If you’re selling on Amazon France via FBA, VAT compliance is a must. France is one of the largest e-commerce markets in Europe, but it also has some of the strictest VAT rules — including a guarantee requirement for non-EU sellers.
VAT Rates in France
France was the first country to introduce VAT back in 1954.
- Standard rate: 20%
- Reduced rate: 10% (e.g. restaurants, transport, renovations)
- Reduced rate: 5.5% (e.g. food, books, energy-saving equipment)
- Super-reduced rate: 2.1% (e.g. newspapers, certain medicines)
When Do Amazon Sellers Need to Register?
- French businesses must register once turnover exceeds €85,800 for goods or €34,400 for services.
- EU-based Amazon sellers must register if their sales to French consumers exceed the €10,000 EU-wide distance selling threshold.
- Non-EU Amazon FBA sellers must register immediately if:
- You store goods in a French fulfilment centre, or
- You sell directly to French consumers.
⚠️ For non-EU sellers, there is no threshold — registration is required from the first taxable sale.
Fiscal Representatives & VAT Guarantee
- Non-EU businesses must appoint a fiscal representative in France. This representative is jointly responsible for your VAT compliance.
- In addition, non-EU sellers may be required to provide a VAT guarantee (deposit or bond) to the French tax office, based on estimated annual VAT liabilities.
- This guarantee ensures that VAT obligations are covered even if a non-EU seller cannot be enforced against directly.
- ⚠️ Note: The VAT guarantee requirement is currently under legal challenge and has been suspended, but sellers should still be aware of its potential reintroduction.
Registration & Filing
To register for VAT in France, you’ll typically need:
- Business incorporation documents
- Proof of trading activity (Amazon seller account, invoices, contracts)
- ID for directors or business owners
- Appointment of a fiscal representative (for non-EU sellers)
Registration is processed by the French Tax Authority (Impôts) and usually takes 2–4 weeks (though for non-EU sellers it can take longer). Once complete, you’ll receive your French VAT number (numéro de TVA intracommunautaire), which must also be added in your Amazon Seller Central account.
VAT returns are typically filed monthly, though smaller businesses may file quarterly. An annual VAT return may also be required. Returns are submitted electronically via Impots.gouv.fr.
Risks for FBA Sellers
- Failure to register or late registration can result in backdated VAT bills, penalties, and interest.
- Penalties are typically 5%–10% of unpaid VAT, plus interest.
- Amazon actively checks VAT status in France — non-compliance can lead to account suspension.
Final Thoughts
For cross-border Amazon FBA sellers, VAT compliance in France is strict. Local businesses have thresholds, EU sellers must track the €10,000 limit, and non-EU sellers must register from the first sale, appoint a fiscal representative, and be aware of the VAT guarantee requirement. Staying compliant ensures smooth selling in one of Europe’s biggest e-commerce markets.
👉 Watch the full video https://youtu.be/H5CTXLI6E4o?si=Ck1K7h4Nlp5WrDUS where I explain France’s VAT rules for FBA and cross-border sellers in detail.