VAT and French EPR: two obligations, two registrations
Direct answer: French EPR and EU VAT are two separate obligations. EPR is about the products you place on the French market: you join an eco-organisation for each scheme concerned, you receive a unique identifier (UIN), you declare your quantities and you pay an eco-contribution. VAT is about your sales: registration, returns and, where it applies, the One-Stop-Shop. Neither registration replaces the other, and an EPR number is not a VAT number. UIN France works on the EPR side as a representative established in France; on the VAT side it works with hellotax, whose tax advisers handle EU VAT registrations, returns and OSS for online sellers.
Two obligations are regularly confused by sellers shipping into France: extended producer responsibility (EPR) and value added tax (VAT). They are separate, they are registered separately, and one number never stands in for the other.
What sits on each side
- Extended producer responsibility (EPR)
- Concerns the products you place on the French market. You join an eco-organisation for each scheme, you receive a unique identifier (UIN), you declare your quantities and you pay an eco-contribution. A producer with no establishment in France appoints a representative established in France (article L. 541-10-9-1 of the Code de l'environnement). This is the part UIN France works on \— see the UIN page and who pays, channel by channel.
- Value added tax (VAT)
- Concerns your sales: registration where it is required, periodic returns, and the One-Stop-Shop where it applies. Nothing in an EPR registration produces a VAT number, and nothing in a VAT registration produces a UIN.
Who we work with on VAT
hellotax handles EU VAT compliance for online sellers \— registrations, returns and the One-Stop-Shop \— with its own tax advisers. hellotax.com \— their own site, their own terms.
FAQ
Does my UIN cover VAT?
No. A unique identifier (UIN) is issued for an extended producer responsibility scheme and identifies you as a producer for that scheme. It says nothing about VAT, and a VAT number says nothing about EPR.
Who does what?
UIN France acts as your representative established in France for the EPR schemes you determine concern your products. hellotax works on EU VAT: registrations, returns and the One-Stop-Shop. The two are handled separately, under separate contracts.
Is hellotax part of REP·Pro?
No. hellotax is a separate company, with its own contract, its own scope and its own terms. The link on this page is a referral link, which means REP·Pro may receive a commission if you become their customer. It changes nothing in what you pay them.
Which of the two applies to me?
This page describes two sets of obligations and who works on each. It does not say which of them applies to your company, and it is not advice on an individual case.