The French tax authorities released guidance on 4 March 2026, clarifying VAT rules for distance sales of imported goods to consumers in France and the EU. It explains reporting and payment obligations for merchants not using the IOSS filing system.
The French tax authorities released guidance detailing VAT rules for international commercial transactions on 4 March 2026.
The guidance focuses on distance sales of imported goods delivered to consumers in France or other European Union countries.
It specifically addresses merchants who opt not to use the Import One Stop Shop (IOSS) simplified filing system. The document outlines their reporting and payment obligations, providing a clear framework to ensure compliance with cross-border tax requirements.
This ruling serves as a formal reference for businesses navigating import VAT without relying on the centralised European registration portal, helping them meet fiscal obligations accurately and efficiently.
