FRANCE
E-Commerce
Non-resident companies having reached the threshold of € 35.000 in distance selling should register for Vat purpose and pay local VAT.
In a recent notice, the French Authorities also remind that a D.E.B. (the so-called “Déclaration d’échange de biens”) should be filed for Intrastat purpose where the annual threshold of € 460.000 is reached.
Distance sellers should be aware that they have to meet the Intrastat requirements as well in the countries they operate.
http://www.vatdesk.eu/eu-vat-news/137-vat-news-005-2017
