Guidance: Special regimes for the declaration and payment of VAT in the context of e-commerce

I. Special “non-EU OSS” scheme
A. Taxable persons concerned by the “non-EU OSS” regime
B. Operations concerned by the “non-EU OSS” regime
II. “EU OSS” special scheme
III. Special “IOSS” scheme
IV. Summary table

Source: gouv.fr

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