The French Directorate General of Public Finance has published a note on the declarative regularisations of intra-Community distance sales of goods by companies not established in France to non-taxable customers resident in France following the new VAT rules that came into force on 1 July 2021 (E-Commerce VAT Package).
The communication details the procedure for regularisations and the deadline (30 September 2022) for submitting them. Non-established traders who have made taxable distance sales in France and who have neither collected nor remitted French VAT are likely to be subject to a tax audit after the deadline.
We therefore invite you to take note of this communication and contact us as soon as possible in order to make any necessary adjustments and avoid penalties. ASD Group will be able to assist you with these adjustments.
For more information, contact our experts.
Source: impots.gouv.fr (in French)