VATLive > Blog > European News > France marketplace VAT obligations 2020

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.


Latest French news

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.

EU e-book VAT rate cuts

December 28, 2018

Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...



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.
VATlive newsletter

Sign up for our free newsletter stay up-to-date with the latest tax news.

VAT Voice


Sign-up to VAT Voice, Avalara’s monthly round-up about VAT and legislation updates to help you stay ahead of the curve.