The Union scheme of the One Stop Shop

The lesson23
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In this module

Module 2 of 3

Test yourself

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Test yourself

Question 1 of 3

Which VAT number does a seller established in France use for the Union scheme?

A new EU number issued by the CommissionThe French VAT number it already uses for its domestic obligationsOne number per Member State of consumptionAn IOSS number

Question 2 of 3

A seller uses the Union scheme and makes no distance sale in a quarter. What must it do?

Nothing, the return is optional that quarterFile a nil return by the usual deadlineDeclare the quarter on its domestic return insteadLeave the scheme

Question 3 of 3

Can a seller use the Union scheme for sales to Belgium and register locally for sales to Austria?

Yes, the choice is made country by countryNo, joining covers every supply of the scheme in all Member StatesOnly if its sales to Austria stay under the thresholdOnly with the agreement of both administrations

Module 1 — previousWhere a distance sale is taxed Module 3 — nextInvoices, records and the edges of the scheme

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.

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