The French Finance Ministry said on Wednesday that it had sent out notices to the companies that would have to pay the tax, Reuters reported.
Companies which have revenue of more than €25 million (A$40.5 million) in France and €750 million worldwide will be slugged.
France had already decided in 2019 to impose the digital services tax when the US started threatening retaliation in the form of tariffs.
But the same month, US Treasury Secretary Steve Mnuchin said in a letter that the US was withdrawing from the talks which he claimed had made no progress.
However, negotiations are underway at the Organisation for Economic Co-operation and Development to come to a consensus on overhauling international tax rules. The 140 countries involved have agreed to keep talking until mid-2021.
France has said that it will withdraw its tax once a deal is reached by the OECD.
According to the report, both Amazon and Facebook have indicated that they would pay the tax. There has been no word from Google. iTWire has contacted the search giant for comment.