September 15, 2026
Refurbished: France Signs the World's First Charter Regulating the Sale of Refurbished Electronic Products.
On the occasion of the signing, on September 15 at Bercy, of the Charter of Best Practices for the Sale of Refurbished Digital Devices on Marketplaces, the refurbishment industry organizations SPARE and RCube hailed this as a major step forward in the sector’s development. After several months of work, this signing marks the government’s recognition of the need to combat unfair practices that undermine French refurbishment companies.
Held in the presence of Mathieu Lefèvre, Minister Delegate for Ecological Transition, and Anne Le Hénanff, Minister Delegate for Artificial Intelligence and Digital Affairs, this event marks an important milestone for the French refurbishment industry.
Developed in collaboration with the Directorate General for Enterprises (DGE), the High Committee for Eco-Responsible Digital Technology (HCNE), French refurbishment companies, and online marketplaces, the charter aims, in particular, to better inform and hold sellers accountable regarding their obligations concerning VAT and margin VAT, extended producer responsibility (EPR), and private copying levies.
Links to download the charter: https://rcube.org/wp-content/uploads/2026/09/20260915_Charte-2-1.pdf
See the related guides below.
VAT fraud has become a major obstacle to the growth of the repackaging industry
For SPARE and RCube, this agreement addresses an economic emergency.
The charter’s key commitments for the various stakeholders, including marketplaces, distributors, and remanufacturers:
- Due Diligence: Marketplaces are committed to working with the government to define and adopt a common framework for verifying the actual place of business of third-party sellers.
- Report VAT fraud through a dedicated channel: Government agencies are establishing a specific reporting channel that allows stakeholders to directly report any seller suspected of tax fraud to the regulatory authorities.
- Compliance with Laws and Regulations (for Sellers): Signatory refurbishers and sellers agree to strictly comply with all legal obligations applicable to their business (collection of VAT, EPR eco-fees, and private copying levies).
- Transparency of Information: Signatories to the charter—including marketplaces—commit to making the three informational guides on taxation (VAT), extended producer responsibility (EPR), and private copying levies (PCL) available to all active sellers and new entrants. Public accessibility: Make the information guides and the charter publicly and easily available. Coordinated updates: Publish revisions to these guides after changes are made, in close collaboration with the relevant government agencies.
The growth of the refurbished goods market has, in fact, been accompanied by practices that create significant distortions of competition between companies that comply with their obligations and certain sellers—particularly those operating on online marketplaces—who circumvent tax rules.
On a smartphone, failure to properly report and pay VAT can artificially create a price difference of up to 20 percent. In an industry with low margins, 20 percent is not a competitive advantage—it’s competition that’s impossible to sustain.
The consequences are now very real. In recent months, the disappearance of French companies in the repackaging sector and the accompanying job losses have served as a reminder of the fragility of an industry facing international competition that does not always play by the same rules.
For both organizations, VAT fraud is therefore no longer just a tax issue: it has become a matter of industrial policy, employment, sovereignty, and the ecological transition.
A charter that should serve as a starting point
SPARE and RCube welcome the commitment from the government and the participating marketplaces, as well as the culmination of several years of advocacy by industry professionals.
But this charter cannot be an end in itself.
It must now be translated into concrete results: better identification of sellers, effective monitoring of compliance with tax and regulatory obligations, and, when necessary, the exclusion of sellers who do not follow the rules.
French businesses that invest in quality, traceability, product guarantees, employment, and compliance with regulations must be able to operate under fair competitive conditions.
France must also take this fight to the European level
This effort must now be extended to the European level: The European Commission has just launched a public consultation on VAT and the circular economy, which is intended to inform a future proposal to amend the VAT Directive.
SPARE and RCube view this initiative as a major opportunity to review the tax treatment of secondhand goods and develop a VAT framework that is truly tailored to circular economic models.
France must play a leading role in these European discussions to ensure both a tax system that supports the growth of reuse and reconditioning and an effective fight against fraud and tax avoidance schemes.
Restore consumer confidence and recognize high-quality providers
Ultimately, the structure of the market depends on trust. France has reputable and well-organized repackaging companies that monitor products, ensure their traceability, comply with their obligations, and provide genuine guarantees to consumers.
Consumers must be able to clearly identify these professionals.
SPARE and RCube are therefore calling for the work already underway to continue on:
- Stronger enforcement: to better detect and penalize violations.
- Revision of the joint liability regime for marketplaces: to hold platforms more accountable for non-compliant third-party sellers.
- Government support for quality certification programs to provide consumers with a full guarantee of safety, traceability, and performance.
For both organizations, the goal must now be clear:
“This charter represents a first victory in our fight to clean up the refurbished market. By emphasizing the dissemination of tax rules, the eco-contribution, and private copying rights, the government is laying essential groundwork to counter the unfair practices of certain sellers—particularly those outside Europe—which heavily penalize French and local refurbishers.” said Benoît Varin, President of Rcube, and Laurent Lamoureux, President of Spare.
SPARE and the RCube Federation will remain fully committed to working alongside government authorities to turn the commitments made today into tangible results for businesses and consumers.
About SPARE
SPARE is the trade association representing French companies in the reuse and refurbishment of electronic equipment. It brings together some 40 companies with a combined revenue of 1 billion euros and thousands of direct jobs, operating primarily in the fields of IT, telecommunications, printing, and professional electronic equipment.
About the RCube Federation
The RCube Federation brings together more than 400 professionals committed to waste reduction, reuse, repair, and reconditioning. It works to structure and professionalize the circular economy and, in particular, leads initiatives aimed at enhancing quality, transparency, and trust in reused and reconditioned products through the RecQ Label.
Press Contacts
SPARE
Hugo Roche-Poggi – 06 77 10 57 94 – hrochepoggi@gmail.com
RCube Federation
Cesario Vincent – +33630630495 V.cesario@suij.fr
Appendix. – List of the 50 signatories
This list includes representatives from the government, federations, marketplaces, and major players in the repackaging industry who have signed the charter.
Status
- Mathieu Lefèvre – Minister Delegate to the Minister of Ecological Transition, Biodiversity, and International Climate and Nature Negotiations, in charge of Ecological Transition
- Anne Le Hénanff – Deputy Minister to the Minister of the Economy, Finance, and Industrial, Energy, and Digital Sovereignty, in charge of Artificial Intelligence and Digital Affairs
Federations
- Fevad – Marc Lolivier, Executive Director
- Rcube – Benoît Varin, President
- SPARE – Laurent Lamoureux, President
Marketplaces
- Amazon France – Jean-Baptiste Thomas, Chief Executive Officer
- Back Market – Caroline Levard, Chief Legal and Corporate Affairs Officer
- Boulanger – Thibault Vancoillie, Marketplace Director
- Cdiscount – Thomas Métivier, President and CEO
- Fnac-Darty – Olivier Theulle, Director of E-commerce and Digital
Sellers/distributors/remanufacturers
| Agiga – Michel Loriot, PresidentAlt Eco – Cyril Berthier, PresidentAteliers du Bocage – Nicolas Lebeau, CEOATF – Julien Taieb, PresidentAtoutek – Frédéric Ochando, CEOAvegott – David Santacroce, CEOBak2 – Grégoire Dumoulin, PresidentCash Express Group – Lionel Logiacco, PresidentCertideal – Laure Cohen, Co-founderCircle Consulting – Mohamed Sefane, PresidentCodeo – François Amiot, CEO Cordon Group – Olivier de Rugy, Deputy CEO Dipli – Reynold Simonnet, CEO Easy Cash – Anne-Catherine Pechinot, ChairwomanEcodair – Etienne Hirschauer, CEOEcoMicro – Julien Maranon, CEOEconocom Factory – Camille Le Maux, ChairwomanRecycle – Clément Bongibault, ChairmanGSM Master – Darani Sivathasan, ChairwomanIBB Solutions – Jean-Pierre Ferrari, Chairman | Ingram Micro Services – David Neury, Country Manager for France and Belgium; Keeep – Mirabelle Lamoureux, President; Largo – Frédéric Gandon, CEO; LeGSM – Lionel Uzzan, CEO; Mediaclinic – Philippe Cougé, PresidentOkamac – Philippe Correia, CEOOlinn – Jérôme Camilleri, CEOPrinterre – Laurent Berthuel, PresidentQualiMobile – Damien Raflegeau, PresidentQuelBonPlan – Eric Cordon, PresidentReborn (DPA Europe) – David Lellouche, Managing DirectorRecommerce – Augustin Becquet, CEORecyclea – Sébastien Raynaud, CEORigby Capital (SCC France) – Olivier Dubreu, CEO (Rigby Capital) and Gaël Menu, CEO (SCC France)Seensys – Alexandre Isaac, President |
Guides and Appendices to the Charter
VAT Appendix: https://rcube.org/wp-content/uploads/2026/09/20260915_GuideTVA.pdf
Appendix on Requirements Regarding Eco-Contributions and Extended Producer Responsibility (EPR): https://rcube.org/wp-content/uploads/2026/09/20260915_GuideREP.pdf
The appendix regarding the private copying levy, dated: https://rcube.org/wp-content/uploads/2026/09/20260915_GuideRCP.pdf
The CP in PDF format for download:
