IN WHAT CASES CAN YOU REGISTER FOR ONE STOP SHOP ?
NON EU ONE STOP SHOP (non EU OSS):
It can be used by a supplier established outside of the European Union, providing the following services to individuals located in a Member State of the European Union:
- electronic services,
- telecommunications, broadcasting and television services,
- services taxable in the country where they are performed:
- hotel,
- entrance fees to cultural, artistic, sporting, scientific, educational events, such as fairs and exhibitions,
- transport and ancillary services of loading, unloading, etc.
- work on movable property,
- real estate services (architects),
- rental of means of transport,
- on board catering for ships, planes, trains.
EU ONE STOP SHOP (EU OSS):
It can be used for the following operations:
- Provision, by European suppliers, of electronic, telecommunications, broadcasting, television services and those taxable in the country where they are provided (same services as for the non-EU one-stop-shop), to individuals located in Member States of the European Union in which the supplier is not established or has no permanent establishment.
- Intra-community distance sales of goods delivered to individuals located in a Member State of the European Union, carried out by suppliers or companies facilitating deliveries through the use of an electronic interface, established or not in a Member State of the European Union ;
- Local sales of goods delivered to individuals located in a Member State of the European Union, made by companies facilitating deliveries through the use of an electronic interface, whether or not established in a member state of the European Union.
ONE STOP SHOP FOR IMPORTS (IOSS):
It can be used for distance sales of goods not subject to excise duty, imported directly from third territories or third countries, of an intrinsic value not exceeding 150 € per parcel, by suppliers or companies facilitating deliveries by the use of an electronic interface, established or not in a Member State of the European Union.
registration to the one stop shop IN FRANCE?
- Company established outside of the European Union without having a permanent establishment in another country of the European Union,
- French company or the one having an establishment in France,
- Company not having a permanent establishment in a Member State of the European Union and shipping goods from France,
- Company designating an intermediary established in France.
WHEN DO YOU HAVE TO REGISTER?
Non-EU and EU One-stop-shops:
The VAT number is issued on the first day of the quarter following the quarter in which the taxable person informs the Member State of identification that he wants to use the one-stop-shop.
If the taxable person has started to make sales before this date, he can use the OSS from the first sales, provided that he informs the Member State of identification that he has started his activity, at the latest on the tenth day of the month following the first sale. If he does not meet this deadline, he is required to register for VAT in the country of consumption.
One stop shop for imports:
Sales can be declared at the One Stop Shop from the moment the VAT number is issued.
WHEN SHOULD AN INTERMEDIARY BE DESIGNATED?
When a company established in a country outside the European Union which has not concluded a mutual VAT assistance agreement with the European Union wishes to register at the one-stop-shop for imports.
Companies established in a Member State of the European Union can also appoint an intermediary if they wish.
WHEN SHOULD A FISCAL REPRESENTATIVE BE DESIGNATED?
When a company established in a country outside the European Union which has not concluded a mutual VAT assistance agreement with the European Union wishes to register at the EU one-stop-shop.
WHAT CAN WE DO FOR YOU?
Review of your company’s activities and evaluation of the various possibilities of declarations / registrations and the resulting VAT obligations.
Indeed, if the one-stop-shop can make it possible to reduce administrative costs in the event that the supplier or the electronic interface has declarative and payment obligations in several Member States of the European Union, it is nevertheless necessary to analyze the situation on a case-by-case basis in view of certain constraints of this regime, in particular concerning the management of VAT refund claims and the need to maintain VAT registration in certain cases.
We support both foreign and French companies.
Please do not hesitate to contact us for any assistance !