Beginning in 2017, Amazon is required by law to provide the following information to sellers based in France and sellers who have conducted transactions in France or with customers in France:
The disclosure notification and annual statement are informational only. If you operate from or carry out transactions with customers in France, your Selling on Amazon activity could be subject to French taxes and social security contributions. For more information, visit Impots.gouv.fr and Securite-sociale.fr. Whether or not you have French tax or social security obligations depends on, among other considerations, how you have organized your French business operations, revenue earned, and whether you employ personnel in France.
Amazon is required by law to notify you of your potential tax (for example, VAT and/or corporate income tax) and social security obligations in France. We need to display these links if your business is established in France or if you sell products to customers in France.
These links are published by the French Ministry of Economy and Finance and are available in French only. They include details about how the French authorities interpret tax and social security obligations related to certain transactions, such as selling goods and services on the Internet. The information currently presented on the related webpages focuses on the situation of businesses operating from France, but non-established businesses could also be subject to taxation in France, such as French VAT liability.
Impots.gouv.fr is the official website of the French tax administration (Direction générale des finances publiques, DGFiP). It provides information on certain potential French tax obligations.
Securite-sociale.fr is the official website of the French social security protection system (Sécurité sociale). This page provides information on certain potential French social security obligations.
Even if you are not a French resident, you may be liable for French taxes, depending on your personal circumstances. For example:
For more information, visit Impots.gouv.fr and Securite-sociale.fr. You should also consult your tax advisor about your particular situation to determine whether you have French tax and social security obligations.
These regulation changes will not impact your Selling on Amazon account.
If you already meet your French taxes and social security obligations, you do not need to take any further action. If you are not sure, we recommend that you reach out to your tax adviser to analyze your obligations and take appropriate actions, if any. Sellers on Amazon must comply with all applicable laws and regulations at all times.
Beginning in 2017, Amazon is required by law to provide you with an annual statement of your transactions related to France through your Selling on Amazon account. You will receive this statement by January 31 each year for the preceding year (March 31 for the statement to be sent in 2017). Note: For the 2017 statement covering the activity carried out in 2016, Amazon is required to provide details relating to transactions from July 1, 2016, to December 31, 2016.
The statement provides details related to transactions where your Business Address or the destination of goods sold is in France. The statement also includes information available in your seller account, for example your VAT number.
Field Name | Definition |
---|---|
Marketplace | Amazon website where the transaction occurred. |
Transaction | Any monetary change event, such as a sale, return, or refund. |
Net Sales | Sales (including gift wrap, shipping, and promotions) minus refunds and returns. |
Currency Code | Three-letter code associated with the currency used in each marketplace. |
This statement is intended to provide sellers a summary of their selling activity in France or with customers in France for the preceding year. This statement is informational in nature and may help you identify you transactions carried out in France or with customers France through Selling on Amazon when considering your overall tax situation and potential tax liabilities in France (if any). T o understand your tax and social security obligations, please consult with your tax advisor.
Even if you are not a French resident, you may be liable for French taxes, depending on your personal circumstances. For example:
For more information, visit French tax authority websites Impots.gouv.fr and Securite-sociale.fr. You should also consult your tax advisor about your particular situation to determine if you have French tax and social security obligations.
If you already meet your French tax and social security obligations, you do not need to take any further action. If you are unsure, we recommend that you contact your tax advisor to analyze your obligations and take appropriate actions, if any. As outlined in the Business Solutions Agreement, sellers on Amazon must comply with all applicable laws and regulations.
Amazon is not currently required to provide such statements in relation to other European countries. You can obtain details about your selling activity in Europe by using the Date Range Reports and Amazon VAT Transaction Report in Seller Central.
You can obtain details on your selling activity in Europe by using the Date Range Reports and Amazon VAT Transaction Report in Seller Central.
To generate a date range report, follow these steps:
To generate an Amazon VAT Transactions Report, follow these steps:
While we are committed to helping sellers understand the requirements under these tax regulations, we do not provide tax guidance.