On the 1st of March, France introduced a Small Parcel Tax (SPT), known in French as the Taxe sur les Petits Colis (TPC).
It applies to all parcels imported into France from outside the EU that are worth €150 or less. The tax is €2 per HS6 code, per parcel. For example, you ship a parcel worth €100 to a customer in France. It contains a hardhat and two wool beanies in different colours. Between the three products there are two HS6 codes, so the total SPT to pay on this parcel would be €4.
This tax is in addition to the two upcoming EU-level fees: the Small Parcel Levy in July and the handling fee, which, whilst not yet confirmed, is expected to be implemented in November. France will transition to the EU-wide handling fee when it is in effect.
On the 26th of February, French Customs confirmed that SPT would not be paid at the border. Instead, it will be paid through the digital system (DGDDI) that we pay French VAT through. This means that to pay SPT, you have to be registered for VAT in France, even if you have an IOSS number.
You may have been told by your courier that you can pay SPT through your IOSS return or at customs. This is incorrect. SPT is filed as an appendix to the French VAT return, so you must have a French VAT registration to file it.
If you are already registered for VAT in France
Please contact us, either by talking to your Client Manager or via Support, if you plan to continue shipping to France as usual.
If your French VAT number is registered with us, we need to know if you plan to pay the tax, so we can take steps to make that possible for you.
If your French VAT number was registered with another agent, we need to know if you're planning to pay the tax, and your VAT number so we can take the steps to make that possible.
If you're not currently registered for VAT in France
As you don’t currently have a VAT number in France, you have 3 options to choose from:
-
Get registered for VAT in France to pay the SPT.
Think of the VAT number as the account number that allows you access to the filing system. We'll specify that the registration is to meet the SPT reporting obligations. If you want to continue importing goods to France, you will have to do this. -
Pause selling to France – for the meantime.
You could temporarily stop sending parcels to France to avoid the Small Parcel Tax. This buys you time to see what happens with the proposed EU-wide parcel charges. Once the rules are clearer, you can decide the best way forward. -
Store your products in an EU fulfilment centre.
France is just one of the EU countries to introduce a tax like this, plus at least one EU-wide fee is being introduced later this year. Right now, sending parcels from within the EU can help you avoid SPT in France. In the long run, it might be easier and more cost effective to fulfil orders from within the EU.
Frequently Asked Questions
My shipments are cleared in another EU country before being transported to France. Does this tax apply to my goods?
For SPT to apply, your goods will have to enter Europe via France. From the French Customs Authority:
"This tax applies to imports of goods from countries outside the European Union, made on the territories of mainland France and Monaco, Guadeloupe, Martinique, Réunion, and cleared through customs using the H7 declaration."
If you import into Europe via the Netherlands, for example, SPT won't apply to your parcels. Please note that in July 2026, the EU Small Parcel Levy comes into force.
Do I need to collect this tax from my customers and remit it to the French Authorities (like I do with VAT)?
Unlike VAT, you're not required to collect SPT from your customers. It's up to you whether you wish to pass the cost of it onto them, and if so, how you build it into your pricing.
I want to get registered in France to pay SPT. Can you help me with this?
We will be able to soon. Currently, the French Tax Authorities are still implementing the changes required to facilitate this tax. That means we're not able to register you yet, as the process isn't fully available. We're monitoring the situation and we're in regular contact with the French Tax Authorities, so we will let you know as soon as we can.
If you want to get registered for VAT in France to pay SPT, please let us know by contacting your Client Manager or by getting in touch through Support.
Am I going to incur a penalty for not yet being registered to pay SPT?
We don't think so. We can't promise this won't be the case but we're pretty confident that it won't be an issue for a few reasons:
- The timeline for the introduction of this tax (and the infrastructure for paying it) has been incredibly short
- The French Tax Authority are aware that the short introduction timeline has caused issues
- We will be able to regularise everything in filings over the coming months
All of this only applies however, if you're actively taking steps to remain compliant. You will be penalised if you purposefully commit tax evasion.
Will I need a tax representative in France to register for SPT?
You might need to appoint a fiscal representative to register for VAT in France, even if you're doing so just to pay the SPT. Whether you do depends on where you're based. Some non-EU countries (like the UK) have mutual tax agreements with France that exempt them from this requirement.
I'm already registered for VAT in France. What do I need to do?
If you already have an active VAT number in France (that you didn't register with us), please tell us by talking to your Client Manager or by contacting Support. Once we have your French VAT number, we will link it to your IOSS number.
If I register for VAT in France to pay the SPT, will I need to file a French VAT return?
We can now confirm that the Small Parcel Tax is declared in an appendix on the regular VAT return. Technically, you will be filing a French VAT return. However, if you're not liable for VAT in France then the return will be blank except for the SPT in the appendix.
How will my customers pay this tax?
The importer of record is responsible for paying the SPT, so your customers won’t pay it directly unless you ship your orders DAP. If you’re registered for IOSS, all your eligible orders should be shipped using your IOSS number.
SPT is linked to the IOSS or VAT number affixed to each package. French Customs will track the amount of SPT you owe, and at the end of each month will inform us the total. We’ll declare the amount in an appendix to your monthly return and pass the amount from you to the authorities as we do with your VAT liability.
It’s up to you whether you wish to pass the cost onto your customers, and if so, how you build it into your pricing.
My inventory is stored in another EU country. Will this tax apply to orders fulfilled from there?
No, SPT only applies to goods entering France from outside the EU. If you're thinking of storing your inventory in another EU country to avoid paying SPT, you will need to:
- Register for VAT in the country where your inventory is stored
- Register for One Stop Shop (OSS) to account for sales of that inventory to customers in other EU countries
Does SPT affect sales made through an Online Marketplace like Amazon?
SPT is linked to the sender’s IOSS number. If your orders are shipped using the marketplace’s IOSS number, they will be liable for the SPT. We think it’s likely that they’ll pass the cost on to you, but we have yet to hear if that’s the case.
Would having a French IOSS number prevent me needing to register for VAT to pay the SPT?
Where your IOSS number is registered doesn’t change the requirement to have a French VAT number. SPT is filed as an appendix to the French VAT return, so you will have to be registered for French VAT to file it, regardless of where your IOSS number is registered.