France’s General Directorate of Public Finance (DGFP) released VAT rules implementing EU Directive on e-commerce transactions on 22.12.2021. Among other clarifications, the publication specifies rules regarding 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 applicable in the country of dispatch.
Source Fiscal Solutions
Latest Posts in "France"
- France E-Invoicing Reform 2026: Key Requirements, Timeline, and Impact on Domestic and Cross-Border Transactions
- France Issues Guidance on VAT for Drop-Shipped Distance Sales Without IOSS Registration
- France Clarifies Mandatory E-Reporting Rules for B2C and International B2B VAT Transactions
- France E-Reporting for Foreign VAT Businesses Without Permanent Establishment Starts September 2027
- France Clarifies VAT Rules for Cross-Border Distance Sales Without IOSS System














