Démarche en ligne

VAT Single Window

The VAT Single Window is an online service to simplify VAT reporting and payment obligations.

The one-stop shop includes 3 different schemes for which a trader can opt:

The EU One-Stop-Shop (OSS) scheme

The non-EU One-Stop-Shop (OSS) scheme:

The IOSS (‘Import-One-Stop-Shop’) import regime:

Who can use it?

Any professional taxable person, whether it is subject to a real VAT regime or to a derogating regime (such as the VAT exemption) may use this online service.

The VAT office is open to traders who carry out the following operations:

Intra-Community supplies of services to non-taxable persons resident in an EU Member State where the supplier is not established (One-Stop-Shot (OSS))

Intra-Community distance sales of goods to consumers not subject to VAT (One-Stop-Shot (OSS))

Distance sales of imported goods (from third countries to the European Union) contained in a parcel of an amount equal to or less than €150 (Import One-Stop-Shot (IOSS) window)

Go to the online procedure

Émetteur de la démarche en ligne : Ministry of Finance

Verified 02 December 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)