Effective April 7, 2022, the Postal Service™ is revising the Individual Country Listing for France in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to note value-added tax (VAT) rules applicable to e-commerce.
This revision is based on a formal request that La Poste (the designated operator of France) made through the Universal Postal Union via International Bureau Circular 197, dated December 6, 2021, and a consultation with La Poste on December 21, 2021.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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France
Country Conditions for Mailing
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Observations
[Add a new observation to read as follows:]
8. Value-added tax (VAT) must be collected and paid by online marketplace operators who broker remote sales for all goods, regardless of value, imported into France. Also, for goods valued at 150 EUR or more, each online marketplace operator must obtain a French VAT identification number from the French tax authorities. For additional information and to obtain a French VAT identification number, contact the appropriate authorities as follows:
SERVICE IMPOTS DES ENTREPRISES ETRANGERES NOISY-LE-GRAND (SIEE)
10 CENTRAL STREET
ASD 20011
93465 NOISY-LE-GRAND CEDEX
FRANCE
siee.dinr@dgfip.finances.gouv.fr
+33 1. 1 72 95 20 31 (Telephone: Monday Through Friday 09:00–16:00)
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Although effective April 7, 2022, the Postal Service will incorporate this revision into a later edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 4-7-22
