Until 30 June 2021, distance sales made from an EU member state to France by a non-established supplier were subject to VAT in France when the yearly threshold of EUR 35,000 was exceeded.
In the context of the new regime applicable since 1 July 2021, the French tax authorities (FTA) have realized that, for the period prior to 1 July 2021, some suppliers failed to charge French VAT on their distance sales made to France.
Source: Deloitte
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