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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 Developments below outline the VAT regime of goods ordered on Internet and delivered physically e.g. books, CD, DVD, food etc….
 Sale of goods from a VAT- liable person resident in France to a customer resident in France
Sale of goods from a VAT- liable person resident in France to a customer resident in another EU member state
Sale of goods from a VAT- liable person resident in France to a customer resident outside EU
Imports of goods into France from outside EU
Sale of goods from a VAT- liable person resident in another EU member state to a customer resident in France
Sale of goods from a VAT-liable person resident in France to a customer resident in France
The sale of goods by a French vendor to a French customer via internet is subject to French VAT according to the rules applicable to any sale of goods.
Sale of goods from a VAT-liable person resident in France to a customer resident in another EU member state.
If the buyer is liable to VAT in his country (B to B), the sale is in most cases exempt from French VAT and subject to the VAT applicable in the country of the customer.
If the buyer is an individual not liable to VAT (B to C) or a person benefiting from a special derogatory VAT regime, the sale comes under the rules of mail-order selling:
If no election is made, the sale is liable to French VAT when the sales of the French vendor during the prior year or the current year remains below a threshold of euros 35k to euros 100k depending the EU member.
If the sales of the French vendor exceed the threshold applicable in the related jurisdiction or if the French tax vendor elects to pay VAT in the country of the customer, it will apply the VAT of the buyer.
Sale of goods from a VAT-liable person resident in France to a customer resident outside EU
It is exportation not subject to VAT.
Imports of goods into France from outside the EU.
French VAT applies under the rules relevant for the importation of goods.
Sale of goods from a VAT-liable person resident in another EU member state to a customer resident in France
If the French buyer is liable to VAT in France (B to B), the sale is in most cases, subject to the French VAT and exempt from VAT in the country of the vendor.
If the French buyer is an individual not liable to VAT in France (B to C), or a person benefiting from a special derogatory VAT regime, the sale comes under the rules of mail-order selling:
If no election is made, the sale is liable to the relevant EU member VAT when the sales of the EU vendor in France during the prior year or the current year remain below euros 100k.
When the EU vendor sales in France exceed euros 100k or if the EU vendor elects to pay VAT in France, the EU vendor will apply the French VAT to the French buyer.
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