E-commerce is subject to certain specific rules which lead to:
- to define, among deliveries of goods, a sub-category of operations qualified as distance sales of goods (VAD);
- to lay down special rules in the event of deliveries of goods facilitated by means of electronic interfaces, relating to the implementation of a special taxation scheme known as “purchase-resale”, similar to that existing for intermediation opaque ( II-B § 50 and following of BOI-TVA-CHAMP-10-10-40-40 ) as well as specific rules for designating the person liable for value added tax (VAT) when the goods are imported.
Source Bofip
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