Do Cross-Border E-Commerce Companies Need To Declare When There Are No Sales Or Just Returns In France In A Given Month After Registering A French VAT Number？

After a cross-border e-commerce has successfully registered a French VAT number, they may not have any sales or even just returns in France in a given month. In this case, what should cross-border e-commerce companies deal with the French tax declaration for that month?

The French tax representatives should submit VAT declarations to French tax authorities on the basis of statements of tax calculation (sellers calculate their VAT by themselves) or sales reports (tax representative help their sellers to calculate VAT).

If the sellers have only returns in the month and the amount of returns is greater than the amount of sales, then their total sales figures for the month are negative. In this case, the French tax representatives should help their cross-border sellers complete a zero declaration for that month. The amount of the return can be deducted the sales data for the next month to ensure that the declaration submitted by the sellers is correct.

Cross-border sellers required to submit their real sales reports or VAT calculation figures, if there are any abnormalities in the data submitted by sellers for many months, for example, negative numbers for many months, or the amount of returns in the current month are greater than the amount of returns in the previous month or cumulative sales. The French tax authorities may investigate anomalies in data submitted by sellers and may even contact the headquarters of e-commerce platform such as AMAZON directly to get their real sales data.

Fulfilling the VAT declaring obligations and paying tax obligations is of particular importance to every cross-border e-commerce in France. It is very important for each cross-border seller to operate regularly and develop in the lone-term in France.