EU VAT compliance support for Amazon and eBay sellers based outside the European Union

EU VAT compliance for non-EU Amazon and eBay sellers: legal framework, obligations, and fiscal representation

In the context of cross-border e-commerce, ensuring EU VAT compliance has become a regulatory imperative for Amazon and eBay sellers established outside the European Union. The complexity of the legislative environment, especially regarding distance sales, triggers significant legal and fiscal consequences for non-resident businesses. VAT registration, the appointment of a fiscal representative in France, and adherence to local filing requirements constitute the core of these compliance obligations.

Fiscal representation: requirements and responsibilities

Sellers not established within the EU are compelled to designate an accredited fiscal representative when carrying out taxable transactions in France, notably for storage, importation, or sale of goods via online marketplaces. The fiscal representative is jointly liable for French VAT compliance and ensures timely submission of VAT returns, monitoring distance selling thresholds, and accurate collection of all supporting documentation.

• Obligation to obtain a non-resident VAT number France prior to first taxable operations;
• Preparation and archiving of purchase, import, and transport documentation;
• Monthly or quarterly reporting calendar for VAT returns and EC Sales/Acquisitions Listings;
• Strict compliance with customs procedure 42 France for VAT exemption at import when eligible, under fiscal supervision.

Norms, thresholds, and declaration timelines

The application of the One-Stop Shop (OSS) and local VAT thresholds significantly shapes sellers’ obligations. Surpassing the €10,000 annual EU-wide threshold imposes the liability to VAT register and to declare local sales. Adherence to French and EU timelines is critical to avoid late filings, incorrect declarations or penalties for misreporting. For non-residents, failure to comply may result in tax re-assessment, legal proceedings, and financial guarantees being called.

Navigating the intricacies of EU VAT compliance demands in-depth knowledge of legal frameworks and continuous monitoring to mitigate potential non-compliance risks. The French environment remains one of the most regulated, underscoring the necessity for expert fiscal delegation to secure cross-border e-commerce flows efficiently and lawfully.