Amazon EU tax obligations

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tax obligations

Amazon EU tax obligations

Comply with your new French tax obligations

On this page, you will learn who is impacted and what the French Anti-Fraud Act requires.

If you are aware of your obligations under the French Anti-Fraud Act and already have a French or European VAT number, you can upload it directly on Seller Central.

1. What does this mean for me?

All Amazon sellers should upload their French or European VAT numbers now on Seller Central to get their business ready for the French Anti-Fraud Act. If you assess that you need to be VAT registered please begin applying for your VAT number today since the process can take several months.

The French Anti-Fraud Act requires Amazon to provide the French Tax Authority with data regarding your 2019 Amazon business by January 31, 2020 including your French and European VAT numbers.

The French Tax Authority may use your data to assess your compliance with French tax requirements. If they find you are non-compliant, they may direct us to suspend your account and prevent you from selling to customers in France.

For more information about VAT in Europe visit our VAT Knowledge Centre.

2. How would I know if I require a French VAT number?

While there are many actions that generate a French VAT registration requirement, three of the most common for sellers on Amazon, such as yourself, are:
• You are established outside France but store inventory and fulfill orders from France; or
• You ship goods to French customers from another European country (not France), where your inventory is stored and your total sales per year to French customers exceeds €35,000; or
• You are established in France and ship goods to French customers from France and your total sales per year across all sales channels exceeds €82,800.

3. How would I know if I require a European VAT number?

You are required to have a European VAT number if you have met VAT registration requirements in another European country. Amazon sellers who do not upload a European VAT number on Seller Central may not be allowed to continue selling on or to customers in France. In general, VAT registration requirements are the same across Europe although different countries have different threshold amounts for (1) Domestic sales: within the same European country; and (2) Intra-community sales: from one European country to another.

4. How do I obtain a VAT number?

Amazon can assist you to obtain a VAT number (French and European). VAT Services on Amazon is a convenient and cost-effective solution that enables you to handle your VAT registration and filing requirements directly from Seller Central. Subscription to VAT Services on Amazon is free for the first year.

If you establish that you need to register for VAT in France, and want to register yourself, you are required to submit an application form to the FTA. Further information on how to obtain a French VAT number can be found on the French Tax Authority website.

Please note that this information does not constitute any legal or tax advice and we recommend to contact your legal counsel or tax advisor in case of questions.

Frequently Asked Questions

I don’t sell on – why am I required to upload a French VAT number?

Regardless of which Amazon marketplace you sell on, there are many activities that may generate a VAT registration obligation in France (for example, storing inventory and fulfilling orders from France). Amazon sellers with French VAT obligations should upload a French VAT number to Seller Central. We recommend that you consult with a tax advisor to assess if you should be tax registered.

If I use FBA from another country and I have a return from an EFN sale that is stored in a French warehouse, do I need a French VAT number for this product?

If you authorized your inventory to be stored in France and you hold inventory in sellable condition in France, you are required to upload a French VAT number on Seller Central.

What happens to my inventory in France if my selling privileges are removed?

If you have your Amazon marketplace selling privileges removed and have Fulfilment by Amazon inventory in our fulfillment centers linked to the same Amazon marketplace, you should submit a removal order to have your inventory disposed of or returned to you. If you do not submit a removal order within 30 days after being notified that your selling privileges have been removed, your inventory may be disposed of by Amazon. We regularly conduct inventory cleaning across our European fulfillment centers, including in France.

Learn more about the FBA required removal policy.

I’ve deactivated my French Amazon marketplace listings – do I need a French VAT number?

Whether you list on or not does not impact your need to obtain and upload a French VAT number. The French Anti-Fraud Act requires that Amazon collect French VAT numbers from all Amazon sellers who sell goods from France (regardless of the location of the Amazon marketplace where the product is listed on) or to customers in France if the sales are taxable in France.

How long does it take Amazon sellers to receive a French VAT number?

A 2019 survey of Amazon sellers who recently uploaded French VAT numbers on Seller Central showed 65% of Amazon sellers completed the process in under three months.

How will I be notified of suspected non-compliance?

We are awaiting confirmation from the French Tax Authority on how Amazon and sellers will be notified of suspected non-compliance.

Will an Amazon seller blocked under the French Anti-Fraud ActLaw still be able to sell on other Amazon marketplaces to customers located outside France from inventory not located in French Fulfilment Centers?

If the French Tax Authority requests us to take action against an Amazon seller, we will be required to suspend all seller activities which generate French VAT whether or not that activity is carried out on or an alternate Amazon marketplace.

If I am a micro-entrepreneur, am I required to have a French VAT number?

Micro-entrepreneurs are obliged to register for VAT in France if they exceed the French VAT registration thresholds.

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