The French tax administration (DGFiP) has opened registration for the new EU VAT One-Stop Shop (OSS) system from April 22, 2021, with the regime taking effect from July 1, 2021 for e-commerce operations across EU member states.
The One-Stop Shop applies to services supplied to non-taxable consumers domiciled in other EU member states, as well as distance sales of goods within the EU. This includes goods from third countries in consignments not exceeding €150 and intra-Community distance sales.
Under the optional system, businesses will no longer need to register for VAT in each member state where they conduct qualifying operations. Instead, they can register with the tax administration of a single member state and declare and pay VAT due to all relevant member states through that single registration point.
Registration is available through a new service created within the professional tax portal (espace fiscal professionnel). The system represents a significant simplification of VAT compliance obligations for cross-border e-commerce operations within the EU single market.
