Overview

Your OSS (One Stop Shop) quarterly filing in France allows you to declare VAT due on cross-border B2C sales within the EU through one single return submitted via the French tax portal.

To ensure your filing is complete and compliant, it is important to understand exactly which transactions must be included each quarter.

This article explains what your OSS return covers, which transactions belong in OSS, and what should not be included.

✔️ What Is Included in Your OSS Quarterly Filing

Your OSS filing must include all B2C (business-to-consumer) cross-border transactions within the EU. These are typically:

1. Cross-border B2C Goods Sales Within the EU

Transactions where goods are shipped from one EU country to private individuals in another EU country, for example:

• Goods shipped from France → Germany
• Goods shipped from Spain → Italy
• Goods shipped from Netherlands → Belgium

This applies to:

• Marketplace sales (Amazon, eBay, Etsy, etc.)
• Webshop sales (Shopify, WooCommerce, etc.)
• Manual cross-border orders

2. Digital Services to EU Consumers (if applicable)

If you sell digital or electronic services to private individuals in the EU, these must also be reported in OSS:

• E-books and online media
• Downloadable digital products
• Software and SaaS
• Streaming or subscription-based services

3. VAT Charged at Destination Country Rates

OSS filings require you to apply the VAT rate of the customer’s country.

You must include:

• The correct VAT amount
• The correct VAT rate per country (e.g. FR 20%, IT 22%, NL 21%)

❌ What Is NOT Included in OSS Filings

OSS does not cover all transactions. The following must not be included:

1. Domestic Sales (France)

• Sales within France (FR → FR, B2B and B2C)

These must be reported in your French domestic VAT return (CA3), not in OSS.

2. B2B Transactions (EU Business Customers)

Sales to EU businesses where the customer provides a valid VAT number:

• Are zero-rated under the reverse charge mechanism
• Must be reported in EC Sales Lists (DEB/DES if applicable)

These must not be included in OSS.

3. Non-EU Sales

Exports outside the EU (e.g. UK, US, Switzerland) are not part of OSS.

4. Movement of Own Stock (No Sale)

Transfers of your own goods between warehouses in different EU countries are not B2C sales and must not be included in OSS.

⚠️ Important: Nil / Zero Filings

If you are registered for OSS in France but have no reportable transactions, you are still required to submit a nil (zero) OSS return for the quarter.

📝 Summary

Providing complete and accurate data ensures your OSS returns are filed correctly and on time and helps you avoid penalties from French and EU tax authorities.