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The Union scheme of the One Stop Shop
Dated official sources, and the contents this module links to · 1 section
Official sources
- European Commission, VAT e-Commerce — Register to OSS: Member State of identification, VAT number, commencement date, SME scheme — verified on September 27, 2026
- European Commission, VAT e-Commerce — Declare and pay in OSS: tax period, deadlines, nil return, payment and reimbursements — verified on September 27, 2026
- European Commission, VAT e-Commerce — The One Stop Shop: the three schemes and their optional, all-or-nothing use — verified on September 27, 2026
Contents linked from this module
- France: the VAT single window (OSS-IOSS)
Registering for and filing the OSS return from France, step by step.
- Germany: reporting EU distance sales through the One-Stop-Shop
The German registration and quarterly return with the Federal Central Tax Office.
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.