E-commerce & French VAT

Distance selling to France: VAT threshold and tax representative

OSS threshold, VAT obligations according to your country of establishment, role of the tax representative: this guide explains the rules applicable to online sellers selling to French consumers.

What is distance selling to France?

Distance selling refers to sales of goods to private individuals (B2C) where the seller arranges or organises transport from another country to France. This regime differs from B2B transactions where the reverse charge mechanism applies between businesses.

Since the VAT reform of July 2021 (EU Directive 2017/2455), the rules have changed fundamentally. The objective is simple: VAT must be collected in the country of the final consumer, not in the seller's country. This reform created the OSS (One-Stop Shop) and changed the obligations of foreign sellers.

Basic rule in 2026 VAT on a distance sale to a French private individual is due in France, at the French rate (20% for most goods). This rule applies whether the seller is established in the EU or outside.

The €10,000 OSS threshold: who is affected?

For businesses established in the European Union, a single threshold of €10,000 in annual sales to all EU consumers (all member states combined) has been established. Below this threshold, the seller can continue to apply the VAT of their country of establishment. Beyond it, they are liable for VAT in each destination country.

This system is simplified through the OSS: instead of registering in each European country, the business declares and pays all its intra-community VAT from its country of establishment. However, this considerable simplification only applies to EU businesses.

Seller situationApplicable thresholdMechanism
Established in EU, sales < €10,000/year to EUOrigin country VATLocal declaration
Established in EU, sales > €10,000/year to EUConsumer country VATOSS (One-Stop Shop)
Established outside EU, all sales to FranceNo thresholdTax representative mandatory

Non-EU sellers: specific rules and tax representative

If your business is established outside the European Union — United States, China, post-Brexit UK, Canada, Australia — the rules are stricter. OSS is not available to you outside the IOSS scheme (limited to imports of parcels under €150). For any sale of goods stored in France or worth more than €150, you must mandatorily:

  • Register for VAT in France with the Foreign Business Tax Office (SIEE)
  • Designate a tax representative accredited by the French Tax Authority (DGFiP) under Article 289 A of the French General Tax Code (CGI)
  • File periodic VAT declarations (CA3) through this representative
  • Maintain accounting records of taxable operations in France
Practical example An online store based in the United States sells clothing shipped from an American warehouse to French customers. From the very first euro of sales, it is liable for French VAT at 20%. Having no access to OSS, it must designate a tax representative in France who registers it, collects VAT on its behalf and remits it to the French Tax Authority (DGFiP).

Practical obligations: registration and declarations

The VAT registration procedure for a non-EU seller follows a precise path. The tax representative compiles a file including the foreign company's articles of association, proof of its activity, and the power of attorney granted to the representative. Registration with the SIEE generally takes 4 to 6 weeks.

Once registered, the seller receives a French intra-community VAT number (FR + 11 digits). This number must appear on all invoices issued for taxable operations in France. VAT returns (form CA3) are filed monthly or quarterly depending on the scheme.

Beware of marketplaces Since July 2021, marketplaces (Amazon, Cdiscount, Fnac…) have become liable for VAT on behalf of sellers for certain transactions. This does not exempt you from your tax representation obligation if you carry out other taxable operations in France (storage, direct sales, etc.).

To manage your distance selling obligations in France smoothly, the safest solution is to appoint an accredited DGFiP tax representative. Our list allows you to compare professionals by their e-commerce expertise.

Frequently asked questions

For EU-established sellers, the OSS threshold is €10,000 in annual sales to the entire EU (including France). Beyond this, VAT is due in each country of consumption. For non-EU sellers, there is no threshold: every sale in France is subject to French VAT from the very first euro.
No. The OSS One-Stop Shop is reserved for businesses established in the European Union. A US, Chinese or Canadian seller cannot register for OSS and must mandatorily designate an accredited tax representative in France for their VAT obligations.
No. Distance selling rules apply to B2C sales (to private individuals). For B2B sales, the reverse charge mechanism applies: the French business customer declares the VAT themselves. However, the tax representative remains necessary for other taxable operations.
IOSS (Import One-Stop Shop) is a scheme specific to imports of parcels under €150 destined for EU private individuals. It allows VAT to be collected at the point of sale. Non-EU sellers can use IOSS through a fiscal intermediary, but this does not replace the VAT tax representative for other French obligations.
A non-EU seller must designate a tax representative accredited by the French Tax Authority (DGFiP), who will carry out the registration process with the Foreign Business Tax Office (SIEE) in Paris. The representative compiles the file, obtains the intra-community VAT number and then handles periodic declarations.
Official sources — impots.gouv.fr — BOFiP — service-public.fr — European Commission — VAT e-commerce

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