France has published Decree no. 2021-692 of 31 May 2021, which specifies new rules for VAT returns and recovery for persons using one of the three EU one stop shops for declaring VAT in relation to e-commerce. This includes the non-EU One Stop Shop, the EU One Stop Shop, and the Import One Stop Shop, which are effective from 1 July 2021 as part of the EU's VAT e-commerce package. The key point of Decree no. 2021-692 is the appointment of the competent authority for the one stop shops, which …