French VAT Return Box E3: Key Points for Distance Sales

Box E3 of the French VAT return reports distance sales to non-taxable EU individuals exceeding the €10,000 threshold. It requires reporting the pre-tax amount of goods shipped from France to other EU member states, where the sales are taxable. Exceeding the €10,000 threshold mandates applying the destination country’s VAT, not French VAT, which must be declared through the One-Stop Shop (OSS). Errors in applying the correct VAT can lead to tax adjustments by foreign authorities. Box E3 is purely declarative, with actual VAT payment occurring via the quarterly OSS declaration.

Source: cyplom.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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