Since April 22, the one-stop shop for TVA (“one stop shop – OSS”) in its new version has been open for registration.
The one-stop-shop system makes it possible to declare VAT due within the European Union (EU) for certain “B to C” transactions from a single EU member state, without resorting to local registrations. . However, no VAT can be deducted through this system.
This administrative simplification, which currently exists for a certain category of services (telecommunications, TV-radio, electronics), has been extended as part of the reform of the VAT applied to electronic commerce which will come into effect. effective from July 1 st . In fact, distance sales and all types of taxable services will be integrated at the place of establishment, domicile or residence of the non-taxable customer.