Legal informations

The AGEC law extends the system of Extended Producer Responsibility (EPR) in France. Based on the “polluter pays” principle, EPR aims to make the manufacturer, seller or importer responsible for the various stages in the life of a product, from its creation to its reuse or recycling. To this end, the law makes it compulsory to join, pay an eco-contribution and declare to approved eco-organizations the products placed on the market in each sector.

The AGEC law makes it compulsory to join, pay a contribution and declare to approved eco-organizations the products placed on the market in each sector (the famous “ecocontribution”), in order to finance the end-of-life of the products that generate it. By joining the eco-organizations that cover the products you put on the French market for the first time, or by purchasing these products directly in France, you fulfill your obligations and obtain either your IDU or your supplier’s IDU. Note that if you operate on several marketplaces, all these identifiers are the same, as they are individual.

The law also obliges distributors of certain products to offer free take-back of a used product of the same type in exchange for the purchase of a new product (“1-for-1” take-back).

As a marketplace, we are unfortunately required by law to collect from our sellers their unique identifiers (“IDU(s)”), which certify that they are members of the aforementioned eco-organizations and therefore that your products comply with EPR, as well as, where applicable, their own 1-for-1 take-back solutions.

Rakuten allows you to include several aspects of EPR in your business by default, using EPR by RAKUTEN. Find out more on this page.

If you sell new products in different channels on Rakuten, chances are you’ll need to submit one or more IDUs. There are around twenty channels applicable in France, including the following:

Each of your sales in these channels will give you obligations linked to the AGEC law and EPR.

Each of your sales in these channels will give you obligations linked to the AGEC law and EPR.

You are a Producer (in the legal sense) if you are the first to market a product on the
French market.

This is the case if you are, for example, the manufacturer (a manufacturer who sells under its
own brand name products made in France), the importer (who imports equipment from a
country outside the EU), the introducer (who imports equipment from a country outside the
EU), the distance seller (who sells equipment directly to remote households from abroad), or
the reseller (under your own brand name only), of the products concerned.
In this case, you are required to take all the necessary steps to comply with the law, which
gives you two options:

– Setting up an approved individual collection and treatment system, or ;
– Managing your obligations by joining the EPR Organizations approved for each industry, and
paying a financial contribution (Eco-Fee) in return.

So, to be compliant, you need to join the EPR Organizations for each industry in which you
sell your products:

If you are a reseller of products that are already subject to the contribution, then even if you are not the first person to put them on the market, you can still resell products that fall within the scope of the law.

In this context, if you buy only and exclusively from French producers for each of the sectors in which you sell your products, you don’t have to take any steps yourself to join and pay the eco-contribution.

L’Article R541-167 2° du Code de l’environnement prévoit néanmoins, afin que nous puissions nous assurer de la conformité des produits, que vous nous fournissiez “[…] 2° l‘identifiant unique délivré en application de l’article L. 541-10-13 […] ou l’identifiant unique délivré au producteur du produit et qui a été communiqué au tiers proposant le produit à la vente conformément à l’article L. 541-10-10”.

However, Article R541-167 2° of the French Environment Code requires you to provide us with “[…] 2° l’identifiant unique délivré en application de l’article L. 541-10-13 […] ou l’identifiant unique délivré au producteur du produit et qui a été communiqué au tiers proposant le produit à la vente conformément à l’article L. 541-10-10″, so that we can ensure product compliance.

As a result, and because you are merely a “reseller” (the “third party offering the product for sale”), we ask you to retrieve the IDUs from your Producer, who will be legally obliged to communicate them to you in accordance with article L. 541-10-10 of the French Environment Code. In most cases, these IDUs can be accessed directly from their general terms and conditions of sale or on the dedicated Syderep search engine: https://syderep.ademe.fr/public/acteur/recherche?raisonSociale=&idUniqueFiliere=

Finally, you must be in possession of this IDU in all cases, should a buyer ask for it, in addition to having to pass on the exact price of the ecocontribution on your sales without any rebate (article L541-10-20 of the same code).

PLEASE NOTE: For simplicity’s sake, we’ll let you add just one number per channel (even if you have several suppliers). Choose the number of your most important supplier per channel, if applicable, or the one that seems most coherent.

Yes, as a matter of principle, EPR only applies to new products you have sold on French territory.

ATTENTION: As an online (distance) seller, even as a simple reseller, eco-organizations consider that the products you sell are packaged by you (even if they are second-hand). Packaging becomes subject to ecocontribution.

There are therefore two types of packaging:

• The product packaging itself, when it exists (otherwise known as “primary” packaging)
• Your product’s shipping parcel (otherwise known as “secondary” packaging).

Both types of packaging are part of the packaging chain. To help you meet your regulatory obligations, you can join directly:

• Citéo: https://www.citeo.com/
• Or Léko: https://www.leko-organisme.fr/

You can then directly fill in the IDU provided.

Once you have your IDUs for each of your channels, simply follow the steps below:

1. Log in to your seller account.
2. From your Merchant Center, go to the “Preferences” tab.
3. In the “AGEC law information” section of your seller preferences, you can enter all the numbers you have.
4. At the bottom of the page, click on “Validate”.

Please note: your numbers must respect the IDU format. This is made up of 15 characters, starting with FR, 6 digits, 1 “underscore”, then 2 digits (representing the die type identification code), and 4 random characters. Here’s an example of an IDU with the correct format:

FR123456_XXPLRZ.

You must send your IDU to Rakuten as soon as possible, for each channel in which you sell your products. To do this, go directly to your seller area and enter your login details:

If you encounter a problem or if you have more than one IDU, because you are the reseller of different Producers or at the same time Producer and reseller or any other hypothesis, contact your account manager and send your IDUs explaining the problem.

If you sell products subject to EPR via the Rakuten platform without registering with an eco-organization and/or if you do not provide Rakuten with your unique identifier or any other evidence that you have fulfilled your waste prevention and management obligations, RAKUTEN will directly deduct the eco-contribution and pay it to the eco-organizations on your behalf through its “EPR by RAKUTEN” mechanism.

EPR by RAKUTEN” thus brings back the deduction of these amounts in real time, and constitutes the default mechanism for deducting the eco-tax from each of your sales on the Platform, in accordance with our Special Pro Conditions, which provide for the rebilling of all amounts paid on your behalf under the conditions set out in the Pro Price List.

These sales no longer need to be declared in your declarations to eco-organizations. However, this mechanism does not enable you to fulfill all your EPR obligations, and you remain responsible for ensuring that your activity complies with the laws and regulations in force, and for taking the necessary steps on your own initiative. This includes communicating your unique identifier.

For full details and explanations of this mechanism, please visit our dedicated help page.

If you sell products in a sector not concerned by “EPR by RAKUTEN”, and as indicated in the Special Pro Conditions, Rakuten will re-invoice you in full for the amounts paid on your behalf under the conditions set out in the Pro Fee Schedule, and in accordance with the collection scales of the eco-organizations.

ATTENTION: Rakuten will use estimates of your sales and simplified declaration scales, which will result in potentially much higher amounts than if you join and contribute on your own or with the help of a facilitator, and charges for managing your obligation on your behalf.

Please note:

This obligation to communicate an IDU applies not only to the Producer, but to all Marketplace sellers of products subject to one or more EPR schemes. In fact, the buyer of one of your EPR products is entitled to ask for your unique identifier. If so, you must provide it. If you are a reseller of products already on the market, be sure to ask for your supplier’s UID so that you can communicate it. See Section

Other resources are available in French from the following links:

• General framework for Extended Producer Responsibility: https://www.ecologie.gouv.fr/cadre-general-des-filieres-responsabilite-elargie-des-producteurs
• Extended Producer Responsibility (EPR) channels on the ADEME (French Agency for Ecological Transition) website: https://filieres-rep.ademe.fr/
• ADEME/SYDEREP FAQ: https://syderep.ademe.fr/faq

If you sell one or more of the following products, you are also subject to the obligation to take back used products from your buyers:

• Electrical and electronic equipment (WEEE) (cell phones, multimedia equipment (TVs, games consoles, etc.), small and large household appliances, computer hardware and accessories, lighting, DIY tools, etc.),
• Household chemicals and chemical containers (from January 1, 2022) (glue, solvents, household plant protection and biocide products, fertilizers, pyrotechnics, fire extinguishers, heating fuel, resins, paints, varnishes, coatings, cleaners and strippers, etc.),
• Furniture and furnishings (from January 1, 2022) (table, chair, garden furniture, sofa, bathroom furniture, bedding, etc.),
• Single-use combustible gas cartridges (from January 1, 2022).
• Toys (from January 1, 2023)
• Sporting and leisure goods (from January 1, 2023)
• DIY and garden items (from January 1, 2023)

Please note:

If the products you sell are transportable without equipment, then collection from a local collection point is sufficient. In any case, you must inform your customers when they place their order of the procedures for taking back used products.

I’m required to take back used products. What should I do with rakuten?

If you sell products subject to the EPR obligation (see section “Am I concerned by the EPR obligation?“), in addition to registering with an eco-organization (see section “I am subject to the EPR obligation – What do I have to do? “), you must offer to take back your used product or have it taken back, free of charge, in exchange for the purchase of a product of the same type (a “1-for-1” trade-in) (e.g., when buying a TV set, take back an old TV set of the same type). This trade-in can take place :

1. At the point of delivery of the new product;
2. Or at a collection point near the point of delivery of the new product;
3. Or by providing a return solution for the buyer (e.g. postal service or equivalent), when the product’s characteristics allow this.

You can update this information in your seller preferences. Please also clearly state in your ad the conditions for taking back the used product, as indicated in the previous point.

If you do not take back a used product despite the buyer’s request, Rakuten may be required to cover the cost of taking back the product for you.

In such a case, as indicated in the Pro Special Conditions, Rakuten will re-invoice you for all amounts paid on your behalf under the conditions set out in the Pro Price List.

Please note:

Taking back the product is free of charge for the buyer. Take-back may be refused if the used product presents an unavoidable risk to the health and safety of take-back personnel. In this case, you must inform your purchaser of the alternative conditions for the take-back.

In particular, the following may constitute a lack of conformity :  

• A difference between the product received by the buyer and the description that was given in your advert ; 
• A malfunction of the good received by the buyer ; 
• If the good received by the buyer does not correspond to the use normally expected ; 
• If the good received by the buyer is not received with all its accessories or notice of installation.  

More broadly, all cases listed in articles L.217-3, L.217-4 and L.217-5 of the french Consumer code may constitute lack of conformity.  

In the event of notification of a lack of conformity, you are required to repair, replace the goods sold (according to the specifications of the buyer), or refund the buyer ; within a maximum period of 30 days from the request, without any cost to the latter.   

For more information, we invite you to consult articles L.217-8, L.217-10 and L.217-11 of the French Consumer code.  

You are required to deliver a compliant product and ensure its conformity within 2 years from the date of its receipt by the buyer. 

It should be noted that, even if you no longer operate activity on RAKUTEN platform, you are nevertheless required to ensure the conformity of the good.

Furthermore, in the event of repair of the product under the legal guarantee of conformity, a six-month warranty extension is provided for the benefit of the buyer. During this additional period of six months, you will be required to continue to ensure the conformity of the product at the request of the buyer.  

For more information, we invite you to consult articles L.217-3 and L.217-13 of the French Consumer code.  

NO. The conformity of the good must be executed without any cost to buyer. The latter cannot be required to pay for the normal use of the good. 

In addition, you are required to take charge of the fees of re-expedition of the product by the buyer.  

For more information, we invite you to consult articles L.217-10 and L.217-11 of the french Consumer code.   

Buyer can, for a period of 2 years, prove the lack of conformity of the new product that you sold him/her, by any means (by sending photos, videos, expert reports, etc.). 

Regarding second-hand good (including refurbished one), the buyer may prove the lack of conformity by any means for a period of 12 months. Beyond that, the buyer will have to prove that the lack of conformity existed on the date of receipt of the product.  

For more information, we invite you to consult article L.217-8 of the French Consumer code.   

NO. As explained by article221-28 of the french Consumer code, the right of withdrawal cannot be exercised in the 13 cases restrictively listed :

NO. The legislator is clear on this subject and expressly specifies that the consumer can exercise its right of withdrawal without having to justify its decision. 

For more information, we invite you to consult article L.221-18 of the French Consumer code.  

On the one hand, the buyer has the possibility of exercising its right of withdrawal within 14 days starting from the receipt of the product. 

It is also specified that in the case of an order relating to several products delivered separately or in the case of an order for a product composed of lots or multiple pieces whose delivery is staggered over a defined period, the short period starts from the receipt of the last product or lot or the final piece. 

On the other hand, the buyer must return the products to you without undue delay and, not later than 14 days from the communication of its decision to withdraw. 

For more information, we invite you to consult articles L.221-18 and L.221-23 of the French Consumer code.  

The buyer can exercise its right of withdrawal by any means if his wish to withdraw is clearly expressed and is unambiguous (sending the withdrawal form, message addressed to you in the post-sale messaging service, contacting RAKUTEN customer service, etc.).  

For more information, we invite you to consult article L.221-21 of the French Consumer code.  

YES. The normal use of the product sold does not affect the benefit of the right of withdrawal. You are required to comply with the buyer’s request made within the legal deadlines. 

Although, the legislator indicates that the consumer can only be responsible in case of depreciation of the goods resulting from manipulations other than those necessary to establish the nature, the characteristics, and the proper functioning of these goods. 

For more information, we invite you to consult article L.221-23 of the French Consumer code.  

In principle, when the buyer makes use of its right of withdrawal, as a professional seller, you are required to refund the price of the product as well as the delivery costs, within a maximum period of 14 days from the communication of the decision to withdraw.  

You also have the possibility to refund the buyer only upon receipt of the products subject to a withdrawal, or, when the buyer provides proof of shipment of the item ; depending on which situation comes first (recovery of the products or provision of proof of shipment). 

Be careful, in the event of late refund, the sums due for refund may be increased depending on the number of days late.    

For more information, we invite you to consult articles L.221-24 and L.242-4 of the French Consumer code.  

NO. The return costs of the product under the right of withdrawal are the responsibility of the buyer. As a gesture of goodwill, you can take charge of the costs but it is not an obligation.

However, assuming that the product cannot be returned by post (for example bulky items), you are required to recover it at your expense. You will therefore have to advance the return costs or provide a full refund of these costs to the buyer. 

For more information, we invite you to consult article L.221-23 of the French Consumer code.  

Invoices which shall comply with French invoicing rules, have to include several mandatory statements, including : 

• invoice number and issuance date of invoice:

The number of the invoce does not correspond to the number of the order placed on the Platform. According to 7°th of the article 242 nonies A of annexe II of french General tax code, it is a unique number based on a chronological and continuous sequence.  

• statements on the parties : 
  • name or company name of the seller and of the client ; 
  • address (or registered office) of the seller and of the client ; 
  • VAT identification number of the seller and client (if professional) ;  
  • if a company, SIREN or SIRET number, mention of the legal form and the share capital (RCS number for a merchant). 

• statements regarding the sale(s) :
  • for each sale (if several) : 
  • date of the sale when different from the issuance date of invoice ; 
  • detailed number and description of each sold goods ; 
  • unite price exclusive of VAT ; 
  • discounts granted at the date of the sale and directly linked to this transaction ; 
  • applicable VAT rate or, if applicable, benefit of an exemption. 

• general statements : 
  • total amount of VAT to be paid and, by tax rate, total excluding VAT and corresponding VAT ; 
  • if applicable: discounts not related to specific sale ; 
  • date on which payment must be made, discount conditions in case of early payment, penalties due in case of late payment. 

For more information, please consult the following documentation :  

• https://www.economie.gouv.fr/entreprises/factures-mentions-obligatoires ;
• https://www.economie.gouv.fr/cedef/facture-mentions-obligatoires ;
• https://entreprendre.service-public.fr/vosdroits/F31808 ;
• The following model:

From July, 1^st 2021, we will pay VAT on your behalf if you are:

• A seller established outside of European Union (no matter if the goods are already in an EU warehouse)
• A seller shipping his goods from a non-EU country, no matter where you are established.

• We will collect VAT instead of the sellers mentioned above

We will then deduce it from the amounts we will distribute to them (at the same time and in the same way as the commission). In order for us to calculate VAT, you will have to indicate the usual shipping location of your parcels in your seller’s preferences and reconfirm it for each order.

• Suppression of €22 threshold for imports: VAT will be applied from the 1^st euro

No parcel will pass customs without information on who will pay VAT on it. You need to clearly show on the parcel and on customs documents the VAT number we will give you to allow customs clearance.

• For the parcels which come from a country outside of European Union: a customs declaration will still be necessary

A reconciliation of figures will be done between customs and VAT declarations so there must be no difference of values between customs declarations (made by the seller) and VAT declarations (made by Rakuten).

*Parcel value excluding shipping costs

In accordance to new VAT rules in force since July 1^st 2021, electronic marketplaces like Rakuten are directly liable for VAT with respect to certain types of sales made through them.

Since this date, there have also been several other important changes:

• the previous VAT exemption for imported goods which value do not exceed EUR 22 is no longer available;
• the VAT regime of intra-EU distance sales of goods has been harmonized within the EU and provides with the taxation in the customer’s Member State above an overall turnover threshold of EUR 10.000 (assessed at the level of all Member States);
• implementation of a new VAT regime applying to distance sale of goods which value do not exceed EUR 150 and which are imported from outside the EU directly to EU customers.

The reporting and payment obligations regarding the VAT regime of intra-EU distance sales of goods and the regime of distance sales of imported goods may be fulfilled, on an optional basis, with new electronic portals (“OSS” and “IOSS” portals).

For this purpose, Rakuten, which is registered at the IOSS portal, provides sellers with its IOSS number in the cases where Rakuten is liable for VAT according to the new VAT regime applying to distance sale of imported goods, in order to avoid that VAT would be charged upon the importation of goods into EU.

A taxable person for VAT purposes is a person who independently carries out economic activities on a regular basis:

• carrying out an economic activity on a regular basis: all activities of producers, merchants, or service providers (including liberal, agricultural, civil, or extractive activities) that are not carried out on an occasional basis.
• independently: the person must not be placed in a subordinate position and must carry out the economic activity under his or her own responsibility (for example, an employee cannot be a taxable person for VAT purposes).

A VAT person who sells goods in the frame of its economic activities is subject to VAT: it has to collect VAT from its clients (i.e. VAT is added to the sale price paid by the clients) and to pay it to French Treasury.

For example, in the case where your activities would be to purchase mobile phones from suppliers and to re-sell them daily to customers, it is likely that you should qualify as a VAT person. In the case where you are an individual who exceptionally sells an old dishwasher, you should not qualify as a VAT person with respect to this sale.

• Assessment of the State in which you are established:

By principle, the State in which you are established is the State where you have established your business. The place where your business is established results from several concrete elements (eg. place of the registered office, place of directors’ meetings, place where financial activites are carried out. In case there would be a discordance between different elements, the place where your business is established will correspond to the place where are taken the key decisions regarding the management of the business. For exemple, a sole mailbox in France should not lead to consider that the business is established in France.

By exception, for a given transaction, you could be seen as established in a different State from the State where your business is established in the case where :

• you have in this other State a permanent establishment which has a sufficient degree of permanence and a structure able, from a human and material resources point of view, to carry-out a services activity; and
• this transaction is carried-out from this permanent establishment.

• Impact of the place where is established:

By principle and subject to specific situaitons, the place where your business is established is not taken into account in order to assess whether a supply of goods is subject or not to VAT in France. For example, you would be liable for VAT in France in the case where you sell goods located in France to French clients, regardless the place where your business is established.

By exception, the place where your business is established is taken into account for the sales made via Rakuten. With respect to the domestic sales and the intra-EU disance sales made via Rakuten:

• in the case where you are established in France or in the EU, you will be liable for VAT and will have to collect VAT on such sales;
• in the case where you are established outside the EU, Rakuen will be liable for VAT and will have to collect VAT on such sales.

The place where your business is established will also have consequences on filing obligations and VAT deduction / reimbursement (i.e. filing obligations, procedures and deduction mechanism could differ depending on whether your business is established in France, in the EU or outside the EU).

• You have a VAT number in France : are you considered to be established in France?

By principle, the mere fact that you have a VAT number issued by a Member State should not have any consequence on the determination of the place where your business is established.

By exception, French tax authorities should consider that you should be deemed to be established in France with respect to sales made in France in the case where:

• you have a permanent establishment in France which has a VAT number; and
• you report such VAT number on the invoices provided to French clients.

Such presumption could be reversed if it is evidenced that your permanent establishement did not take part to such sales (i.e. such sales were made from the place outside France where your business is established or where you have another permanent establishment).

• You are established in a French overseas territory: what is your place of establishement for the purposes of the new VAT rules in force since July 1^st, 2021?

In the case where you are established in a French overseas territory (Guadeloupe, Martinique, La Réunion, Guyane et Mayotte), you are considered as established outside the EU with respect to the new VAT rules which are in force since  July 1^st, 2021.

Since July 1^st 2021, as a professionnal seller, you are still liable for VAT with respect to the sales of goods to non-professionnal customers made via Rakuten in the following cases:

• in the case where you are established in France or in the EU, you are liable for VAT regarding intra-EU distance sales of goods and domestic sales of goods to customers in the EU;

• regardless the place where you are established, regarding goods which value is exceeding EUR 150 and which are imported from outside the EU into another EU Member State and then delivered to a customer in France, you are liable in France for VAT on the delivery of the goods to the customer;
• depending on local rules in each Member State, regarding goods which value exceeds EUR 150 which are imported from outside the EU to France or another EU Member State and then delivered in another EU Member State, you could be liable for VAT in the other States Members;
• regardless the place where you are established, depending on local rules in each Member State and on specific customs schemes, you may be liable for importation VAT in the case where you import goods from outside the UE into a warehouse located in the UE prior to any sale.

To be able to assess whether one of the situation above is applicable, Rakuten has to collect specific information from the sellers [renvoi à la question / réponse sur les informations à communiquer à Rakuten ou renvoi à la question / réponse « You are a professional seller outside EU and you sell goods located outside EU whose value does not exceed EUR 150 to a French client via Rakuten »].