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VAT EPR EXPERTFrance

OSS registration and quarterly VAT filing

OSS lets eligible sellers report intra-EU B2C distance sales through a single quarterly return, instead of registering in every EU country they sell to. It generally applies once your EU-wide cross-border B2C sales pass the €10,000 threshold.

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Who it concerns

  • EU sellers making B2C distance sales to consumers in other EU countries.
  • Sellers above the €10,000 EU-wide distance-sales threshold.
  • Sellers across multiple marketplaces or webshops in the EU.
  • Sellers who also need a French VAT number for stock or local flows.
Price
From €599 / year
Scope
VAT & fiscal
Firm
SAS, Bordeaux · SIREN 920 400 462
Last reviewed
2 August 2026

Where French VAT rules require a fiscal representative, that representative must be accredited and established in France.

How we help

We confirm whether OSS fits your flow, register you, and prepare and file the quarterly return. VAT EPR EXPERT FRANCE tracks the deadline, your sales data and each filing.

What's included

  • OSS eligibility review
  • OSS registration
  • Quarterly OSS return prepared and filed
  • Country-by-country VAT summary
  • Sales-channel data checks before filing
  • Filings archived in VAT EPR EXPERT FRANCE

A controlled path from review to evidence

  1. Confirm OSS eligibility

    Separate eligible cross-border B2C supplies from domestic and other excluded transactions.

  2. Register in the correct Member State

    Use the business's establishment and scheme status to choose the identification route.

  3. Prepare the quarterly dataset

    Aggregate sales and corrections by destination country and applicable rate.

  4. File and reconcile

    Submit the OSS return and reconcile it against local VAT filings and platform reports.

Documents and source data

  • B2C sales by destination country and VAT rate
  • Evidence of the customer's location
  • Returns, cancellations and credit notes
  • Existing OSS registration details
  • Reconciliation to domestic VAT returns

Example: one store selling to consumers in several EU countries

Eligible distance sales can be grouped into one OSS return by destination country. French stock movements, imports and domestic French transactions still require their own treatment outside that OSS calculation.

Official sources

Use these primary sources to confirm the current rule and authority process for your facts.

Published Last reviewed

Frequently asked questions

The questions we hear most about this service. If yours is not here, ask us.

Not always. If you hold stock or make local taxable sales in France, you may still need a French VAT number.

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