E-commerce compliance 2026: DAC7, VIDA, e-invoicing, Pan-EU FBA and DGCCRF

2026 marks an unprecedented convergence of reforms for French e-commerce sellers. Cabinet Hayot Expertise in Paris has identified 5 major workstreams to anticipate, all operating between 2026 and 2030.

This Cabinet Hayot Expertise pillar guide details each workstream, actions to take before 31/12/2026 and pitfalls to avoid.

What DAC7 is

DAC7 (EU Directive 2021/514) requires digital platforms (Shopify, Amazon, eBay, TikTok Shop, Etsy, Cdiscount, ManoMano) to annually transmit to the tax administration (in France, the DGFiP) the following data for each registered seller:

• Identity: corporate name, RCS, VAT number, address
• Total amount of consideration received each quarter
• Commissions deducted by the platform
• Number of operations performed

DGFiP then cross-references this data with your CA3 and tax pack.

Concrete risk in 2026

Any gap between DAC7 declaration (platform side) and your CA3 (your accounting) triggers:

• DGFiP explanation request within 30 days
• Risk of VAT + corporate tax adjustment
• Tax surcharges of 40% in the event of a deliberate breach, 80% in the event of fraudulent practices

The habit to build: at every period close, reconcile the DAC7 report made available by the platform against the revenue booked in your accounts, and document the gaps when they appear rather than when the tax authority finds them.

Pillar 1 : Digital Reporting Requirements (DRR)

From 01/07/2030, your intra-community B2B sales must be invoiced in structured e-invoice format (UBL or CII), not PDF, and transmitted to authorities within 10 days via Peppol identifier.

The deadline is distant, but it is prepared by testing the chain from CMS to invoicing tool in a test environment, before the obligation becomes blocking. Member States which, like France, had introduced or planned their own e-invoicing and e-reporting obligation before 1 January 2024 have until 1 January 2035 to align that national system with the rules of the directive.

Pillar 2 : Platform Economy

Deemed supplier status extension:

• The deemed supplier status of goods marketplaces (TikTok Shop, Amazon, eBay) has applied since 1 July 2021 and is not changed by VIDA
• 1 July 2028: extension to short-term accommodation rental platforms (Airbnb, Booking) and road passenger transport (Uber, BlaBlaCar), with an option for Member States to defer application to 1 January 2030

Consequence on your CA3 returns: systematically split flows "VAT collected by marketplace" vs flows "VAT under your responsibility".

Pillar 3 : Single VAT Registration (SVR)

From 1 July 2028, OSS extends to new transactions:

• Intra-community stock transfers (your FBA products moved between warehouses)
• Complex B2C sales via platforms
• Certain consignment sales

Order of magnitude often quoted for a Pan-European FBA seller: EUR 4,000 to 8,000 a year saved by cutting national VAT registrations. The figure depends entirely on how many countries you store in and what your current fiscal representatives cost: it is computed file by file, not as a flat rate.

French timeline

PA / OD / PPF choice (official DGFiP terminology since July 2025)

• PA (Plateforme Agréée, formerly PDP "Partner Dematerialisation Platform"): operator registered by the tax authority and listed officially. Pennylane appears on that list, under provisional registration (immatriculation sous réserve), as do all platforms at this stage. It is the tool the firm uses day to day on its own files.
• OD (Dematerialisation Operator): non-PA-registered operator, must pass through a PA to transmit to the PPF.
• PPF (Public Invoicing Portal): public portal, transformed into a connection directory and tax data concentrator (roles redefined 2024-2026).

Pennylane setup

The four connection steps, whichever platform you choose:

1. Activate Shopify / Amazon / TikTok Shop → Pennylane extraction
2. Configure Peppol identifier for reception
3. B2B issuance tests in sandbox (preparation for 01/09/2027)
4. Validate reliable audit trail and 10-year retention

E-reporting is the B2C equivalent of B2B e-invoicing. You transmit to the tax authority, via your PA (Plateforme Agréée, formerly PDP), the following data for your B2C transactions:

• Transaction date, transaction category, amount excluding VAT and amount of VAT by rate
• Total amount of VAT due in France
• Your identification number, the period and the currency

For pure B2C e-commerce (Shopify DTC), e-reporting becomes the main DGFiP reporting channel. Extraction from your sales channels and transmission are better automated than rekeyed: this is the item where the same errors repeat month after month.

Activating Amazon Pan-European FBA = letting Amazon store your products in up to 5 EU countries (FR, DE, IT, ES, PL), the United Kingdom having been out of the programme since 1 January 2021. Direct consequence:

• Mandatory VAT registration in each storage country, even before selling a single item there
• Monthly or quarterly VAT returns in up to 5 countries
• Fiscal representative required in most EU countries (EUR3,000-6,000/year)
• Stock returns between countries = movements treated as intra-community transfers (DEB / EMEBI declaration)

From 1 July 2028, SVR (Single VAT Registration) from VIDA will allow more transactions to be handled through OSS, including stock transfers, which lightens this burden accordingly.

Until then, the pressure point is a calendar: five registrations mean five national filing deadlines, on different dates and in different formats. That calendar is what to unify first.

Frequent error: declaring the VAT twice, once by you and once by the marketplace. It is the first thing to check on a multichannel seller's CA3 return.

DGCCRF controls intensify markedly in 2026 on Shopify stores fed by TikTok Ads and Meta Ads. The 2019 DGCCRF national investigation on 12 dropshipping professionals had already led to 8 criminal proceedings and individual fines from EUR15,000 to EUR80,000. The 2026 context cumulates three aggravating factors: full application of the EU GPSR regulation (product safety, in force December 2024), full application of the Digital Services Act (DSA) on very large platforms, and tightening of tax rules (DAC7).

The 6 most frequent sanction motives

1. Hidden or misleading delivery times (#1 dropshipping motive)
2. Fake scarcity ("only 2 left in stock!")
3. Misleading struck-through prices (reference not compliant with last 30 days)
4. Country of origin omitted (CN sold as "made by [brand]")
5. Legal warranty absent or vague
6. Non-compliant T&Cs (generated by ChatGPT without validation)

Sanctions incurred

• Administrative fines up to EUR15,000 for a company for failure to provide pre-contractual information, up to EUR75,000 for breaches of the information obligations of distance selling
• Criminal sanctions for misleading commercial practice: 2 years + EUR300,000, raised to 5 years + EUR750,000 where the offence is committed online (art. L132-2 Code conso)
• Measures targeting the site itself, which the DGCCRF may require if an offence found online continues despite a compliance order: warning message to consumers and, for the most serious offences, delisting or blocking of the domain name
• Publication of the penalty, at the trader's expense (lasting reputational impact)

The 8 points to self-check before a DGCCRF inspection

T&Cs, legal mentions, struck-through price, announced delays, withdrawal right, legal warranty, consumer mediation, country of origin. These eight are the ones that recur most in published investigations: you can check them on your own site without waiting.

Suggested prioritisation:

1. PA (Plateforme Agréée) setup, mandatory for receiving electronic invoices since 1 September 2026 (Pennylane holds a provisional registration)
2. Dedicated 512x accounts per PSP (Stripe, PayPal, Klarna, Shopify Payments, Mollie)
3. 2026 DGCCRF-compliant T&Cs
4. Complete legal mentions (identity, RCS, capital, VAT, host)
5. 8-point DGCCRF audit (T&Cs, struck price, delays, etc.)
6. Quarterly DAC7 vs CA3 reconciliation
7. OSS VAT if > EUR10,000 EU B2C sales
8. IOSS for imports of up to EUR150
9. Pan-EU FBA audit and EU fiscal representatives
10. Pennylane + n8n stack tested in sandbox
11. B2C e-reporting tested in sandbox
12. Watch on the implementing texts of VIDA and of the French reform

Cabinet Hayot Expertise, in Paris, works with online sellers on these topics. See our pages E-commerce accountant, Marketplaces, Dropshipping, DNVB & E-commerce Startups.

Our certified Pennylane stack, our 2026 e-invoicing service and our deep articles: VIDA Directive explained, DGCCRF 2026 dropshipping, DAC7 platform obligations.

Want to secure your 2026 e-commerce compliance? Write to us and set out your situation: connection to an approved platform, T&Cs, OSS, IOSS and Pan-European FBA VAT. We will tell you what falls within our engagement and what does not.