The administrative doctrine on VAT rules implementing EU Directives on e-Commerce transactions was published by France’s General Directorate of Public Finance (DGFP) on 22 December 2021. In particular, the assessment provided clarifications on the 10,000 EUR threshold of Article 259D of the General Tax Code (CGI) on which traders are authorized to submit the VAT for transactions concerning in the country of dispatch.
Source: GVC
Latest Posts in "France"
- French e-invoicing reform: What obligations for foreign companies not established in France?
- France Introduces €2 Small Parcel Tax on Low-Value Imports Before EU Handling Fee in 2026
- France’s Digital VAT Reform: E-Invoicing, E-Reporting, and Compliance Impact on Retailers
- France Clarifies VAT Rules for Dropshipping and Distance Sales of Imported Goods
- France Recodifies VAT Rules: New Tax Code Effective September 2026, No Substantive Changes
