- France clarified VAT rules for dropshipping without using the Import One Stop Shop (IOSS).
- VAT obligations depend on shipment value, country of import, and who is liable (seller or consumer).
- For packages under EUR 150, import VAT is not payable in France; for packages over EUR 150, the seller is liable for import VAT in France.
- Non-EU sellers liable for VAT in France must appoint a tax representative unless a mutual assistance agreement exists.
- French authorities emphasize strict compliance and will enforce payment and representation requirements.
Source: vatabout.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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