E-commerce: clarification about the obligations laying on logistic warehouses operators

A decree of March 24, 2020 completes the new obligations laying on the logistic warehouses operators introduced by the Finance Act for 2020 and in force since January 1st, 2020.

Operators of e-commerce platforms are not the sole persons subject to information obligations!

The regime provided for in the Finance Law for 2020

Indeed, the Finance Act for 2020 has introduced obligations laying on operators of logistics warehouses located in France as well, when they hold imported goods belonging to sellers established outside the European Union and which are intended to be sold via an e-commerce site.

Article 298 sexdecies J of the FTC provides for that the operators of logistics warehouses must make a certain number of information available to the Administration during six years following their importation and inform the owners by any means about their VAT obligations in France.

Details regarding the information to be provided to the Administration

The information that must be collected have been specified by a decree of 24 March 2020, reflected under Article 50 sexies M of Appendix IV to the French Tax Code.

This information includes, notably: the name, address and VAT (or fiscal) identification number of the seller (the main text specifies in this respect that the operator must make all diligence to ensure the identity of the owners); the EORI number of the seller or the person clearing the goods ; the date on which the owner was informed of his VAT obligations; the country of exportation, the nature, the quantity and the duration of storage of the goods; the place and date of delivery.

Subject to the rules of the right of communication, the sanction in case of missing is the fine of 10 000 € (combination of articles L96K of the procedural code and 1734 of the FTC).

Tax authorities’ guidelines are expected and shall specify the formalism linked to this new obligation (medium for retention, procedure, etc.).

Vanessa Irigoyen

Vanessa has joined Deloitte France in 2002 and she is the partner leading the French indirect Tax Practice. For more than 18 years, she advises multinational companies on their global […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director. My area of expertise […]