Module 38 min863 wordsFree — no account
Invoices, records and the edges of the scheme
Dated official sources, and the contents this module links to · 1 section
Official sources
- European Commission, VAT e-Commerce — Record keeping and audits in OSS: records, invoicing rules, bad debt relief — verified on September 27, 2026
- European Commission, VAT e-Commerce — Declare and pay in OSS: corrections, credit notes, exempt supplies, supplies without transport — verified on September 27, 2026
- European Commission, VAT e-Commerce — The One Stop Shop: deemed supplier, distance sales of imported goods, import scheme — verified on September 27, 2026
- Your Europe — Cross-border VAT: online sellers, including on marketplaces and platforms — verified on September 27, 2026
Contents linked from this module
- Germany: the Import One-Stop-Shop
Registering for the import scheme in Germany and filing its monthly return.
- Import VAT and customs duty in Germany
What a business pays when goods enter Germany from outside the EU, and the routes for small consignments.
- France: distance selling in the EU with the one-stop shop
The French course, from the side of a business established in France.
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.