France Clarifies VAT Rules for Dropshipping Imports Without IOSS: Seller Liabilities Explained

France clarified VAT rules for dropshipping imports when sellers do not use the Import One Stop Shop (IOSS).
VAT liability depends on where goods enter the EU and whether the parcel value is above or below €150.
For goods entering France but delivered to another EU country, sellers are not liable for French VAT if customs clearance occurs in the destination country.
For goods imported and delivered within France, VAT liability may fall on the customer or the seller, depending on specific conditions; sellers may need to register for French VAT.
Dropshippers should review their import and VAT arrangements, consider using IOSS for low-value goods, and non-EU sellers may need a French tax representative.

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.