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This article applies to selling in: United Kingdom

France tax and regulatory considerations

Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. Consult your adviser to help you understand your tax- and social-security-contribution-related obligations in France.
Note: Find out more about the New French Tax Obligations 2020.

Beginning from 2017, Amazon is required by law to provide the following information to sellers based in France and sellers who have conducted transactions in France or with customers in France:

  • A French tax and social security disclosure notification with links to the French tax and social security authorities' websites.
  • An annual statement of the seller's Selling on Amazon activity for the preceding year.

The disclosure notification and annual statement are informational only. If you operate from or carry out transactions with customers in France, your Selling on Amazon activity could be subject to French taxes and social security contributions. For more information, visit Impots.gouv.fr and Securite-sociale.fr. Whether or not you have French tax or social security obligations depends on, among other considerations, how you have organized your French business operations, revenue earned, and whether you employ personnel in France.

Regulatory disclosure notification

Why is Amazon displaying French tax authority links on my order details page?

Amazon is required by law to notify you of your potential tax (for example, VAT and/or corporate income tax) and social security obligations in France. We need to display these links if your business is established in France or if you sell products to customers in France.

What information is presented inside the links?

These links are published by the French Ministry of Economy and Finance and are available in French only. They include details about how the French authorities interpret tax and social security obligations related to certain transactions, such as selling goods and services on the Internet. The information currently presented on the related Web pages focuses on the situation of businesses operating from France, but non-established businesses could also be subject to taxation in France, such as French VAT liability.

Impots.gouv.fr is the official website of the French tax administration (Direction générale des finances publiques, DGFiP). It provides information on certain potential French tax obligations.

Securite-sociale.fr is the official website of the French social security protection system (Sécurité sociale). This page provides information on certain potential French social security obligations.

What if I am not established in or a resident of France?

Even if you are not a French resident, you may be liable for French taxes, depending on your personal circumstances. For example:

  • VAT: Selling goods to French-based customers may trigger VAT liability and obligations. For more information, visit Europe Tax and Regulatory Considerations or consult your tax adviser.
  • Corporate Income Tax: Whilst selling products to French-based customers should not trigger a French Corporate Income Tax liability in itself, you may be impacted if you have a taxable presence in France. For more information, please consult the French tax authorities' websites or your tax adviser.
  • Social security: French social security contributions impact employers, employees, or self-employed traders in France. For more information, please consult the French tax authorities' websites or your tax adviser.

For more information, visit Impots.gouv.fr and Securite-sociale.fr. You should also consult your tax adviser about your particular situation to determine whether you have French tax and social security obligations.

How does this affect my Selling on Amazon account?

These regulation changes will not impact your Selling on Amazon account.

Am I required to take any action as a result of this notification?

If you already meet your French tax and social security obligations, you do not need to take any further action. If you are unsure, we recommend that you contact your tax adviser to analyse your obligations and take appropriate actions, if any. As outlined in the Business Solutions Agreement, sellers on Amazon must comply with all applicable laws and regulations.

Am I required to take any action as a result of this notification?

If you already meet your French tax and social security obligations, you do not need to take any further action. If you are not sure, we recommend that you reach out to your tax adviser to analyse your obligations and take appropriate actions, if any. Sellers on Amazon must comply with all applicable laws and regulations at all times.

Annual statement regarding activity related to France

Why is Amazon sending me a statement regarding activity related to France?

Beginning from 2017, Amazon is required by law to provide you with an annual statement of your transactions related to France through your Selling on Amazon account. You will receive this statement by 31 January each year for the preceding year (31 March for the statement to be sent in 2017). Note: For the 2017 statement covering the activity carried out in 2016, Amazon is required to provide details relating to transactions from 1 July, 2016, to 31 December, 2016.

What information is included in this statement?

The statement provides details related to transactions where your Business Address or the destination of goods sold is in France. The statement also includes information available in your seller account, for example your VAT number.

Field Name Definition
Marketplace

Amazon website where the transaction occurred.

Transaction

Any monetary change event, such as a sale, return, or refund.

Net Sales

Sales (including gift wrap, shipping, and promotions) minus refunds and returns.

Currency Code

Three-letter code associated with the currency used in each marketplace.

What do I do with this statement?

This statement is intended to provide sellers a summary of their selling activity in France or with customers in France for the preceding year. This statement is informational in nature and may help you identify you transactions carried out in France or with customers in France through Selling on Amazon when considering your overall tax situation and potential tax liabilities in France (if any). To understand your tax and social security obligations, please consult with your tax adviser.

What if I am not established in or a resident of France?

Even if you are not a French resident, you may be liable for French taxes, depending on your personal circumstances. For example:

  • VAT: Selling goods to French-based customers may trigger VAT liability and obligations. For more information, visit Europe Tax and Regulatory Considerations or consult your tax adviser.
  • Corporate Income Tax: Whilst selling products to French-based customers should not trigger a French Corporate Income Tax liability in itself, you may be affected if you have a taxable presence in France.
  • Social security: French social security contributions impact employers, employees, or self-employed traders in France.

For more information, visit French tax authority websites Impots.gouv.fr and Securite-sociale.fr. You should also consult your tax adviser about your particular situation to determine if you have French tax and social security obligations.

Am I required to take any action as a result of this statement?

If you already meet your French tax and social security obligations, you do not need to take any further action. If you are unsure, we recommend that you contact your tax adviser to analyse your obligations and take appropriate actions, if any. As outlined in the Business Solutions Agreement, sellers on Amazon must comply with all applicable laws and regulations.

Will I see similar statements for other EU countries?

Amazon is not currently required to provide such statements in relation to other European countries. You can obtain details about your selling activity in Europe by using the Date Range Reports and Amazon VAT Transaction Report in Seller Central.

Where can I see transactions associated with my Selling on Amazon account?

You can obtain details on your selling activity in Europe by using the Date Range Reports and Amazon VAT Transaction Report in Seller Central.

To generate a date range report, follow these steps:

  1. From Reports, select Payments.
  2. Select Date Range Reports.
  3. Click Generate a statement.
  4. In the Generate date range report pop-up box:
    1. Select report type: Transaction
    2. Select reporting range: Month or Custom, and the specified date information
    3. Click Generate.
  5. Review your report in the list on the Date Range Reports page.

Note: These reports are available from 2012 forward. Reports can take up to 1 hour to generate. If you do not see your report in the list, check again later.

To generate an Amazon VAT Transactions Report, follow these steps:

  1. From Reports, select Fulfilment.
  2. Select Amazon VAT Transactions Reportin the Tax Section.
  3. Select Event Month.
  4. Click Request Download

Note: These reports are available from August 2016 forward. Reports can take up to 1 hour to generate. If you do not see your report in the list, check again later.

Can Amazon help me with my taxes?

Whilst we are committed to helping sellers understand the requirements under these tax regulations, we do not provide tax guidance.


France tax and regulatory considerations


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