- France has clarified VAT rules for dropshipping without IOSS registration, specifying seller and customer liability under Article 293 A of the French General Tax Code.
- Non-EU merchants must appoint a fiscal representative unless their country has a mutual assistance agreement with France.
- VAT liability depends on how goods enter the EU and their value; parcels under EUR150 shipped to other EU states are not taxable in France, while those over EUR150 are.
- For goods imported into France for French consumers, VAT liability may fall on the customer or seller depending on specific conditions.
- VAT offsets are only allowed after a tax audit, and the guidance aims to ensure compliance with French and EU tax law for cross-border dropshipping.
Source: regfollower.com
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.
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