E-Commerce: Cyprus vs France VAT Rules

    How VAT obligations differ for e-commerce between Cyprus and France.

    CriterionCyprusFrance
    Standard rate applied19%20%
    Registration threshold€15,600 annual turnover€85,800 (goods) / €34,400 (services)
    Filing frequencyQuarterlyMonthly or quarterly
    Invoicing constraintsStandard EU invoice requirements. Tax invoices must be issued within 30 days of supply. Self-billing allowed.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    Sector-relevant regimesSpecial scheme for travel agents · Reduced rate for renovation of private dwellings · IP box regime interacts with VAT planningAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    Penalty exposure10% surcharge on late payments. €50 per day penalty for late filing, capped at €1,000.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.

    Typical use cases

    Physical Goods
    Tangible products shipped to customers across the EU.
    Digital Products
    E-books, software licenses, online courses, and digital downloads.
    Dropshipping
    Selling products shipped directly from a third-party supplier.
    Marketplace Selling
    Selling through Amazon, eBay, Etsy, and other marketplaces.
    Subscription Boxes
    Recurring product deliveries and subscription-based commerce.

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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