France Clarifies VAT Rules for Dropshipping Without IOSS Scheme Participation

French tax authorities clarified VAT rules for dropshipping when the supplier does not use the IOSS scheme.
VAT treatment depends on whether goods enter the EU via France or another member state, and on whether their value is above or below €150.
The ruling specifies how import VAT liability is divided between the seller and the final customer for goods imported into France and sold to French consumers.

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.