The rules for e-commerce sales in France and the United States are changing
News have been notified by Alan Rhode, lawyer by the consulting company Taxmen, partner of the consortium Netcomm. Since 1st January 2016 France reduced to € 35,000 yearly the threshold for French consumers’ sales: over it all non-local e-commerce operators must register VAT. It means that if the merchant reaches this turnover, he/she will begin to apply, declare and pay VAT in France based on local tax rates (standard: 20%) and no longer in Italy. This calculation will have to include also shipping costs billed to customers. In order to avoid late registration, the merchant may opt for the application of French VAT a little bit earlier, as he is close to the € 35,000 annual threshold. Before this recent change, the annual sales threshold was € 100,000.
Fiscal news for sales taxes in the United States
Le sales taxes, equivalente per IVA in America, si applicano a livello di singolo stato americano in presenza di vendite a consumatori finali (business to consumer).
Sales taxes, equivalent of VAT in America, are applied in every US States for sales to final consumers (business to consumers). In the past, online sales were subjected to sales taxes when the merchant was located in the State or he/she operated by logistics partners or business agent in it. For some years, many states have introduced the “click-through nexus”, a principle according to which sales taxes are also applied when purchase has been promoted by a local publisher, whom has been recognized a pay-per-sale commission, as in the case of franchising channels. Among the many states that have already adopted this system, there are California, Illinois and New York. At the end of 2015, a draft law was proposed in the Senate to harmonize the tax burden at a federal level, although it will always be a tribute to be managed at a single state level (S. 698- Marketplace Fairness Act).