Technical Guide: Amazon VAT for International E-commerce Sellers (Sales to France)

1. Introduction

Sales of products via Amazon to France, whether shipped from a local warehouse (Amazon FBA France) or directly from a third country like China (dropshipping, DDP or direct delivery), involve strict VAT obligations. This guide presents the French tax rules applicable to non-EU established sellers, as well as the technical mechanisms for collecting, declaring and remitting VAT on B2C sales in France.

2. Legal foundations of VAT in France

The French VAT system is governed by the General Tax Code (CGI), in accordance with Directive 2006/112/EC. VAT is due on any supply of goods made for consideration on French territory.

Two cases are addressed in this guide:

• Case 1: Sale with delivery from France (local stock)
• Case 2: Sale with delivery from China (direct import to France)

3. VAT registration in France

Any seller (including those established outside the EU) is required to register for VAT in France when they:

• sell to French consumers (B2C),
• store goods in France (Amazon warehouse, 3PL, etc.),
• or carry out commercial imports into French customs territory.

VAT registration requires:

• An intra-Community VAT number (format FRxx999999999),
• An EORI (Economic Operator Registration and Identification) for customs formalities,
• Authorization for CA3 declaration on impots.gouv.fr.

Required documents:

• Proof of legal existence of the company (Kbis extract or foreign equivalent),
• Company statutes,
• Legal representative's ID,
• Professional bank account certificate,
• Representation mandate (if tax representative).

4. Import VAT: sales shipped from China to France

When a seller ships goods from China to a customer located in France, they carry out an import subject to VAT.

4.1. Import tax base

• Customs value = market value + transport + insurance + any customs duties.
• VAT calculated by French customs services, visible in box 47 of the SAD (tax code A445 B00).

4.2. Reverse charge of import VAT

Since January 1, 2022, all holders of a French VAT number must reverse charge import VAT:

• The VAT amount is pre-filled on line A4 of the CA3 declaration,
• The seller allocates this amount on lines I1 to I6 according to applicable rates (standard 20%, reduced 5.5% or 10%),
• VAT is simultaneously deductible (line 20).

4.3. Mandatory supporting documents

• SAD (Single Administrative Document for import),
• ATTVAI data (available on douane.gouv.fr),
• Supplier invoice + proof of transport.

5. Intra-Community acquisitions (if EU suppliers)

Not covered here. This guide exclusively concerns France-France and China-France sales.

6. Local sale from Amazon FBA France stock

When a seller uses Amazon warehouses in France, sales to French customers are considered local sales.

6.1. Obligations

• Collection of VAT at the rate applicable in France (20% standard for most goods),
• Declaration of turnover including VAT on line A1 of the CA3,
• Breakdown excluding VAT by rate on lines 08 to 9B,
• Collected VAT to be remitted via CA3,
• Deductible VAT on purchases and logistics costs declared on lines 20 and 24.

6.2. Configuration in Amazon Seller Central

• The seller must activate VAT management,
• Define VAT rates by product category,
• Download sales reports to extract the tax base and amounts collected.

7. Sales shipped from China to France (direct dropshipping)

When the product is shipped directly from China to the French end customer (via a DDP model or with third-party logistics service), the seller is considered as the fiscal importer.

7.1. Case 1: Import VAT paid by the seller (DDP)

• The seller pays customs duties and import VAT,
• They reverse charge VAT on their CA3 declaration,
• The sale is then considered a local sale (VAT already collected).

7.2. Case 2: VAT advanced by carrier / re-invoiced

• Amazon or the freight forwarder pays import VAT,
• The amount is re-invoiced to the seller,
• The seller must retrieve the SAD to exercise their deduction right.

8. Monthly reporting obligations (CA3 form)

Each month (or quarter), the seller must file a CA3 declaration including:

• Line A1: total turnover of France sales,
• Line A4: import VAT base (pre-filled),
• Lines I1-I6: breakdown of VAT collected by rate,
• Lines 08-09B: base excluding VAT by rate,
• Lines 20 and 24: deductible VAT (purchases, import, costs).

9. Focus: internal stock transfers within Amazon France

If Amazon automatically distributes stock between French warehouses, no intra-Community transfer needs to be declared. These internal logistics movements do not require ERTVA declaration or line F2, provided the stock remains on French territory.

10. Controls and supporting documents

In case of tax or customs control, the seller must keep:

• The SAD for each import,
• Supplier invoices,
• Amazon delivery notes or deposit receipts,
• Amazon sales reports (monthly or daily format),
• CA3 declarations and acknowledgments of receipt.

11. Summary table of VAT obligations (France only)

12. Conclusion

VAT obligations on Amazon, when selling in France from France or China, are based on strictly regulated processes: import reverse charge, collection on local sales, rigorous CA3 declarations. Meticulous accounting, logistics and tax monitoring is essential to avoid reassessment. Knowledge of the logistics chain and mastery of VAT flows are the keys to compliance.

Need help with your Amazon VAT compliance?

NOÉ supports international e-commerce sellers in all their tax obligations in France. Our specific expertise for Amazon sellers allows us to effectively manage:

• VAT and EORI registration
• Monthly CA3 declarations
• Import VAT reverse charge
• Tax representation

Contact our experts for a personalized consultation on your Amazon VAT situation.