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France marketplace seller VAT reporting obligations

  • France
  • Sep 1, 2019 | Richard Asquith

France has proposed expanding its marketplace third-party seller reporting requirements. This would include determining sellers’ foreign VAT registration status and obligation to charge French VAT under the EU rules.

Marketplaces with third-party sellers transacting with French consumers are already scheduled to start providing transactional details to the French tax authorities from January 2020. This includes details on the sellers and their transactions on the platform.

In a new draft decree, this may be extended to report on the local sales in France and the tax on the transactions – ‘turnover subject to VAT’. This means calculating and determining the VAT liability. This may be complex since the marketplace currently does not have all the information for this. For example, is the seller using the distance selling thresholds or where the goods where sourced from.


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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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