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Annual Statement Regarding Activity Related to France FAQ

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisors if you have questions.

In accordance with the French Anti-Fraud Act (provisions of paragraph 3 of Article 242 bis of the General Tax Code), Amazon is required to provide you and the French Tax Authority details on your Selling on Amazon activity that is related to France. This information can be used to determine whether or not you have potential tax and/or social security obligations in France. Frequently asked questions may be found at the end of this statement.

Selling on Amazon activity reportable under the French Anti-Fraud Act:

  • Any transaction that is shipped to a French address; or
  • Any transaction that is shipped from a French address; or
  • All transactions if you are established in France, such as having a French Business Address.

Amazon is obligated to provide this information to French Tax Authorities by January 31 for the preceding year and issue Sellers a 'Statement of Activity Related to France' by February 28. This information may be used to determine whether you have potential tax and/or social security obligations in France.

For more information on potential tax and/or social security obligations, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.

Why am I receiving this statement?

Amazon is required to report information to the French Tax Authorities if you meet any of the below criteria:

  • Ship to a French address; or
  • Ship from a French address; or
  • Are established in France, such as having a French Business Address.

What information is included in this statement?

The statement contains a summary of Selling on Amazon activity reportable under the French Anti-Fraud Act and the following information from your Selling account:

Field Name Definition
Supplier Name Amazon entity where the transaction occurred
Tax ID EU VAT number, SIREN/SIRET, or US Employer Identification Number in your Selling account
Declared Status Legal entity or Natural person operating in a professional capacity
Website Amazon marketplace where the transaction occurred
Currency Code Three-letter code associated with the currency used in each marketplace
Sales Total amount of sales
Refund Total amount of refunds
Net Sales Sales (including gift wrap, shipping, and promotions) minus refunds
Transaction Any monetary change event, such as a sale, or refund related to France
  • Any transaction that is shipped to a French address; or
  • Any transaction that is shipped from a French address; or
  • All transaction if you are established in France, such as having a French Business Address

Currency Conversion and Rounding: All values are rounded to the nearest whole number and reported in to the French Tax Authority in Euros. Your local marketplace currency is also reported in this statement by using the daily rate from the Euro central bank exchange table. There are no minimum transaction thresholds for the information reported to the French Tax Authorities.

What does 'Declared Status' mean on my statement?

Amazon is required to declare an operating status for your account, this is either:

  • Legal entity: You have provided an EU VAT Number, SIREN/SIRET, or US Employer Identification Number in your selling account; or
  • Natural person operating in a professional capacity: You do not have a tax identification number or information that verifies you are an established business.

Where do I find this statement?

Amazon will email the statement to the primary email address on your selling account no later than February 28.

Am I required to take any action with this statement?

Amazon is obligated to provide you with this statement annually. If you already meet your French tax and social security obligations, you do not need to take any further action. If you are not sure, we recommend that you reach out to your tax advisor to understand your obligations and take appropriate actions. Sellers on Amazon must comply with all applicable laws and regulations at all times.

For more information, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.

How did Amazon determine what activity to report?

Amazon uses the below information in your selling account to determine which transactions are reportable under the French Anti-Fraud Act:

  • Seller Address, such as place of establishment, legal, or business address;
  • Seller default ship from location;
  • Ship from location or Amazon Fulfillment Center; and Ship to location.

It is the Sellers responsibility to keep their selling account information up to date.

What if I am not established in or a resident of France?

Even if you are not a French resident, you may be liable to French taxes and/or social security obligations, depending on your individual circumstance. For example:

  • VAT: Selling goods to French based customers may trigger VAT liability and obligations.
  • Corporate Income Tax: While selling products to French based customers should not trigger a French Corporate Income Tax liability in itself, you may be impacted if you have a taxable presence in France.
  • Social Security: French social security contributions impact employers, employees or self-employed traders in France.

Amazon uses the information in your Selling on Amazon account to determine which transactions to report. It is the Seller's responsibility to ensure that their information is updated and accurate within their selling account.

You may consult your tax advisor on your particular situation to determine if you have French tax and social security obligations.

Will the French Tax Authorities contact me?

As part of the French Anti-Fraud Act, Amazon is obligated to provide the French Tax Authority with your Name, Address, E-Mail address, and Tax Identification Number as it appears in your Selling on Amazon account. You can find the above information that Amazon reported on your Statement Related to France Activity. While Amazon is required to provide this information to the French Tax Authorities, it does not mean they will contact you. However, the French Tax Authorities may contact you at their discretion.

Amazon is committed to helping sellers, but we cannot advise on your tax situation and are unaware if the French Tax Authorities will contact you. If you are contacted by the French Tax Authorities, Amazon recommends discussing with your tax or legal advisor. If you do not have a tax or legal advisor, we have created a list of third-party tax advisors as a resource. To learn more, see Amazon Service Provider Network Help page. Amazon does not endorse the services of any tax advisor.

Where do I go to update my selling information?

To view your account information, go to Settings available on the top right corner of Seller Central, and the select Account Info.

On the Seller Account Information page, you can access:

  • Your Seller profile (Display name, Storefront link, email address, phone number, etc.),
  • Payment Information (Deposit methods, Charge methods, Invoiced order payment setting),
  • Business Information (Business address, Legal entity, Merchant token, Language for feed processing report, Display name),
  • Shipping and Returns Information (Return address, Shipping Settings, International Returns Providers, Buy Shipping Preferences),
  • Tax Information (Tax information, VAT information) and other Seller profile features

How can I provide Amazon with my EU VAT ID or other tax identification number?

Follow the steps below to provide Amazon your EU VAT ID:

  1. Sign in to Seller Central
  2. Under Settings, choose Account Info
  3. In the section Tax Information, click on VAT information
  4. Add a VAT/GST Registration number
  5. From the list of countries, select your country
  6. Add your VAT ID
  7. Select I accept and acknowledge all conditions set out in the Tax registration agreement
  8. Click Save

Follow the steps below to provide Amazon your US Employer Identification Number:

  1. Sign in the Seller Central
  2. Under Settings, choose Account Info
  3. At the bottom of the page, click Tax Information
  4. Click Update Tax Information
  5. Answer all questions to complete the Tax Interview. Remember to provide your e-signature

Can Amazon help me with my taxes?

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor if you have any questions on how the French Anti-Fraud Tax Act impacts you. We have created a list of third-party tax advisors as a resource for our sellers. To learn more, see Amazon Service Provider network Help page. Amazon does not endorse the services of any tax advisor.

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisors if you have questions.

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