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Module 38 min863 wordsFree — no account

Invoices, records and the edges of the scheme

The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 71 words · 1 min

Worked example

A returned order, two quarters later

In the second quarter a Lyon candle maker declares €2,400 of sales to Belgian consumers in her OSS return. In August a customer in Ghent sends back a €60 order bought in May, and she issues a credit note. She leaves the filed return untouched. In her third-quarter return she enters a correction for Belgium that names the second quarter, which lowers the Belgian balance.

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.