France Clarifies VAT Rules for Cross-Border Distance Sales Without IOSS System

France issued new VAT guidance on 4 March 2026 for distance sales of imported goods to consumers in France and the EU.
The guidance clarifies reporting and payment obligations for merchants not using the Import One Stop Shop (IOSS) system.
It provides a clear compliance framework for businesses handling cross-border sales without the centralized EU VAT portal.
The ruling serves as a formal reference to help businesses meet their import VAT obligations accurately and efficiently.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.