Home / Blog / VAT & business taxes / VAT Fiscal Representation for E-Commerce Businesses

VAT Fiscal Representation for E-Commerce Businesses

Secure, compliant and hassle-free VAT management for non-EU online sellers in France

Selling online into the French market often triggers VAT obligations that non-EU businesses cannot fulfil on their own. If your e-commerce activity involves importing goods, using a French warehouse (including Amazon FBA), or selling directly to French consumers, appointing a VAT fiscal representative is not just helpful, it is a legal requirement.

At French Tax Online, we act as your accredited VAT representative in France, handling all compliance procedures on your behalf. Our English-speaking tax specialists ensure that your VAT registration, filings and communication with the tax authorities are managed professionally, transparently and without delays, so you can focus fully on growing your e-commerce business.

Fast, secure and reliable VAT support for international online sellers.

Request a free consultation

Who Needs a VAT Fiscal Representative? 

A VAT fiscal representative is mandatory for any business established outside the EU/EEA that carries out taxable operations in France. For e-commerce sellers, this obligation applies to several common situations and business models.

If you are unsure whether your business model triggers this obligation, our guide on VAT fiscal agent obligations in France explains the rules in detail.

You must appoint a VAT fiscal representative if your company:

  • Imports goods into France before selling them. Whether you import products directly or through a logistics partner, import VAT and French VAT rules apply immediately.
  • Stores inventory in France (including Amazon FBA). Using a French fulfilment centre-Amazon FBA, a 3PL warehouse, or your own facility-creates an immediate VAT registration requirement and the obligation to appoint a fiscal representative.
  • Sells goods online to French customers (B2C distance selling). Even when fulfilment takes place outside France, non-EU e-commerce sellers often trigger VAT obligations as soon as goods enter French territory.
  • Operates a dropshipping model targeting France. If your goods are shipped to customers in France, or pass through French logistics hubs, you may be required to register for VAT and appoint a representative.
  • Participates in trade fairs, pop-up stores, or temporary commercial events in France. Selling or even intending to sell goods during an event can create a taxable presence.
  • Performs installation, assembly, or other taxable operations linked to goods in France. Many non-EU technical or commercial activities also fall within the scope of mandatory representation.

Why VAT Fiscal Representation Matters for E-Commerce

Selling into France comes with strict VAT rules that can quickly create risks for non-EU e-commerce businesses. A single mistake-whether in invoicing, declarations or import procedures-may result in penalties, blocked inventory or disruptions to your sales. A VAT fiscal representative ensures full compliance so your online business can operate smoothly.

French VAT regulations are complex and frequently updated. With a representative managing your filings, documentation and communication with the tax authorities, you avoid errors, late submissions and administrative complications.

Marketplaces such as Amazon or eBay increasingly require proof of VAT compliance. Having a valid French VAT number and accredited representative protects your seller account and ensures uninterrupted activity.

A fiscal representative also secures your supply chain by handling import VAT and customs procedures correctly, preventing delays and additional costs. By ensuring proper VAT treatment for each transaction and assisting with VAT recovery when possible, you protect your cash flow and reduce financial risk.

With expert support managing the complexity, you can focus on growing your e-commerce business while staying fully compliant in France.

Our VAT Fiscal Representation Services for E-Commerce

We provide all the VAT support non-EU e-commerce sellers need to operate smoothly in France:

  • VAT obligation assessment. We review your sales model (Amazon FBA, Shopify, dropshipping, marketplaces) and confirm exactly when and why VAT registration is required.
  • French VAT registration. We prepare and submit your application, obtain your French VAT number, and assist with EORI or import-related formalities.
  • Ongoing VAT filings. We handle your monthly or quarterly VAT returns, check your data, and ensure every declaration is accurate and submitted on time.
  • Intrastat and EC Sales List. When required, we prepare these additional reports to keep your cross-border activities fully compliant.
  • Import VAT & customs support. We help you manage import VAT correctly, avoid clearance delays and ensure smooth movement of goods into French territory.
  • Communication with the tax authorities. We act as your official representative, responding to any requests, questions or reviews from the French tax administration.
  • VAT refunds for non-registered businesses. If you are eligible for a refund without VAT registration, we prepare and submit the claim on your behalf.

Under what conditions is VAT applicable to furnished rentals?