French Tax Authority Clarifies VAT Rules for Dropshipping and Imported Goods in E-Commerce

The French tax administration clarified VAT rules for dropshipping, especially for B2C sales from non-EU countries shipped directly to France or other EU countries.
VAT liability depends on whether goods are imported via France and their value (above or below €150), and whether the seller uses the IOSS regime or a marketplace.
For goods under €150, VAT is due in the final destination country; for goods above €150, the seller is liable for import VAT only if they are the importer.
If the final customer is the importer and certain conditions are met, the seller is not liable for VAT in France.
If the seller is the importer and the taxable amount at import differs from the sale value, the seller must register for VAT in France and may face penalties for non-compliance.

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.