As a Cross Border Trade (CBT) seller, you must register for a French VAT ID if your sales to French buyers exceed 35K Euros in a calendar year. In order to comply with the VAT policy, you must:
Display a valid French VAT ID in the “Business Seller Information” in My eBay.
Display your company name or an individual’s name in “Business Seller Information”
Your company’s name or individual’s name displayed must match the VAT ID owner found on the EU VIES website.
File monthly and annual tax returns, and pay your taxes.