Overview

Amazon is legally required to send sellers an annual statement about their activity on the platform as it relates to France. This obligation stems from French law — specifically Article 242 bis of the French General Tax Code — which mandates that digital marketplace operators inform users of potential tax and social security obligations arising from their sales activity in France. If you sell on Amazon.fr or ship products to French customers, this statement directly affects you.

Key Points / What Sellers Need to Know

• Legal mandate, not optional — Amazon is required by French law to notify sellers who may have tax or social security obligations in France. This is not a voluntary service but a regulatory compliance measure.
• Annual reporting to French authorities — Amazon must submit seller activity data to the French tax administration (Direction Générale des Finances Publiques) by January 31 each year for the preceding calendar year.
• Seller notification deadline — Amazon must issue each seller a copy of the information reported to French authorities by February 28 of the same year.
• Not tax advice — The statement Amazon provides is purely informational. Amazon explicitly notes that the content does not constitute tax, legal, or professional advice, and sellers should consult their own advisors.
• Triggers for obligations — Sellers may have French tax or social security obligations if they sell to French addresses, ship from French addresses, or are established in France (for example, by maintaining a French business address).

How the Annual Statement Works

Each year, Amazon compiles data on seller transactions connected to France and submits a report to the French tax administration by the January 31 deadline. This report includes details about sellers who meet certain activity thresholds on the platform. By February 28, Amazon then sends each affected seller a copy of the information that was shared with the authorities. This process aligns with the broader European DAC7 directive, which requires digital platforms across the EU to report seller income data to tax authorities in member states. The goal is to ensure tax transparency and help governments identify sellers who may owe taxes or social contributions in France.