OSS: how can it help my business? How do I register in France?

The field of the OSS

The one-stop shop allows the following transactions to be declared throughout the European Union:

• distance sales of goods within the European Union (e.g. France to Belgium);
• the provision of electronic services for the benefit of private customers;
• taxable services at the place of delivery for the benefit of private customers.

Registering at this counter thus makes it possible to avoid registering administratively in all the states of the European Union: this facilitates your activity and limits the costs of complying.

The one-stop shop option is general for all Member States for which the company is not established (for services) and general without distinction for distance selling. : it will apply to all Member States in which the Company is not established. The Company will not need to report distance sales on a local declaration.

Submission of the declaration

Each month following the end of the term (before the 20th in France), persons who have opted must file a declaration (even void in the absence of activity) in order to specify the turnover and VAT collected in each Member State of the European Union.

In the event of an enquiry, each Member State may ask the tax authority at the place of registration (France if you are established in France) to request additional information and the register.

The OSS one-stop shop: the register

Once a Company is registered at this counter, it must keep a register to justify the declarations. This record must be kept for 10 years. The latter must include

1. The Member State of consumption in which supplies of goods are made or services are supplied;
2. The type of services performed or the description and quantity of the goods delivered;
3. The date the goods or services were delivered;
4. The tax base, with an indication of the currency used;
5. any subsequent increase or reduction in the tax base;
6. The rate of value added tax applied;
7. The amount of value added tax due, with an indication of the currency used;
8. The date and amount of payments received;
9. Any deposit received prior to delivery of goods or services;
10. When an invoice is issued, the information on the invoice;
11. With respect to services, information used to determine the place where the lessee is established or has his residence or usual residence and, with respect to goods, information used to determine the place of departure and the place of arrival of the dispatch or transport of the goods to the purchaser;
12. Any evidence concerning a possible return of the goods, including the tax base and the rate of value added tax applied.

This register must be sent to the administration by electronic means within 20 days from the date of the request.. If the Company does not present the records within the twenty-day period, the administration will recall by electronic means this obligation to present these records and, failing that, may determine the amounts of taxes not paid on a lump sum basis in the absence of documents justifying the transactions.

The OSS one-stop shop: how to register in France?

Registration must be formalized on the Company's tax.gouv.fr account.

The option must be formalized before the 1st day of the quarter (by way of derogation, up to the 10th day of the month following the start of the quarter).

Registration involves activating the one-stop shop service on my professional impots.gouv.fr account.