France has issued guidance clarifying VAT obligations for dropshippers who do not use the IOSS scheme. The ruling specifies that parcels below €150 are cleared in the final destination Member State and the seller is not liable for French VAT, while parcels above €150 trigger import VAT liability in France. It also outlines conditions under which the customer or seller bears import VAT when goods are delivered within France and requires non‑EU sellers to register and possibly appoint a French tax representative.
When goods enter the EU through France, the seller becomes liable for import VAT.
Customs clearance must occur in the final destination Member State; the seller is not liable for French VAT.
If goods arrive directly to the buyer, the sale is not facilitated by an electronic interface, the seller has not opted for IOSS, and the import tax base equals the domestic VAT base.
They must register for French VAT and may need to appoint a French tax representative.
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