EU-wide filing of OSS return

 

If you have booked the OSS Add-On with Taxdoo, you are able to download the OSS export quarterly in your dashboard under Compliance → Filings → Download → European Union.

 

In the following we will explain to you how you have to proceed with these files. This mainly depends on in which country you are registered for the OSS.

 

You are registered for the OSS in Germany: 

More information regarding this topic you can find here.

 

You are registered for the OSS in Austria: 

You will find in your dashboard under “Compliance", Filings”, "Download", a xml file, which contains your OSS relevant transactions. This file has to be uploaded in the portal of the Austrian authorities, in which you have also registered for the OSS (https://finanzonline.bmf.gv.at/fon/). 

 

You are registered for the OSS in countries other than Germany and Austria: 

You will find in your dashboard under “Compliance", "Filings", "Download", "European Union” an Excel file, which contains your OSS relevant transactions. 

 

In the following lines, we provide you with some more information on which data, and where you can find it in the above-mentioned file: 

 

1. Distance B2C sales of goods made from the company's country of establishment to customers based in other EU countries.
2. Distance B2C sales in which dispatch or transport of the goods begin in other EU countries, excluding the company's country of establishment.

Example: Company is established in Spain and sells goods stored in a Polish warehouse to a German end customer. In other words, the goods were shipped from warehouses in a Member State other than the seller's country of establishment (in our example, Spain). For shipments fulfilled from the seller's country of establishment refer to "1.DS - country of est.”

3. Corrections of previous quarterly reports. The corrections tab includes all necessary information to adjust previously filed OSS declarations. The aim of corrections is preventing the company from overpaying or underpaying VAT. A correction need may arise, for example, from a company's client returning a product in the next reporting period or by an accidental omission of one or several sales in a previous OSS report. 

 

The file will be provided for quarterly reports and will contain the following information:

 

1. DS - country of est.: This tab contains distance B2C sales which have been performed from the company’s country of establishment to other EU countries 

 

The data shown for every sale, is the following: 

• Country of consumption, meaning the country where goods were supplied to your customer. Where dispatch or transport ended.
• Tax rate type, meaning the VAT rate type applicable to the sale, which is dependent on the information the client provided and can be either: standard, reduced or super reduced. 
• Tax rate, which refers to the % applicable, according to the appropriate tax rate type.
• Tax base, net amount, meaning the value of goods sold, not taking VAT into account.
• Tax amount, which means the tax amount payable, calculated by applying the tax rate to your tax base.

 

2. DS - not country of est.: This tab contains all distance B2C sales which the company has performed from other EU countries, excluding the company’s country of establishment.

 

The data shown is the following:

• Country, meaning country from where the goods were initially dispatched or transported from.
• VAT-ID, which is the company’s own VAT-ID in the country of dispatch or where the supply started and shall not be confused with a normal tax ID number.
• Country of consumption, meaning the country where goods were supplied to the customer. Where dispatch or transport ended.
• Tax rate type, meaning the VAT rate type applicable to the sale of goods, which is dependent on the information the client provided and can be either: standard, reduced or super reduced. 
• Tax rate, which refers to the % applicable, according to the appropriate tax rate type.
• Tax base, net amount, meaning the value of goods sold, not taking VAT into account.
• Tax amount, which means the tax amount payable, calculated by applying the tax rate to your tax base.

 

3. Corrections: This tab contains corrections of previous reporting quarters. This tab is not relevant for the first filing period of Q3 2021, as sales that happened prior to this date could not have been declared via the OSS. 

 

The information provided is the following:

• Year, which is the year to which the incorrect report corresponds.
• Quarter, meaning the quarter of correction, which can be: Q1 (January - March), Q2 (April - June), Q3 (July - September) or Q4 (October - December).
• Country of consumption, meaning the country where goods were supplied to your customer. Where dispatch or transport ended.
• Balance of initial tax amount, which is the tax amount payable reported in the incorrect tax return. Not applicable in the case of Spanish OSS.
• Tax amount to be corrected in EUR, which refers to the corrected tax amount payable in euros.

 

The aforementioned excel file can be used to submit your OSS return in your country in the respective portal of the tax authorities.