One Stop Shop (OSS)

Commentary

Import One Stop Shop (IOSS)

14 France
14 France | Commentary

Import One Stop Shop (IOSS)

14 France | Commentary

Import One Stop Shop (IOSS)

France applies the EU Import One Stop Shop (IOSS) VAT payment and collection simplification system for goods imported from non-EU countries or territories into France with an intrinsic value not exceeding €150. This system allows the supplier despatching goods from non-EU countries/territories to France to include the French VAT into the price charged to the customer. This VAT collected by the supplier (or, in the case of a non-EU established supplier (except Norway), by an EU established intermediary) is remitted to the tax administration in the country in which the supplier (or intermediary if appropriate)

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