OSS Registration in France — Complete Guide for Non-EU Companies
The EU's One Stop Shop (OSS) scheme was designed to simplify VAT compliance for cross-border e-commerce. For non-EU companies selling to French consumers, it can replace up to 27 separate country registrations with a single quarterly filing. But it comes with hard limits — and misunderstanding those limits is one of the most expensive mistakes a non-EU seller can make.
This guide covers what OSS is, who qualifies, when it's not enough, and how to register.
What Is the OSS (One Stop Shop)?
The OSS is an EU-wide VAT simplification scheme introduced under the 2021 EU e-commerce VAT reform. It lets businesses report and pay VAT on cross-border B2C sales across all EU member states through a single registration in one EU country, rather than registering separately in every country where they have customers.
There are three variants:
| Scheme | Who It's For | Covers |
|---|---|---|
| Union OSS | EU-based businesses | Cross-border B2C goods and services across the EU |
| Non-Union OSS | Non-EU businesses | B2C services supplied to EU consumers |
| Import OSS (IOSS) | Any business | Goods imported from outside the EU, value ≤ €150 |
For most non-EU companies selling physical goods to French and other EU consumers, the relevant scheme is IOSS — covering low-value consignments (≤ €150) shipped directly from outside the EU. Non-Union OSS applies to digital/service businesses. Union OSS applies to EU-established businesses only.
Who Needs OSS Registration?
OSS (or IOSS) registration is relevant for non-EU companies that:
- Ship goods directly from outside the EU to French consumers — consignments valued ≤ €150 per shipment qualify for IOSS
- Exceed the €10,000 EU-wide distance-selling threshold — below this, home-country VAT may apply; above it, destination-country VAT applies (and OSS consolidates reporting)
- Sell digital services, streaming, or SaaS to EU consumers — Non-Union OSS simplifies B2C service VAT
- Sell through EU marketplaces — platforms like Amazon (for non-FBA cross-border sales) often handle IOSS on behalf of sellers; confirm with your marketplace
Important: If you're a marketplace seller using Amazon FBA in France (i.e., Amazon stores your stock in French warehouses), IOSS/OSS does not apply to those sales. See the section below.
OSS vs. Direct French VAT Registration
This is the critical decision every non-EU seller has to make — and getting it wrong creates retroactive liability.
| Situation | OSS/IOSS | French VAT Registration |
|---|---|---|
| Shipping goods from outside EU direct to French consumers (≤ €150) | ✅ IOSS applies | Not required |
| Shipping goods from outside EU direct to French consumers (> €150) | ❌ Not covered | ✅ Required |
| Storing goods in French warehouse (FBA, 3PL) | ❌ Not covered | ✅ Required |
| Selling digital services B2C to French consumers | ✅ Non-Union OSS | Not required |
| B2B sales with French VAT-registered buyers | ❌ Not covered | ✅ Required |
| Using Amazon FBA in France | ❌ Not covered | ✅ Required |
The rule of thumb: If your goods physically enter and remain in France before sale, OSS does not apply and you need a French VAT registration.
These obligations can coexist. A business shipping low-value goods from China directly to French consumers (IOSS) while also running FBA inventory in France (direct VAT registration) needs both schemes operating simultaneously.
The FBA Exception — Why This Matters
Amazon FBA in France is the most common reason OSS fails non-EU sellers.
When Amazon stores your products in French fulfillment centers:
- Your goods are physically located in France
- Each sale is a domestic French transaction, not a cross-border import
- OSS and IOSS cover cross-border distance sales only — not local stock transactions
- Result: You need a French VAT number regardless of your OSS registration status
This isn't a technicality. The DGFiP (French tax authority) actively identifies non-compliant FBA sellers through data sharing with Amazon and customs records. Penalties for unregistered FBA activity include back-dated VAT assessments, a 10% surcharge, and 4.80% annual interest.
If you use Amazon FBA in France, stop and read our VAT Registration in France guide first.
Step-by-Step: OSS/IOSS Registration for Non-EU Companies
Step 1: Choose Your Scheme
Confirm which OSS variant applies:
- IOSS — physical goods shipped from outside the EU, ≤ €150 per consignment
- Non-Union OSS — digital/electronically supplied services to EU consumers
- If you exceed €150 on goods and are shipping cross-border (no EU stock), you may need individual country VAT registrations — or explore Union OSS via an EU intermediary
Step 2: Select an EU Member State for Registration
Non-EU businesses register for OSS/IOSS in any EU member state of their choice. Common choices:
- Ireland — English language, accessible tax authority, strong e-commerce infrastructure
- Netherlands — Efficient administration, good VAT services ecosystem
- France — If most of your EU volume is French (consolidated reporting with French tax authority)
For IOSS specifically, non-EU businesses must appoint an EU-based intermediary — a VAT-registered EU entity that assumes joint liability for the IOSS obligations. This is mandatory for non-EU companies; there is no direct registration pathway.
Step 3: Appoint an EU Intermediary (IOSS Only)
Your IOSS intermediary must be:
- VAT-registered in the EU
- Formally authorized to act as your intermediary
- Willing to accept joint liability for your IOSS VAT remittances
The intermediary registers the IOSS in their member state and receives an IOSS number linked to your business. This number must be included on all customs declarations for your shipments to EU consumers.
Step 4: Gather Registration Documents
Required documentation typically includes:
- Certificate of incorporation (apostille or legalization may be required)
- Proof of business activity — evidence of B2C EU sales (invoices, sales reports)
- Intermediary agreement (IOSS only) — signed power of attorney with your EU intermediary
- VAT/tax identification number from your home country
- Bank account details for VAT remittances
- List of EU member states where you make sales
Step 5: Register Through the Tax Authority Portal
Your intermediary (for IOSS) or your chosen registration agent submits the application through the member state's OSS portal. In France, this is through the impots.gouv.fr tax portal (Service OSS/IOSS).
Registration is typically processed within 2–4 weeks of a complete application.
Step 6: Receive Your OSS/IOSS Number
Once approved, you receive:
- An OSS registration number (for Non-Union OSS)
- An IOSS number (for Import OSS) — format: IMXXXYYYYYY (country prefix + unique identifier)
Your IOSS number must appear on customs declarations. EU customs officials and carriers use it to verify VAT has been collected and will be remitted.
Step 7: Ongoing Filing Obligations
| Scheme | Filing Frequency | Deadline | Coverage |
|---|---|---|---|
| Non-Union OSS | Quarterly | Last day of month after quarter | All EU B2C service VAT |
| IOSS | Monthly | Last day of month after | All eligible EU imports ≤ €150 |
Returns are filed through your registration member state's portal. One return covers all EU countries — that's the core benefit of OSS. VAT collected at the applicable local rate (e.g., 20% for France, 21% for Netherlands) is reported per country in a single return.
Common Misconceptions
"OSS covers all my EU sales"
No. IOSS only covers goods ≤ €150 per consignment. Higher-value shipments face import VAT at the border, and you need alternative arrangements (deferment accounts, fiscal representatives, or local registration) for those.
"Once I have OSS, I don't need any country-specific registration"
Wrong — if you store goods in any EU country (FBA warehouses, 3PL centers), that country requires a direct VAT registration. OSS does not cover transactions from local stock.
"My marketplace handles everything"
Sometimes. Amazon acts as the deemed supplier for third-party marketplace sales of goods ≤ €150 imported from outside the EU — meaning Amazon collects and remits IOSS VAT on your behalf, and you don't need your own IOSS number for those sales. But for FBA stock and higher-value goods, the obligation falls to you. Check your platform's exact policy.
"OSS registration is the same as French VAT registration"
Different schemes, different purposes. OSS/IOSS is for cross-border distance sales consolidation. French VAT registration is for local French activity. Many businesses need both.
"I'm below €10,000 — I don't need to worry about this"
The €10,000 threshold applies to EU-established businesses using Union OSS. Non-EU companies selling into the EU have no threshold for IOSS eligibility — the scheme applies from your first sale. What matters is whether you're shipping cross-border or operating from local EU stock.
How VATGate Handles OSS + VAT Registration Together
For non-EU companies entering France, the typical compliance picture involves both OSS/IOSS (for direct cross-border shipments) and French VAT registration (once FBA or warehousing is involved). Managing these as separate engagements doubles the administrative overhead.
VATGate handles the full bundle:
- Compliance mapping — We assess your exact obligations across all EU jurisdictions, not just France. Many clients discover mid-analysis that they need registrations in multiple countries.
- IOSS intermediary services — VATGate acts as your EU IOSS intermediary, handling registration and monthly IOSS filings.
- French VAT registration — For clients with French stock, we simultaneously manage VAT registration under Article 289 A, acting as fiscal representative.
- Ongoing filings — Monthly IOSS returns, quarterly OSS returns, and French VAT returns managed end-to-end.
- E-Reporting readiness — If you're subject to France's September 2026 e-reporting mandate, we configure that alongside your VAT registration.
- Single point of contact — One team managing your full EU VAT position, not separate intermediaries across multiple countries.
Most clients completing a combined OSS + French VAT registration through VATGate are fully compliant within 10 weeks — with both schemes running simultaneously from day one.
Get your EU VAT compliance assessment — we'll confirm your exact obligations within 24 hours at no charge.
Related: France's September 2026 E-Reporting Mandate | VAT Registration in France for Non-EU Companies | OSS Registration Services | VAT Registration Services