OSS/IOSS: New rules of access and use

New rules applicable since 1 July 2021 regarding OSS and IOSS.

The French Tax Administration published its comments in the Official Journal of Public Finance (BoFip) on 13 August 2021. It specifies the new VAT rules applicable to distance selling as well as the rules for accessing and using OSS and IOSS platforms.

The published comments of the French Tax Authorities are available here and open for public consultation.

Find out more about OSS and IOSS here.