The choice depends on the physical flow of goods, regardless of the nationality of the seller. Thus, if sales are from a stock in the European Union to customers also in the EU, they must be considered as intra-Community distance sales. The seller will have to register to the EU OSS in the country of the goods departure. (here France), to report sales through a fiscal representative. The seller will have to register to IOSS only if the physical flow comes directly from a country outside the European Union.