If you sell online to French consumers—via your own store or marketplaces like Amazon—you need to understand French VAT (TVA): rates, when to register, filing frequency, and whether OSS can simplify your EU VAT compliance. This FAQ covers the essentials with up-to-date guidance for 2025.

FAQ

1. What are France’s VAT rates?
   Standard 20%; reduced 10% and 5.5%; super-reduced 2.1% for specific cases. 
   Update: Rates current in 2025; check official guidance for product-specific rules.

2. When must I register for French VAT if I sell from another EU country?
   If you store stock in France (e.g., Amazon FBA) you must register. If you don’t store goods and sell B2C across the EU, the €10,000 annual EU-wide threshold applies; above it, charge destination VAT (via OSS).
   Update: Single €10,000 threshold effective since 1 Jul 2021.

3. Can I use OSS instead of registering in France?
   Yes, if you don’t store goods in France and your sales are cross-border B2C; you can report all such sales through one OSS return. If you store in France, local VAT registration is required. 
   Update: OSS live since 1 Jul 2021.

4. Does Amazon FBA trigger French VAT registration?
   Yes. Storing goods in France creates a registration and local filing obligation (TVA) for FBA programs (EFN/MCI/Pan-EU).
   Update: “Stock = local registration” remains the rule in 2025. Amazon Seller Central

5. How often do I file VAT returns in France?
   Typically monthly (CA3); quarterly if your annual VAT due is < €4,000; a simplified annual regime (CA12) exists in specific cases. 
   Update: €4,000 threshold for quarterly filing confirmed by the tax authority. impots.gouv.fr

6. What’s the quarterly filing deadline?
   By the 19th day of the month following the quarter (e.g., Q1 → 19 April).

7. Are marketplaces “deemed suppliers”?
   In certain cases, yes: platforms may be liable to collect and remit VAT (e.g., on low-value imports ≤ €150 and intra-EU cross-border sales by non-EU sellers). 
   Update: Deemed supplier rules effective since 1 Jul 2021.

8. Do I need to file zero returns if I had no sales?
   Yes—nil returns are required while your French VAT number remains active.

9. How long does French VAT registration take?
   Timing varies; 2025 guidance suggests a few weeks once documents are complete and submitted.

10. Can I combine OSS with local registrations?
    Yes. OSS does not replace local obligations when stock is stored in a country. Many sellers use OSS for cross-border B2C sales plus local French VAT for FBA/stock.