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France marketplace VAT obligations 2020

France is to require online marketplaces to verify the Value Added Tax status of foreign sellers using their platforms from January 2020.

The requirement to co-opt digital platforms to check the VAT registrations of third party merchants will include verifying their VAT numbers. For non-EU sellers, including from the US and China, this means appointing a local French fiscal representative. The tax authorities will also notify the marketplaces of any potential VAT fraud by sellers, and the digital marketplaces will then be expected to immediately block the merchant from their platform.

This is similar to the UK marketplace VAT obligations measure introduced in 2018, which also added a marketplace exchange of VAT data requirement. Germany's marketplace sellers VAT Tax Certificate obligations come into effect from March 2019. Italy's marketplace mandatory quarterly seller reporting begins in October 2019.

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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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