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VAT: New requirements for eCommerce

Do you sell goods or services online but are not located within the European Union? Here's what you need to know.


If you are a non-EU digital service provider, it is crucial to understand the new VAT regulations in France, effective from January 1, 2024.


These reinforced rules aim to combat tax fraud in the digital sector.


The rules of eCommerce distance selling

Distance sales of goods and provision of services by electronic means (in short online sales) are subject to specific VAT rules within the European Union.

Distance selling of goods

Distance sales of goods to individuals are deliveries of goods dispatched or transported by the supplier or on his behalf from a Member State other than that of the purchaser.


Since July 1, 2021, these sales are taxable in the country of arrival  when the seller makes remote sales to countries of the European Union, in the case of exceeding a threshold global and harmonized €10,000.


This threshold takes into account cross-border electronic provision of services. The seller can opt for immediate taxation in the country of arrival, even if the threshold is not reached, but he must then register in the second country.

Why Blendy recommends using Pennylane and Stripe

Distance selling of online services

Electronic provision of services are services provided via the Internet or over an electronic network, the nature of which is that the provision is largely automated, human intervention is minimal and they cannot be provided in the absence of technology.


Affected digital services include downloadable applications, mobile products, cloud and web-based services, online gaming, website hosting and data storage.

These services are now subject to VAT in the country of the end consumer . Therefore, if your customers are individuals in France, you must apply French VAT, currently set at 20%.

To comply with these rules, you must register for VAT in France , declare and pay the VAT due on your sales in France, and comply with VAT-related accounting and invoicing obligations.


You can also choose the Mini One Stop Shop (MOSS) scheme, which allows you to declare and pay VAT due in all EU Member States via a single portal in your country of establishment.

Sanctions in the event of non-compliance

Failure to comply with these obligations may result in severe sanctions from the French tax authorities.


This may ask you to comply within 30 days, under penalty of drastic measures, such as delisting by search engines or limitation of access by access providers and online hosts. In addition, a daily fine of €500 may be imposed in the event of non-compliance with injunctions from the tax administration.

It is therefore essential to inform yourself about the VAT rules applicable to your digital services in France, and to comply as quickly as possible. This will allow you to avoid legal and financial risks, and to continue your activity with complete peace of mind.

Blendy   supports many eCommerce and SaaS companies, national and international, to optimize their accounting and finances. Better monitor and manage collections, optimize supplier payment deadlines, taxation, invoicing... we support you on all these strategic subjects for your business. Ask us for advice!


‍If you are a non-EU digital service provider, it is crucial to understand the new VAT regulations in France, effective from January 1, 2024.

These reinforced rules aim to combat tax fraud in the digital sector.


The rules of eCommerce distance selling

Distance sales of goods and provision of services by electronic means are subject to specific VAT rules within the European Union.

Distance selling of goods

Distance sales of goods to individuals are deliveries of goods dispatched or transported by the supplier or on his behalf from a Member State other than that of the purchaser.


Since July 1, 2021, these sales are taxable in the country of arrival  when the seller makes remote sales to countries of the European Union, in the case of exceeding a threshold global and harmonized €10,000.


This threshold takes into account cross-border electronic provision of services. The seller can opt for immediate taxation in the country of arrival, even if the threshold is not reached, but he must then register in the second country.

Distance selling of online services

Electronic provision of services are services provided via the Internet or over an electronic network, the nature of which is that the provision is largely automated, human intervention is minimal and they cannot be provided in the absence of technology.


Affected digital services include downloadable applications, mobile products, cloud and web-based services, online gaming, website hosting and data storage.

These services are now subject to VAT in the country of the end consumer . Therefore, if your customers are individuals in France, you must apply French VAT, currently set at 20%.

To comply with these rules, you must register for VAT in France , declare and pay the VAT due on your sales in France, and comply with VAT-related accounting and invoicing obligations.


You can also choose the Mini One Stop Shop (MOSS) scheme, which allows you to declare and pay VAT due in all EU Member States via a single portal in your country of establishment.

Sanctions in the event of non-compliance

Failure to comply with these obligations may result in severe sanctions from the French tax authorities.


This may ask you to comply within 30 days, under penalty of drastic measures, such as delisting by search engines or limitation of access by access providers and online hosts. In addition, a daily fine of €500 may be imposed in the event of non-compliance with injunctions from the tax administration.

It is therefore essential to inform yourself about the VAT rules applicable to your digital services in France, and to comply as quickly as possible. This will allow you to avoid legal and financial risks, and to continue your activity with complete peace of mind.

Blendy   supports many eCommerce and SaaS companies, national and international, to optimize their accounting and finances. Better monitor and manage collections, optimize supplier payment deadlines, taxation, invoicing, etc.



We support you on all these strategic issues for your business.

Ask us for advice!






With  Blendy , French digital accountant take advantage of digital accounting to accelerate your finance process and develop your business.


Pennylane ,  Dext ,  QuickBooks and Stripe  experts, we support digital and IT service companies, e-Commerce, SaaS, SMBs, in France and internationally .


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