This article covers regulations that concern businesses established in France that sell goods remotely or provide services electronically to end consumers – physical persons (B2C). These rules do not apply to B2B transactions. based outside of France but within European Union (Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden).

Please note that if you see via an online platform (Etsy, Amazon) you are likely not concerned by the below. Most platforms operate in such a way, that from legal point of view your customer is not the buyer, but the platform itself. Such operations fall under B2B category. If you are not sure, get more information from your platform providor. Also pay extra attention if you are using a fulfillment center outside of France.

Since the 1st of January 2021, UK is no longer considered to be part of European Union for cross-border trading. This means that if you have a business established in France and have commercial relations with UK, you must be aware of the VAT implications for such transactions.