French TVA E-Commerce Snapshot 2026 — Quick Read
France collects more than €186 billion in TVA annually — the single largest source of state revenue, ahead of income tax. E-commerce sellers face four rates (20% standard, 10% intermediate, 5.5% reduced, 2.1% super-reduced) governed by the Code général des impôts (CGI) and administered by the Direction générale des Finances publiques (DGFiP). Cross-border B2C sellers above the EU €10,000 threshold use OSS (One Stop Shop) for declaration; imports ≤ €150 use IOSS. From 1 September 2026, large French companies must issue structured Factur-X e-invoices through certified PDP platforms (Chorus Pro for B2G is already mandatory). Get any of this wrong and the DGFiP's 10%–80% surcharges, default interest and six-year reassessment window become very expensive, very fast.
The 2026 French TVA Landscape at a Glance
Before drilling into each rate, it helps to see the six pillars of the French TVA universe an e-commerce seller actually touches in 2026 — what each does, why it exists, and which legal text underpins it.
Standard Rate — 20%
Default rate for most goods and services · Article 278 CGI · most marketplace SKUs land here
Intermediate Rate — 10%
Restaurants, transport, renovation works, some cultural · Article 279 CGI
Reduced Rate — 5.5%
Food, books, energy, feminine hygiene, gas/electricity · Article 278-0 bis CGI
Super-Reduced Rate — 2.1%
Reimbursable medicines, press, live performance tickets · Article 281 quater CGI
OSS — One Stop Shop
Single quarterly EU-wide B2C VAT declaration · Directive 2017/2455 · in force since 1 July 2021
IOSS — Import One Stop Shop
Monthly declaration for B2C imports ≤ €150 · simplifies non-EU dropshipping
Ready to automate French TVA across marketplaces?
Zunapro maps every Amazon.fr, Cdiscount, Fnac and Rakuten order to the right TVA rate, generates Factur-X invoices and pre-fills CA3 and OSS returns from one panel.
1. French TVA Rates 2026 — 20% / 10% / 5.5% / 2.1%
The Four Mainland Rates
Article 278 of the Code général des impôts (CGI) sets the French standard TVA rate at 20%. Three reduced rates apply to specific categories in articles 278-0 bis to 281 quater. The structure has been stable since 2014, with technical adjustments in the Loi de finances 2024 (food scope alignment, press 2.1% extension to digital).
Corsica and the DOM-TOM
France's outermost regions have distinct rates. Corsica applies 0.9%, 2.1%, 10%, 13% (article 297 CGI); Guadeloupe, Martinique and La Réunion apply 1.05%, 1.75%, 2.1%, 8.5%; Guyane and Mayotte are temporarily outside TVA scope. E-commerce sellers shipping to 97-prefix postcodes must route through specific tax codes — Amazon.fr handles this natively, but Cdiscount and Rakuten delegate the responsibility to the seller.
The "Right" Rate Per Category — A Working Table
| Category | Rate | Legal Basis |
|---|---|---|
| Electronics, computers, smartphones | 20% | Art. 278 CGI |
| Apparel, footwear, fashion accessories | 20% | Art. 278 CGI |
| Beauty, cosmetics, fragrance | 20% | Art. 278 CGI |
| Books (print + e-book) | 5.5% | Art. 278-0 bis A CGI |
| Food and non-alcoholic drinks | 5.5% | Art. 278-0 bis D CGI |
| Restaurant takeaway and HORECA | 10% | Art. 279 m CGI |
| Reimbursable medicines | 2.1% | Art. 281 octies CGI |
| Non-reimbursable OTC medicines | 10% | Art. 278 quater CGI |
| Press subscriptions (print + digital) | 2.1% | Art. 298 septies CGI |
| Gas and electricity supply | 5.5% / 20% | Art. 278-0 bis B CGI |
| Feminine hygiene products | 5.5% | LF 2016 |
| Children's car seats | 5.5% | Art. 278-0 bis F CGI |
Getting the Rate Wrong — Why It Hurts
French TVA audits routinely target rate-classification errors because they are mechanical to compute and difficult to argue. A common e-commerce mistake is applying 20% to children's books (which qualify for 5.5%) or 5.5% to "beauty drinks" that the DGFiP reclassifies as cosmetics at 20%. The reassessment recovers the difference for up to six years backwards, plus default interest and the standard 10% surcharge.
2. DGFiP Registration for Foreign Sellers
Who Must Register Directly in France
A foreign seller must register for French TVA directly when it has a "fixed establishment" in France (e.g. stock in a French warehouse such as Amazon's MRS5 in Fos-sur-Mer or LYS1 in Saint-Étienne) or when it exceeds OSS limits and chooses not to use OSS. Direct registration is the only option for non-EU sellers not covered by marketplace deemed-supplier collection.
The SIE des Entreprises Étrangères
The competent tax office for non-residents is the SIE des entreprises étrangères, based at 10 rue du Centre, 93465 Noisy-le-Grand Cedex. Turnaround is typically 4–8 weeks. The SIE issues a French TVA number in the format FRXX + 9 digits (SIREN), which must appear on every invoice.
The Registration File
The DGFiP requires a complete dossier in French — English-only submissions are rejected. Standard contents:
- Certified company extract (Kbis equivalent) translated by a sworn translator
- Statutes certified copies and Form 3563-SD identification declaration
- Proof of identity of the legal representative + Power of attorney if appointing a fiscal representative
- French bank account (RIB) for SEPA refund of credits
- Description of activity and projected French turnover
Fiscal Representative — Mandatory for Non-EU
Non-EU sellers (Turkish, Chinese, UK post-Brexit, US, Swiss) must appoint a French fiscal representative who is jointly and severally liable for the TVA (article 289 A CGI). Market rates run €1,500–€6,000/year for marketplace e-commerce. EU sellers may optionally use a "mandataire fiscal" without joint liability.
UK sellers post-Brexit: From 1 January 2021 UK companies are treated as non-EU for French TVA. The EU/UK Trade and Cooperation Agreement's mutual-assistance provisions relaxed the strict representative requirement in mid-2021 — confirm the current position with your advisor. See Zunapro's UK→FR compliance pack →
EU Sellers Should Almost Always Use OSS Instead
For an EU seller without French stock, direct French registration is rarely right in 2026. OSS gives the same compliance outcome with a single home-country registration and one quarterly return for all 27 MS. The exceptions: French FBA inventory or Pan-EU FBA placements create a French fixed establishment and force direct registration regardless of OSS.
📘 Need a French fiscal representative?
Zunapro partners with French tax advisors providing fiscal-representation services for non-EU sellers, with multi-marketplace TVA filings built in. One contract, one dashboard, end-to-end DGFiP compliance.
3. OSS — One Stop Shop for B2C Cross-Border
The Single Most Important EU VAT Reform of the Decade
The One Stop Shop (OSS) regime entered force on 1 July 2021 as part of the EU's VAT e-commerce package (Council Directive 2017/2455). It replaced the old per-country distance-sales thresholds (€35,000 France, €100,000 Germany) with a single EU-wide threshold of €10,000 per calendar year for B2C cross-border supplies. Above that threshold, EU TVA is due at the customer's country rate — declared and paid through a single home-country OSS portal instead of registering in every MS.
The Three OSS Schemes
- Union scheme — EU-established sellers shipping goods cross-border B2C within the EU. ~95% of EU e-commerce sellers use this.
- Non-Union scheme — non-EU sellers supplying B2C services into the EU. Rarely relevant to goods.
- Import scheme (IOSS) — B2C imports of goods up to €150 (section 4).
How OSS Works in Practice for a French Marketplace Order
A German-established seller lists on Amazon.fr. A French consumer buys a €100 jacket:
- The seller charges French TVA at 20% because France is the customer's country.
- The marketplace shows "TVA incluse" at checkout and remits the gross amount to the seller.
- Each calendar quarter, the seller files a single OSS declaration with the German Bundeszentralamt für Steuern, listing the French TVA collected per rate.
- Payment is due by the end of the month following the quarter (30 April, 31 July, 31 October, 31 January).
- Germany distributes the French TVA to the DGFiP automatically — no French CA3 return needed.
What OSS Covers — and What It Does Not
Covered: B2C cross-border supplies of goods within the EU. Not covered: domestic sales in the seller's home country (still on local VAT return), B2B sales (still under reverse charge), and goods shipped from French stock to French customers (which need a French CA3 even for a German seller — the French stock location forces direct registration).
OSS for Multi-Warehouse Sellers (Pan-EU FBA)
As soon as stock physically sits in France, you have a French "lieu de stockage" and OSS no longer covers the resulting French domestic sales. Those need a French TVA registration and CA3 returns alongside OSS. Zunapro's order classifier sorts orders into three buckets — OSS-eligible, French domestic (CA3), third-country (export/IOSS/local) — and routes line items to the right declaration.
4. IOSS — Import One Stop Shop for ≤ €150 Imports
The End of the €22 Exemption
Until 1 July 2021 the EU exempted parcels below €22 intrinsic value from import VAT — a loophole that fueled cross-border dropshipping from AliExpress and Wish. The 2021 reform abolished the exemption: every parcel imported into the EU is now subject to VAT. To avoid choking customs with micro-VAT collections, the EU created the Import One Stop Shop (IOSS) for B2C imports up to €150.
How IOSS Works
A non-EU seller (or marketplace acting as deemed supplier) registers in one Member State for IOSS, receives a unique IM-prefixed IOSS identification number, and charges destination-country VAT at checkout. At the EU customs border, the IOSS number on the declaration releases the parcel without further VAT collection — the seller files a single monthly IOSS return covering every EU import below €150.
The €150 Threshold
IOSS applies only to parcels with intrinsic value ≤ €150 (excluding transport and insurance). Above €150 the standard import procedure applies. The €150 limit is per parcel, not per order: five €40 items in five parcels is IOSS-eligible; the same five items shipped in one €200 parcel is not.
Who Should Register for IOSS
- Non-EU sellers (Turkish, Chinese, UK, US, Swiss) shipping low-value B2C parcels into France
- EU sellers operating a non-EU dropshipping supply chain (e.g. AliExpress fulfillment)
- Marketplaces as "deemed supplier" under 2021 rules (Amazon, eBay, Cdiscount for non-EU 3P)
Marketplace Deemed Supplier — Why It Often Replaces IOSS
For non-EU sellers using Amazon.fr or Cdiscount as a third-party seller, the marketplace is the deemed supplier under article 14a of the EU VAT Directive. The platform collects French TVA, issues invoices and files IOSS — the seller does not need to register. This externalises the entire IOSS and customs compliance burden to the marketplace.
IOSS or marketplace? If you sell only via Amazon.fr / Cdiscount / Fnac, the marketplace already handles IOSS for your non-EU shipments. If you also operate a direct-to-consumer shop (Shopify, WooCommerce) shipping from outside the EU, you must register for IOSS yourself or partner with an "IOSS intermediary" (typically a French accountant). Zunapro routes both flows automatically →
5. Reverse Charge for B2B Sales
The Autoliquidation Mechanism
French autoliquidation (reverse charge) shifts the TVA declaration and payment from seller to buyer. It is the default for intra-EU B2B supplies of goods (article 262 ter I CGI), services received from outside France (article 283-2 CGI), and specific sectors (construction subcontracting, scrap metals, mobile phones above €5,000).
How It Works on an Intra-EU B2B Order
A French B2B customer buys €5,000 of goods from a German seller:
- The seller invoices €5,000 HT with 0% VAT, with the mention "Autoliquidation — article 283-2 du CGI".
- The invoice shows both EU VAT numbers (verified via VIES).
- The French buyer self-assesses 20% TVA on its CA3 — €1,000 collected, €1,000 deducted, net cash zero.
- The seller files the sale in its EC Sales List for the period.
Mandatory Invoice Mentions and Proof of Transport
To benefit from reverse charge, the invoice must show both EU VAT numbers (buyer's pre-validated against VIES — keep the timestamp), net (HT) amount only, no VAT, explicit reverse-charge mention with article reference, and proof of intra-EU transport (CMR, bill of lading, courier waybill).
Even with valid VAT numbers on both sides, the DGFiP can deny the reverse-charge treatment if the seller cannot prove the goods left France. Acceptable evidence includes signed CMR notes, parcel-tracking screenshots showing destination-country delivery scans, or the "presumption of transport" document set codified by Council Implementing Regulation 2018/1912. Zunapro stores all document types alongside each invoice.
Reverse Charge for Domestic French B2B
Reverse charge also applies domestically in specific sectors: construction subcontracting (article 283-2 nonies CGI), waste/scrap metals (article 283-2 sexies), mobile phones and microprocessors in B2B above €5,000 (article 283-2 septies), and electronic communication services.
6. Amazon.fr FBA — TVA Auto Collection and Limits
The Deemed Supplier Rules
Since 1 July 2021, Amazon (and every "electronic interface" facilitating EU sales) is the deemed supplier for two scenarios:
- B2C distance sales of imported goods up to €150 sold by any seller — Amazon collects French TVA and files IOSS.
- B2C intra-EU sales of any value by non-EU sellers — Amazon collects French TVA and remits via its EU VAT registrations.
In both scenarios the supply is split into a deemed B2B supply seller→Amazon (zero-rated) and a deemed B2C supply Amazon→consumer (VAT-bearing). The seller invoices Amazon HT; Amazon invoices the consumer TTC.
EU-Established Sellers Are Still Responsible
If you are EU-established (German, Spanish, Italian, Polish) shipping from EU stock (including Amazon FBA DE/ES/IT/PL), Amazon is not the deemed supplier — you remain the taxable person. Two options: declare via OSS in your home MS (standard) or register in France if you hold stock in Amazon FBA France (MRS5, LYS1, ORY4).
VAT Calculation Service and VAT Services on Amazon
VAT Calculation Service (VCS) calculates the correct TVA per order and emails a PDF invoice — but it does not file returns. VAT Services on Amazon (VSoA) goes further: through partners (Avalara, Avask, Hellotax), Amazon files VAT returns in seven EU countries for a flat monthly fee. As of 2026 the service is shrinking — sellers are funnelled toward OSS.
Where Amazon's Automation Stops
Amazon's TVA automation only covers Amazon orders. The moment you list on Cdiscount, Fnac, Rakuten, ManoMano, La Redoute or Veepee, VCS and VSoA are irrelevant. This is the multi-marketplace gap Zunapro fills: one TVA engine across every connected French marketplace plus Shopify/PrestaShop.
📘 One TVA engine for every French marketplace
Amazon.fr + Cdiscount + Fnac + Rakuten + ManoMano + Veepee — Zunapro applies the right rate per SKU, issues Factur-X invoices and prepares CA3 / OSS returns in a single panel.
7. Chorus Pro + Factur-X — The 2026 E-Invoicing Mandate
The Pre-2026 Baseline: Chorus Pro for B2G
Chorus Pro is the French public-sector e-invoicing platform run by the AIFE. Since 1 January 2017 every supplier invoicing the French public sector must submit invoices through Chorus Pro in a structured electronic format. The platform processes more than 140 million invoices per year.
The 2026 B2B E-Invoicing Reform
From 1 September 2026, France extends mandatory structured e-invoicing to B2B transactions between French VAT-taxable entities. Originally scheduled for 2024, delayed to 2026, now anchored in the Loi de finances 2024 (article 91). Phased calendar:
- 1 Sep 2026 — large + mid-sized companies must issue structured B2B e-invoices; all companies must be able to receive them
- 1 Sep 2027 — SMEs and micro-enterprises must issue structured B2B e-invoices
Factur-X — The Recommended Format
Factur-X is a hybrid format developed jointly by the French FNFE-MPE and German FeRD. It packages a PDF/A-3 visual invoice with an embedded XML data file conforming to the EN 16931 standard. Humans read the PDF, accounting systems parse the XML. Factur-X is the recommended French and German format for the 2026 mandate and the default Zunapro output.
The PDP / OD / PPF Triangle
The 2026 architecture introduces three roles:
- PPF (Portail Public de Facturation) — the public state portal, downsized in 2024 to a routing/concentrator role.
- PDP (Plateforme de Dématérialisation Partenaire) — certified private platforms that issue, receive and route Factur-X invoices, handle cryptographic signing and report to the DGFiP. First wave certified mid-2026.
- OD (Opérateur de Dématérialisation) — service providers that emit invoices through a PDP without being certified themselves.
What Marketplace Sellers Must Do Before 1 September 2026
- Pick a PDP (or an OD partnering with one) — Cegid, Sage, Pennylane, Tiime, Esker. Zunapro integrates with several PDPs.
- Ensure your accounting/ERP can ingest Factur-X XML — incoming supplier invoices arrive in this format from September 2026.
- Update invoice templates with the additional mandatory mentions (SIREN of both parties, payment terms, e-reporting indicators).
- Connect your marketplace data so B2B orders are invoiced as Factur-X automatically.
E-Reporting — The Twin Obligation
Alongside e-invoicing, the reform introduces e-reporting: a parallel obligation to transmit transaction data to the DGFiP for B2C sales, cross-border B2B sales and other scenarios where structured B2B e-invoicing does not apply. Cadence is typically monthly. Marketplaces are partially exempt; sellers with their own checkout must implement e-reporting via their PDP.
8. Monthly and Quarterly TVA Returns (CA3, CA12, OSS, IOSS)
The Three French TVA Regimes
French TVA returns come in three regimes depending on annual turnover and the seller's choice:
| Regime | Eligible Threshold (2026) | Filing Form & Cadence | Typical Use |
|---|---|---|---|
| Franchise en base | Goods ≤ €91,900 Services ≤ €36,800 | None — no TVA collected, no return | Micro-entrepreneurs, hobby sellers |
| Réel simplifié (RSI) | Goods ≤ €840,000 Services ≤ €254,000 | CA12 annual + 2 acomptes (July, December) | Stable, low-volume SMEs |
| Réel normal (RN) | Above RSI thresholds or on option | CA3 monthly (default) or quarterly if < €4,000/year | Default for all e-commerce sellers |
| OSS Union | Cross-border B2C above €10,000 | Quarterly via home-MS portal | EU sellers shipping to France from abroad |
| IOSS | B2C imports ≤ €150 per parcel | Monthly via registration MS portal | Non-EU dropshipping |
The CA3 Monthly Return (Réel Normal)
Form CA3 (formulaire 3310-CA3) is the workhorse of French TVA. It is filed monthly via the EFI or EDI channel on impots.gouv.fr, due by the 15th to 24th of the following month. The CA3 declares output TVA by rate, deductible input TVA, intra-EU acquisitions, exports and intra-EU B2B supplies, and the resulting net TVA payable or credit.
CA12 Annual (Réel Simplifié)
Form CA12 (3517-S-SD) consolidates a full calendar year. The seller pays two acomptes (July: 55% of prior-year TVA; December: 40%) and balances on the CA12 in May. Administratively lighter but year-end balance shocks push most growth-stage businesses to réel normal instead.
OSS Quarterly Filing
OSS returns cover a calendar quarter, due by the end of the following month (30 April / 31 July / 31 October / 31 January). Filing is electronic on the home MS's OSS portal — for French sellers, impots.gouv.fr. The return is a flat list of "destination country / rate / taxable amount / VAT due" lines, paid in EUR.
IOSS Monthly Filing
IOSS returns cover a single month, due by the end of the following month. Same destination/rate/amount structure as OSS, with the added requirement of presenting the IOSS number on every customs declaration. Discrepancies between IOSS filings and customs records are a top DGFiP audit trigger.
The Cash-Flow Calendar 2026
- Monthly CA3 due 15th–24th of following month
- OSS quarterly due 30 April / 31 July / 31 October / 31 January
- IOSS monthly due last day of following month
- CA12 annual due by second working day after 1 May (RSI only)
- EC Sales List + DEB / EMEBI — monthly
9. Penalties and DGFiP Audits
The Penalty Grid
French tax penalties are codified in the CGI (articles 1727–1740). Most common for e-commerce:
- 10% surcharge on TVA due — automatic for any late filing
- 40% surcharge if not filed within 30 days of a mise en demeure
- 80% surcharge for hidden activity (activité occulte) or fraud
- Default interest 0.20%/month (~2.4%/yr) compounded from the due date
- €15 per omission on a return and €750 per missing/invalid invoice (article 1737 II CGI)
Reassessment Window
The DGFiP can reassess TVA going back three years for ordinary errors and six years for hidden activity or unregistered businesses (articles L. 169 and L. 176 of the Livre des procédures fiscales). The window is reset by every formal act of the audit, meaning a multi-year audit can extend in practice well beyond the headline period.
How the DGFiP Targets E-Commerce
French e-commerce audits are increasingly data-driven. The DGFiP cross-checks marketplace data (Amazon, Cdiscount, Fnac, Rakuten under DAC7 since Jan 2023), payment processor data (Stripe, PayPal, Adyen), customs and IOSS data, URSSAF/DGFiP bank-account analytics, and the 2019 "datamining" service that monitors marketplace listings against declared turnover.
The Audit Process (Contrôle Fiscal)
A typical French TVA audit unfolds in three phases: the avis de vérification notice (minimum 2 days' notice), the on-site or remote audit (weeks to months — auditor requests invoices, marketplace settlements, customs docs, accounting exports), and the proposition de rectification reassessment letter, to which the seller has 30 days to respond.
The Criminal Threshold
For fraude fiscale aggravée under article 1741 CGI, the DGFiP can refer cases to the Parquet National Financier (PNF). Penalties scale to €500,000 fines and up to 7 years' imprisonment for the legal representative, with company-level fines reaching €3 million plus 10% of average turnover. The threshold is high but increasingly invoked for marketplace sellers since the 2019 anti-fraud law expanded prosecutorial discretion.
Audit-proof your data before the DGFiP knocks. Zunapro stores every marketplace order, invoice, customs declaration and TVA classification with a six-year retention guarantee — the exact DGFiP requirement. Generate audit bundles per period with one click. See the audit-proof archive →
10. TVA Exemptions — Exports, Intra-EU B2B and Franchise
Exports Outside the EU — Zero-Rated
Sales of goods physically dispatched from France to a destination outside the EU are exempt with full right of deduction under article 262-I CGI. Technically a zero-rating: the seller charges 0% TVA but can still recover input TVA. The export evidence file must include the customs declaration DAU EX1 (with EX-A endorsement), carrier transport documents (CMR, AWB, bill of lading), the commercial invoice referencing "Exportation — exonération article 262-I CGI", and proof of payment from outside the EU.
Missing the DAU EX1 alone is enough to retroactively reclassify the sale as a domestic supply at 20% — a common reassessment trap for sellers using consolidator carriers (DHL Express, FedEx) without obtaining individual EX1 documents.
Intra-EU B2B Supplies — Article 262 ter CGI
Sales of goods dispatched from France to a VAT-registered business buyer in another MS are exempt under article 262 ter CGI. Two conditions: the buyer's EU VAT number valid in VIES at the time of supply, and the goods physically transported to the destination MS (CMR or equivalent proof). Failing either makes the sale a domestic French supply at 20%. The 2020 "quick fixes" reform tightened proof-of-transport: at least two non-contradictory pieces of evidence are required (Council Implementing Regulation 2018/1912).
Sectoral Exemptions
Article 261 CGI lists around thirty categorical exemptions. For e-commerce, the most relevant are medical/dental care, education and vocational training, financial services (banking, insurance, fund management), charitable/sporting/cultural activities by article 261-7 associations, and used personal-property sales by private individuals (where the marketplace operator becomes the taxpayer under deemed-supplier rules).
Franchise en Base — The Micro-Entrepreneur Exemption
Sellers under the franchise en base de TVA regime do not charge TVA and cannot deduct input TVA. 2026 thresholds: goods €91,900 (tolerance €101,000), services €36,800 (tolerance €39,100). Invoices must show "TVA non applicable, article 293 B du CGI". Attractive for B2C-only sellers but disastrous for B2B-heavy operators (no VAT to deduct, reducing price competitiveness).
The "Margin Scheme" for Second-Hand Goods
Resellers of used goods, antiques and art can apply the marge bénéficiaire (margin scheme) under articles 297 A–F CGI: TVA is calculated only on the seller's margin, not the full resale price. Conditions are strict — goods must come from a non-VAT-taxable supplier — but savings on Back Market or Vinted Pro are substantial.
2026 TVA Compliance Checklist — Practical Steps
Step 1: Map Your Trade Flows
Document where stock sits, where customers are, and which marketplaces you list on. Answer: Where is my stock? (France / non-French EU / non-EU), Who are my customers? (French B2C, French B2B, EU cross-border B2C/B2B, third country), Through which channels? (Own shop, Amazon.fr, Cdiscount, Fnac, Rakuten, ManoMano, Veepee), Do deemed-supplier rules apply?
Step 2: Pick Your Registration Strategy
- EU seller, no French stock → OSS Union in home MS
- EU seller with French stock → OSS + French direct registration for French domestic sales
- Non-EU seller via marketplaces only → marketplace is deemed supplier, no own registration
- Non-EU seller with own French webshop or French stock → French direct registration + fiscal representative mandatory
Step 3: Wire Up TVA Rates to Your Catalog
Assign the correct 2026 rate to every SKU. The four-rate structure means most catalogs need explicit per-SKU TVA classification. Zunapro auto-classifies based on category rules (books → 5.5%, electronics → 20%) with per-SKU override.
Step 4: Pick a PDP for the September 2026 Mandate
Choose a certified PDP by Q2 2026 — onboarding takes 4–8 weeks. Your accountant likely partners with Cegid, Sage, Pennylane or Esker. Confirm that your accounting tool can ingest Factur-X XML — many ERPs need a minor upgrade.
Step 5: Automate Invoice Issuance from Marketplace Orders
Every marketplace order should generate a compliant invoice automatically — Factur-X for French B2B from September 2026, OSS-compatible PDF for cross-border B2C. Zunapro hooks into Amazon SP-API, Cdiscount Pro API, Mirakl (Fnac, Rakuten, ManoMano) and Shopify webhooks.
Step 6: File Returns On Time and Maintain the Audit Trail
Lock the CA3 / OSS / IOSS calendar into your tooling — the 10% automatic late-filing surcharge alone makes process investment pay for itself. For every order, store the Factur-X XML+PDF, marketplace settlement, proof of transport, IOSS number, VIES timestamp and customs export documents. Six years of retention is the legal minimum.
Step 7: Plan for the 2027 SME Phase
Even SMEs exempt from issuing Factur-X until September 2027 must receive Factur-X from September 2026. Your accounting tool must ingest XML supplier invoices a year before your own issuance obligation kicks in.
Centralise all French TVA in one panel
Amazon.fr + Cdiscount + Fnac + Rakuten + ManoMano + Veepee + your own shop — Zunapro applies the right TVA rate, generates Factur-X invoices, pre-fills CA3 / OSS / IOSS returns, and stores six years of audit evidence. Built for the September 2026 mandate. DGFiP-aligned, accountant-friendly.
Automate French TVA Now →French TVA FAQ 2026
What are the French TVA rates in 2026?
France has four TVA rates in 2026: 20% standard (most goods and services), 10% intermediate (restaurants, transport, renovation work, some cultural goods), 5.5% reduced (food, books, energy, feminine hygiene, gas/electricity) and 2.1% super-reduced (reimbursable medicines, press publications, live performance tickets).
Corsica and the overseas territories (DOM-TOM) use distinct rates — Corsica 0.9%, 2.1%, 10%, 13%; Guadeloupe/Martinique/Réunion 1.05%, 1.75%, 2.1%, 8.5% — under articles 296–297 CGI. The standard rate is unchanged since 1 January 2014 and confirmed in the Loi de finances 2024.
Do I need a French TVA number to sell to French consumers?
It depends on your annual EU distance-sales turnover. Below the EU-wide €10,000 threshold, you charge your home country's VAT and file nowhere else. Above €10,000 — which virtually every serious e-commerce seller exceeds — you must either register for French TVA directly with the SIE des entreprises non résidentes (DGFiP) or, far more commonly, register for the OSS (One Stop Shop) scheme in your home Member State and file all EU B2C TVA through a single quarterly return.
If you hold any stock in France (Amazon FBA France, Cdiscount Fulfilment, third-party 3PL), direct French TVA registration is unavoidable — OSS does not cover sales shipped from French stock to French customers.
What is OSS and when should an e-commerce seller use it?
OSS (One Stop Shop) is the EU's simplified VAT regime for B2C cross-border sales of goods and services, in force since 1 July 2021 under Council Directive 2017/2455. A single registration in your home Member State lets you collect, declare and pay VAT for every EU destination country — including France — via one quarterly return.
OSS is the default 2026 choice for any EU-established e-commerce seller exceeding the €10,000 distance-sales threshold. It eliminates the need to register separately in every Member State you sell into. For French sellers, OSS registration happens on impots.gouv.fr.
What is IOSS and why does the €150 threshold matter?
IOSS (Import One Stop Shop) is the import-VAT counterpart of OSS, for B2C imports of goods with an intrinsic value not exceeding €150 sent from outside the EU. The seller (or marketplace) collects French TVA at checkout, files a monthly IOSS return, and the parcel clears customs without further VAT collection at the border.
Above €150, IOSS no longer applies — standard import VAT plus customs duties are due at the EU border under the normal procedure. The €150 cap is per parcel, not per order, which makes parcel-splitting an attractive (and entirely legal) optimisation for high-volume cross-border SMBs.
How does reverse charge work for B2B sales in France?
For B2B intra-EU sales of goods, the French autoliquidation (reverse charge) mechanism shifts TVA collection from seller to buyer. The French B2B buyer self-assesses TVA on its CA3 return and simultaneously deducts it, making the transaction VAT-neutral. The seller invoices net (HT) with the mandatory mention "Autoliquidation — article 283-2 du CGI".
The seller must verify the buyer's EU VAT number in VIES, retain proof of transport (CMR or equivalent), and report the sale in the DEB / EMEBI statistical declaration and the EC Sales List. Reverse charge also applies domestically for construction subcontracting, scrap metals and certain electronic components above €5,000.
Does Amazon.fr collect French TVA automatically for FBA sellers?
Partially. Under the EU's "deemed supplier" rules in force since 1 July 2021, Amazon collects and remits French TVA on behalf of non-EU sellers for B2C distance sales and on imports under €150 (IOSS). For EU-established sellers shipping from French or EU warehouses, Amazon is not the deemed supplier and the seller remains the taxable person.
Amazon's VAT Calculation Service (VCS) and VAT Services on Amazon (VSoA) can automate invoicing and partial filings, but legal responsibility for declarations stays with the seller in most EU scenarios. For multi-marketplace sellers, Amazon's tools cover only Amazon orders — Cdiscount, Fnac and Rakuten orders need their own TVA engine.
What is Chorus Pro and what changes in 2026?
Chorus Pro is the French B2G e-invoicing platform mandatory for any supplier invoicing the French public sector since 1 January 2017. It processes more than 140 million invoices per year and is run by the AIFE.
From 1 September 2026 the French e-invoicing reform extends mandatory structured e-invoicing to B2B transactions between French VAT-taxable entities, with the Factur-X hybrid PDF/XML format as the recommended standard. Large and mid-sized companies must issue Factur-X e-invoices from 1 September 2026; SMEs and micro-enterprises follow on 1 September 2027 — though every business must be able to receive e-invoices from September 2026.
How often do I file French TVA returns?
Three regimes exist for French sellers: réel normal — monthly CA3 return, the default for most e-commerce; réel simplifié — annual CA12 with two acomptes, only if annual turnover stays below €840,000 goods / €254,000 services; franchise en base — no TVA collected, no return, for micro-entrepreneurs below €91,900 goods / €36,800 services in 2026.
For OSS the cadence is quarterly, due by the end of the month following the quarter (30 April, 31 July, 31 October, 31 January). IOSS is monthly, due by the end of the following month. Each filing carries a 10% automatic surcharge on the TVA due if late, even by one day.
What are the penalties for late or incorrect French TVA returns?
Late filing triggers an automatic 10% surcharge on TVA due, rising to 40% if the return is not filed within 30 days of a formal notice (mise en demeure), and 80% in cases of bad faith or hidden activity (activité occulte). Late payment carries default interest of 0.20% per month (~2.4% per year), compounded from the original due date.
Errors discovered during a DGFiP audit (contrôle fiscal) can lead to reassessments going back six years and to criminal proceedings under article 1741 CGI for organised tax fraud, with €500,000 fines and up to 7 years' imprisonment for the legal representative in serious cases.
Which sales are exempt from French TVA?
Key e-commerce exemptions in 2026 include: exports outside the EU (article 262-I CGI, zero-rated with right to deduct), intra-EU B2B supplies to a valid VAT-registered buyer (article 262 ter CGI), medical and dental care, education, certain financial and insurance services, and sales by businesses under the franchise en base de TVA regime (micro-enterprises below the turnover thresholds).
"Exempt" is not the same as "zero-rated" — micro-entrepreneurs under franchise cannot deduct input TVA on purchases, while zero-rated exporters can. For e-commerce sellers the distinction usually matters at scale, when the input-TVA pool becomes significant.
How do I register for French TVA as a foreign seller?
Non-French EU sellers register with the Service des Impôts des Entreprises (SIE) des entreprises étrangères based in Noisy-le-Grand. Required documents include a certified company extract translated by a sworn translator, statutes, form 3563-SD, a power of attorney if appointing a fiscal representative, and proof of identity for the legal representative.
Non-EU sellers (e.g. Turkish, UK post-Brexit, US, Swiss) must appoint a French fiscal representative who is jointly and severally liable for the TVA under article 289 A CGI. Most EU sellers use OSS instead to avoid French registration entirely — direct French registration is only mandatory when stock physically sits in France.
Can Zunapro handle French TVA across all marketplaces automatically?
Yes. Zunapro detects each marketplace order's destination, applies the correct French TVA rate (20% / 10% / 5.5% / 2.1%) per SKU category, generates Factur-X structured e-invoices compatible with the September 2026 mandate, and pre-fills monthly CA3 or quarterly OSS returns through partner accounting integrations.
All DGFiP-required evidence is stored alongside the order — proof of transport for intra-EU B2B, IOSS reference numbers for imports, customs declarations for exports, VIES validation timestamps for reverse-charge sales — for the six-year retention window. One panel, multi-marketplace (Amazon.fr, Cdiscount, Fnac, Rakuten, ManoMano, Veepee, own shop), full DGFiP audit trail.
What happens if I sell from Amazon FBA France but I'm a Spanish company?
Stock physically located in France creates a French "lieu de stockage" — even without a French legal entity. You must register for French TVA directly with the SIE des entreprises étrangères, charge French TVA on every sale shipped from French FBA, and file a monthly CA3 return.
OSS does not cover sales from French stock to French customers (those are domestic French supplies). OSS does still cover sales from French stock to other EU consumers (cross-border B2C from FR). Most Pan-EU FBA sellers end up with a hybrid: one OSS registration in their home MS plus one French CA3 registration, both filed in parallel.
How does the September 2026 e-invoicing reform affect marketplace sellers?
The reform's direct impact on B2C marketplace orders is limited — Factur-X is mandatory only for B2B invoices between French VAT-taxable entities. But every seller must be able to receive Factur-X from 1 September 2026 (incoming supplier invoices, including from your accountant, your hosting provider and your logistics partner) regardless of company size.
For B2B marketplace orders — Amazon Business, Manutan, RS Components — large and mid-sized sellers must issue Factur-X from September 2026; SMEs from September 2027. Choose a certified PDP by Q2 2026 to avoid last-minute onboarding queues. Zunapro integrates with major PDPs to issue Factur-X on your behalf.
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Σχετική υπηρεσία: E-Commerce