France Issues Guidance on VAT for Drop-Shipped Distance Sales Without IOSS Registration

The French tax agency issued new guidance on VAT for drop-shipped cross-border distance sales to France or other EU countries.
The place of taxation for these sales is the EU country where the goods are delivered.
For parcels under 150 euros where the seller has not joined the Import One Stop Shop (IOSS), the import is not taxable in France, but the seller is liable for VAT due upon import.

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.