What You Need to Know

The One-Stop Shop (OSS) scheme simplifies VAT reporting for businesses selling goods or certain services to customers in the EU. Instead of registering for VAT in every EU country where VAT is due, eligible businesses can declare and pay VAT through one tax authority — in this case, France.

France acts as your Member State of Identification, and filings are submitted to the French Tax Authority (Direction Générale des Finances Publiques – DGFiP) via the OSS portal.

1️⃣ Who Should Register for OSS in France?

There are two main OSS schemes available via France, depending on your business setup and what you sell.

A) Union OSS Scheme (Goods & EU-Established Businesses)

a) France-based companies

If your business is established in France (main office or permanent establishment), France is automatically your OSS country.

You must use OSS to report:

• Cross-border B2C sales of goods from France to other EU countries

• Certain cross-border B2C services

b) EU-established companies using France

EU businesses with stock or operations in France may also register for OSS in France, depending on their structure and supply chains.

B) Non-Union OSS Scheme (E-Services Scheme)

This is sometimes referred to as the e-services OSS scheme.

Who is this for?

• Non-EU businesses (e.g. UK, USA, China)

• Selling digital or electronic services to EU consumers
  (e.g. software, apps, streaming, online platforms, SaaS)

Under this scheme:

• You do not need an EU establishment

• You can choose France as your OSS Member State of Identification

• All EU VAT on qualifying e-services is reported via France

📌 This scheme is administered by the French Tax Authority (DGFiP).

2️⃣ What Information and Documents Are Required?

Your hellotax Registration Assistant will guide you through the process.
A detailed checklist is also available in the article “What You Need to Provide and Why.”

In general, you will need:

• Company details (legal name, address, registration number, country of incorporation)

• Existing VAT numbers (if any)

• Estimated annual EU turnover

• Sales channels (e.g. Amazon, Shopify, website, app stores)

   

⚠️ Additional requirements for non-EU businesses

Depending on your setup, this may include:

• Power of Attorney

• Company certificate or extract

• Proof of incorporation

• Legal representative details (if required)

Your hellotax team will confirm exactly what is needed once onboarding starts.

3️⃣ The OSS Registration Process with hellotax

Step 1 – Welcome Call & Information Gathering

You’ll attend a welcome call with your Account Manager covering:

• OSS scope and obligations

• Your responsibilities

• How to use your hellotax account

A short questionnaire will be sent to collect key details.

Step 2 – Submit Required Documents

Documents should be sent by replying to the same email thread.

📌 Please ensure documents are recent (issued within the last 6 months).

Step 3 – Application Preparation

Once complete, a hellotax VAT professional prepares your OSS application.

Step 4 – Submission to the French Tax Authority

Your application is submitted to the Direction Générale des Finances Publiques (DGFiP) via the OSS system.

Step 5 – Processing Period

Processing times vary depending on the tax authority’s workload.
If additional information is requested, prompt responses help avoid delays.

Step 6 – Confirmation

Once approved, you’ll receive:

• OSS confirmation

• Your OSS identification number

You can then begin OSS reporting through your hellotax account.

4️⃣ Important Notes About OSS in France

• OSS returns are filed quarterly

• Only cross-border B2C EU sales are included

• Domestic French sales are NOT included in OSS
  (these remain part of your French VAT return, if applicable)

• Imports are never reported via OSS

• Non-EU businesses may only use OSS through their chosen Member State (France)

5️⃣ Summary Table

💡 Tips for a Smooth OSS Registration

✔ Send requested information promptly
✔ Respond quickly to tax authority questions
✔ Keep your hellotax sales data complete and up to date
✔ Understand which sales belong in VAT vs OSS vs EC

✅ Final Takeaway

By registering for OSS in France, including the Non-Union e-services scheme where applicable, you can manage your EU VAT obligations through a single tax authority — reducing registrations, administrative burden, and compliance risk.

If you’re unsure which OSS scheme applies to your business, your hellotax Account Manager will be happy to advise.