France Clarifies VAT Rules for Dropshipping and Distance Sales of Imported Goods

France’s tax authority issued official VAT guidelines for dropshipping businesses selling imported goods to France or other EU countries, especially when not registered under IOSS.
The guidelines clarify VAT reporting and accounting obligations for both low-value (under €150) and high-value (over €150) consignments.
For goods entering the EU via France but destined for another Member State, VAT is due in the destination country; vendors are not liable for French VAT on low-value goods.
For imports ending in France, VAT liability may fall on the consumer or the trader, depending on shipment location, use of intermediaries, and IOSS registration.
Non-EU vendors may need to register for French VAT or appoint a tax representative unless their country has a mutual assistance agreement with France.

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.