I only sell online (e-commerce), does the HBJOAT tax apply?

Short answer

Yes, The sales channel (physical store, online, marketplace) has no impact on liability for the HBJOAT tax.

Is online sales treated differently?

No. The HBJOAT tax applies to all sales of taxable products within France, regardless of the distribution channel used. Whether you sell through your own e-commerce website, a marketplace (Amazon, Etsy, etc.) or via click-and-collect, you are subject to the same obligation.

What if I sell from abroad to France?

If you are a seller established outside of France (outside the EU) and you bring HBJOAT products into France for sale, you fall into the category of importers and are also liable for the HBJOAT tax.

How to calculate the taxable base for an e-commerce merchant?

The basis for calculation remains the revenue excluding VAT on sales of taxable products delivered or made available in France. Shipping costs and other incidental costs not related to the product can generally be excluded from the taxable base.

Reporting obligations

Like any taxpayer, you must register on teletax.fr, Declare your taxable turnover and pay the tax according to the applicable frequency (quarterly or annually depending on your tax amount). The rate is 0,19 %.