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France budget marketplace VAT obligations

  • France
  • Oct 8, 2019 | Richard Asquith

The draft French budget, published on 26 September, for 2020 has proposed a range of measure to fight e-commerce VAT fraud. The 2020 measures impose obligations on fulfilment houses and facilitating online marketplaces include:

·      E-commerce fulfilment houses would be obliged to supply details of their customers VAT imports and VAT responsibilities.

·      Online marketplaces, facilitating third-party seller transactions, will be required from 2021 to maintain records of transactions for 10 years which will enable the tax authorities to verify the VAT collection and remittance. This would include place of dispatch, arrival and VAT due. This is co-ordinated with the EU-wide reforms.

·      The right to maintain a public register of ‘non-cooperative’ marketplaces, failing to follow their VAT and other tax obligations in France.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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