From 1 July 2021, a seller not established on French territory, carrying out intra-Community distance selling and providing cross-border services to European private customers will be able to:
- Register in each Member State for each intracommunity distances sales and cross-border services to B2C and declare/pay VAT due in the national return of the respective Member State;
- Register under the one of so-called OSS/IOSS which dedicated to be used for all cross-border distance sales of goods and all supplies of servies to customer in the EU.
In this context, the French government has published a decree in order to designate the Departmental Directorate of Public Finance of the Oise as the competent authority for VAT declarations and recovery regarding transactions carried out within the framework of the three European One Stop Shops schemes.
Source: legifrance.gouv.fr (in French)
