

In practice, your tax representative:

  • Obtains your French intra-community VAT number from the French Tax Office (SIE) for non-residents
  • Files your CA3 VAT returns at the statutory deadlines (monthly or quarterly)
  • Pays the collected VAT to the French Tax Authority (DGFiP) on your behalf
  • Handles any VAT credit refund claims
  • Responds to verification requests from the tax authorities

Registration and compliance steps

The VAT registration process for a marketplace seller involves several steps. It is strongly recommended to initiate it before your first sales, in order to avoid any period of non-compliance.

Step 1 — Choose your accredited tax representative. This is the priority. Without a designated representative, you cannot file a VAT registration application in France.

Step 2 — File preparation. Your representative gathers the required documents: Kbis or foreign company registry extract, translated articles of association if necessary, mandate agreements. The file is submitted to the French Tax Office (SIE) for non-residents, located in Paris.

Step 3 — Obtaining the VAT number. Processing times range from 4 to 8 weeks. Once the number is obtained, it must appear on all your invoices and be registered with each marketplace.

Step 4 — Ongoing declarations. Your representative files monthly or quarterly CA3 returns and continuously monitors your declaratory obligations.

Practical example A Korean company sells electronic accessories on Amazon.fr and Cdiscount. It is established outside the EU. From its first sale in France, it must appoint a tax representative, register for French VAT and declare VAT at 20% on each sale. Even if Amazon collects VAT on its behalf (as a collecting marketplace), it must still maintain its registration for sales where it is directly liable.

Role of VAT-collecting marketplaces

Since 2026, the European VAT Directive 2021 requires large marketplaces to collect and remit VAT for third-party sellers not established in the EU, in certain cases. Amazon, for example, collects VAT on B2C sales made through its interface when the seller is outside the EU.

This may seem to simplify matters, but beware:

  • Marketplace collection does not exempt you from VAT registration in France
  • It does not remove the obligation to designate a tax representative if you are outside the EU
  • For direct sales (stock in France, B2B…) you remain liable
  • Marketplaces that are not "collecting" platforms provide no coverage at all
Beware of common misconceptions "Amazon pays the VAT for me so I have nothing to do" is a frequent mistake. VAT registration and the designation of a tax representative remain mandatory for non-EU businesses, even when the marketplace collects part of the VAT.

To secure your activity on French marketplaces, the best approach is to use an accredited DGFiP tax representative who knows precisely the rules applicable to each platform.

Frequently asked questions

Yes. If your business is established outside the European Union and makes sales in France, you are required to designate a tax representative accredited by the French Tax Authority (DGFiP) under Article 289 A of the French General Tax Code (CGI).
VAT collection by the marketplace does not eliminate the obligation to register for VAT in France or the obligation to designate a tax representative if your business is outside the EU. These two obligations are distinct.
The standard rate is 20%. Reduced rates of 10% or 5.5% apply to certain product categories (food, books, etc.). Your tax representative will advise you on the exact rate applicable to your catalogue.
Amazon.fr, Cdiscount, Fnac, Rakuten France, La Redoute, Veepee, Manomano… Any platform on which you sell goods to customers in France creates a French VAT obligation as soon as you are established outside the EU.
Penalties of 5% of undeclared VAT, a 10% surcharge for late filing, or even joint liability of the marketplace. The French Tax Authority (DGFiP) may also suspend your VAT number.
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.

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