French Tax Obligations for EU Sellers

The French Anti-Fraud Act, enforced on January 1, 2020, impacts both AbeBooks and sellers using our marketplace. Please note this information does not constitute any legal or tax advice.

AbeBooks is required to share certain seller-related information with the French Tax Authority (FTA) on an annual basis when sellers are established in France, store inventory in France or complete sales to customers in France.

That information includes data about sales to customers in France during the previous calendar year, legal business name, e-mail address and if applicable, your French or EU VAT registration number.

The French Tax Authority may use this data to assess your compliance with tax requirements in France. If the French Tax Authority determines that you are not meeting your tax requirements, they may take action to limit your ability to sell from France, or towards French customers, on AbeBooks.

There are many actions that generate a French VAT registration requirement. Three of the most common for sellers on AbeBooks are:

  • 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
  • You are established outside France but store inventory and fulfil orders from France
  • You ship goods from other EU countries to France and your total sales exceed €10,000 per year across all sales channels.

If you have a French VAT number and have not provided it to AbeBooks, it is your responsibility to do so. If you already have a French VAT number on file with AbeBooks, it is your responsibility to ensure it is accurate and correct.

Submitting your VAT number

You can submit your tax registration numbers directly through your Members Menu:

  1. Sign into your AbeBooks.com seller account using your verified email address and password,
  2. Click on Account Details under the ‘My Personal Information’ header,
  3. Click Tax Registration Numbers on the ‘Manage my account’ page,
  4. Click Add a tax registration number to add a new tax ID or Edit next to any existing IDs,
  5. Submit your changes once completed.

Frequently Asked Questions

When does AbeBooks supply data to the French Tax Authority?

During January, on an annual basis.

How do I get a French VAT number?

Submit an application form to the French Tax Authority. Please start the process as soon as possible as it can take several months. Further information can be found on the French Tax Authority website.

https://www.impots.gouv.fr/portail/node/10841

I am in France and I sell less than €82,800 per year – what do I need to do?

The French VAT threshold for domestic selling is €82,800 across all sales channels, not just AbeBooks. If you do not exceed that figure, then you do not have French VAT obligations.

I am in France and I sell more than €82,800 per year – what do I need to do?

You exceed the French VAT threshold of €82,800, which means you have VAT obligations. If you are not VAT registered in France, start that process as soon as possible. AbeBooks is required to have your French VAT number on file.

I am in an EU country, other than France, and I sell less than €10,000 per year  to customers in other EU countries (excluding my home country) – what do I need to do?

The EU VAT threshold for distance selling is €10,000 across all sales channels, not just AbeBooks. If you do not exceed that figure, then you may not have French VAT obligations.

I am in an EU country, other than France, and I sell more than €10,000 per year  to customers in other EU countries (excluding my home country) – what do I need to do?

The EU VAT threshold for distance selling is €10,000 across all sales channels, not just AbeBooks.  If you exceed this threshold then you may be required to register for VAT in France or, alternatively, you may opt into the Union-OSS in your home country and report any FR VAT under your EU VAT registration number.  We will provide the VAT registration number on your AbeBooks account to the French Tax Authority.

To provide a VAT number, sign on to your AbeBooks account, and select [Account Details] and then select [Tax registration numbers].

I am not in an EU country but completed sales to customers in France in the past year. What happens now?

AbeBooks will share certain information about your business and your sales to customers in France with the French Tax Authority. You have no required action.

I am not in France and I did not sell any items to customers in France during the past calendar year. What happens now?

Nothing. We are only obligated to share information with the French Tax Authority for sellers who sold at least one item to customers in France during the previous calendar year. 

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.

If you think you should be tax registered in France, we recommend consulting with a tax advisor. Below is a list of external tax advisors.

AVASK Accounting & Business Consultants (UK)
https://www.avaskaccounting.co.uk/

Bache Samuels (UK)
https://www.bachesamuels.com/

Finaxit(Italy)
http://www.finaxit.com/

GetMyVAT (Germany)
https://www.getmyvat.com/

J&P Accountant (UK)
https://www.jpaccountant.com/

KPMG (USA)
https://home.kpmg/xx/en/home.html

Lovat Compliance (Europe)
https://vatcompliance.net/en/

Marosa (Europe)
https://marosavat.com

Regional Express (UK)
https://www.regionalexpress.co.uk/

Taxback International (Ireland)
https://taxbackinternational.com/

Taxually (Europe)
https://www.taxually.com/

TB Accountant (UK)
https://www.vatglobal.com/contact-us