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:
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 28 February. This information may be used to determine whether you have potential tax and/or social security obligations in France.
Amazon is required to report information to the French Tax Authorities if you meet any of the below criteria:
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:
|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
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.
Amazon is required to declare an operating status for your account, this is either:
Amazon will email the statement to the primary email address on your selling account no later than 28 February.
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 adviser to understand your obligations and take appropriate actions. Sellers on Amazon must comply with all applicable laws and regulations at all times.
Amazon uses the below information in your selling account to determine which transactions are reportable under the French Anti-Fraud Act:
It is the sellers responsibility to keep their selling account information up to date.
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:
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 adviser on your particular situation to determine if you have French tax and social security obligations.
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 adviser. If you do not have a tax or legal adviser, we have created a list of third-party tax advisers as a resource. To learn more, see Amazon Service Provider Network Help page. Amazon does not endorse the services of any tax adviser.
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:
Follow the steps below to provide Amazon your EU VAT ID:
Follow the steps below to provide Amazon your US Employer Identification Number:
While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax adviser if you have any questions on how the French Anti-Fraud Tax Act impacts you. We have created a list of third-party tax advisers 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 adviser.