For the purposes of the “Non-EU One Stop Shop” (“Non-EU OSS”), “EU One Stop Shop” (“EU OSS”) and “Import One Stop Shop” (“IOSS”) regimes, it is considered that established outside the European Union (EU) is any taxable person who has not established the seat of his economic activity in the EU and who does not have a permanent establishment there. For the notions of economic headquarters and permanent establishment, reference should be made to II § 100 to 170 of BOI-TVA-CHAMP-20-50-10 .
Are considered as third territories or third countries and are not considered to be in the EU:
- countries outside the EU (with regard to the definition of EU territory for the purposes of value added tax [VAT], please refer to II § 100 et seq. of the BOI-VAT- FIELD-20-10 );
- the territories of the other Member States mentioned in article 256-0 of the general tax code (CGI) ( BOI-TVA-CHAMP-20-10 );
- overseas communities, whether or not they are covered by the Treaty on the Functioning of the European Union (TFEU) , both for the supply of goods and for the provision of services (by way of derogation from the provisions commented on in IV § 90 and following of BOI-TVA-GEO-20-40 ).