Complete guide to TVA compliance for digital products and services. Learn about OSS registration, MOSS alternatives, B2C and B2B rules, and cross-border sales.
0-27%
TVA Taux Range
EU
OSS Applies
B2C/B2B
Different Rules
IP
Suivi requis
Digital services are services supplied over the internet or electronically. These attract different TVA rules than physical goods. DGFIP treats digital services as place-of-supply services, meaning the location of the customer determines where TVA is due.
OSS allows non-EU and les entreprises françaises to register for TVA in a single EU member state and declare all B2C sales to customers across the EU in one return.
Register in an EU member state (usually where your business is based or where you want to declare sales). You'll receive an OSS registration and declare sales using the TVA rate of the customer's country.
TVA Taux Applied
Client's country rate (0%-27%)
Lieu de livraison
Où le client est établi
Preuves requises
IP address, billing address, payment method, SIM registration
Exemple
La vente d'une licence logicielle à un consommateur allemand nécessite une TVA (19%)
TVA Taux Applied
Supplier's country rate (usually 20% en France)
Lieu de livraison
Où le fournisseur est établi
Preuves requises
Valid TVA number, business documentation
Exemple
Selling SaaS to a French company with TVA number = 20% TVA française applies
Key Difference: B2B sales follow the supplier's country rules; B2C follows the customer's country rules. Always verify the customer's TVA status and location.
| Country | Taux normal | Taux réduit | Super réduit |
|---|---|---|---|
| UK | 20% | 5% | 0% |
| Germany | 19% | 7% | 0% |
| France | 20% | 10% | 5.5% |
| Italy | 22% | 10% | 4% |
| Spain | 21% | 10% | 4% |
| Netherlands | 21% | 9% | 0% |
| Poland | 23% | 8% | 5% |
| Hungary | 27% | 18% | 5% |
Note: Tauxs shown are for digital services. Some countries offer reduced rates for digital books or publications. Always check the latest rates with local tax authorities.
Proper record-keeping is essential for digital service TVA compliance. You must maintain evidence of the customer's location and the TVA rate applied.
Retention Period: Keep all records for at least 6 years. DGFIP may request documentation during audits to verify TVA calculations and customer locations.
Are you TVA-registered in la France? Do you sell to EU consumers? Are your sales B2C or B2B? This determines whether you need OSS registration.
Register in an EU member state through your chosen tax authority. You'll provide business information and select your reporting member state.
Implement systems to capture and verify customer location (IP address, billing address, payment method). Configure your invoicing software accordingly.
File quarterly OSS returns showing sales by country. Declare TVA at the appropriate rate for each customer's location. Files are submitted electronically.
Pay TVA calculated across all countries. Payment is made to the reporting member state. Keep records of all payments and correspondence.
MOSS (Mini One-Stop Shop) was replaced by OSS. MOSS is no longer available as of 2021. All businesses now use the standard OSS scheme for B2C sales.
Apply the hierarchy: billing address > IP address > payment method. If multiple sources conflict, document your decision and the evidence used. This is important for audit purposes.
If you can't determine customer location despite reasonable efforts, you may apply your own country's TVA rate (20% en France). Document your evidence-gathering attempt.
OSS returns are filed electronically through your designated EU tax authority's portal. Most returns require CSV uploads of sales data by country. Filing is typically quarterly.
France uniquement sales follow standard TVA française rules (20% standard rate). No OSS registration needed. File regular TVA returns with la DGFIP using Déclaration en ligne (impots.gouv.fr).
Explore our guides on TVA-exempt items, reverse charge rules, and digital service compliance.