VAT, OSS & outside the EU
The OSS report quarter by quarter
The quarter's declaration lines, warnings and checks, and how you file the OSS return and mark the quarter.
The OSS report shows what you declare for a quarter.
Where: Reports › OSS. The report needs the admin or owner role.
Choose the quarter
Choose the year and Q1–Q4. During a running quarter, Go to switches to the previous one, for example Go to 2026-Q2. The report has six tabs: Overview, Countries, Transactions, Rates & method, Filing and Year. The tab is in the address. A link opens the same tab.
The year's four quarters sit at the top with their status. Press a quarter to open it.
| Status | Means |
|---|---|
| Filed | The quarter is marked as filed. The date is below. |
| Ready to file | The quarter has ended. The due date for the return is below. |
| Open | The quarter is running. |
| Not started | The quarter has not begun. |
| Provisional | The ECB rate for the quarter's last day is not in yet. |
Overview
Warnings appears when the data is wrong. The card says Fix these before you declare. and lists:
- orders without a delivery country, which count as domestic
- orders in a currency the ECB has no rate for, which stay out of the totals
- order lines without a VAT rate, which count as 0 %
The card lists the orders without a rate per currency and quarter, with the count and the amount in the currency.
Checks goes through the quarter's orders. Each check shows the number of orders and links to them.
| Check | Level | What it finds |
|---|---|---|
| ECB rate not in yet | Stops filing | A rate the report needs is missing for the quarter's last day. |
| VAT rate does not match the country | Check | A line has a rate other than the country's rate for its category on the order date. |
| Home country's rate on an OSS sale | Check | A sale to another EU country has the home country's rate. That is right only before your OSS registration. |
| Reverse charge without a valid VIES check | Check | The order has reverse charge without a valid VIES answer. |
| Order total differs from its lines | Check | The order total differs by more than 0.05 from the lines and shipping. |
| Currency without an ECB rate, No destination country, Line without a VAT rate | Check | The same errors as under Warnings, per order. |
| A filed quarter has changed | Check | One of the four previous quarters has changed since it was filed. |
| VAT number given, sold as a consumer sale | Note | The customer gave a VAT number but paid VAT. |
| Countries disagree | Note | Delivery country, billing country and Kustom's purchase country differ. |
| Counted, payment not captured | Note | The order counts but the money has not been captured. |
| Counted, not shipped | Note | The order counts but has not been shipped. |
The line above the report shows the EUR rate: the ECB rate for the quarter's last day, under Article 369h of the VAT Directive. The report converts other currencies via the euro at the same day's rate. When the ECB publishes nothing that day, for example on a weekend or Good Friday, the next publication applies.
The report is provisional until the rate is in, for the base currency and for every currency the orders were paid in. The report marks this in a box with a yellow border that gives the date of the rate it waits for. The box also lists other missing rates, for example the rate of an earlier quarter that a correction is converted at.
Below the checks:
- OSS VAT DUE and OSS TAXABLE in EUR, with the base-currency amount below. OSS ORDERS shows the number of orders and countries.
- To pay adds the VAT and the corrections together. The card shows the payment due date.
- Declaration lines has one row per country of consumption and rate type in EUR. Goods and shipping are merged. These are the rows you enter with the Swedish Tax Agency.
- Goods and shipping separately shows the same rows split into goods and shipping.
- Corrections · earlier quarters shows refunds and released rests that relate to an earlier quarter.
- Not in OSS shows Domestic, EU B2B · reverse charge and Non-EU · export.
- Outside the EU · VOEC / UK shows VAT under a registration outside the EU. See VOEC and countries outside the EU.
The report does not count test orders. Those are orders paid in Kustom's playground and orders marked with Mark as test order. See Test orders. The data behind the OSS report sets out which orders count.
Without sales to other EU countries, the report shows Nothing to declare. instead of the declaration lines. A filed quarter shows the figures from filing, with the Filed on line, the date and who filed. See Filed quarters and the auditor pack.
File the return
- Choose the quarter.
- Check that the report is not provisional.
- Go through Warnings and Checks.
- Press Export CSV.
- Enter the rows and the corrections in the Swedish Tax Agency's e-service.
- Open the Filing tab and press Mark as filed.
The quarter is now locked with the figures from filing. See Filed quarters and the auditor pack.
Export CSV gives a file with semicolons and decimal commas. The columns are in Swedish: Konsumtionsland (country of consumption), Momssatstyp (rate type), Momssats (%), Beskattningsunderlag (EUR) (taxable amount), Momsbelopp (EUR) (VAT amount), Beskattningsunderlag (SEK), Momsbelopp (SEK) and Antal ordrar (orders). SEK is the base currency's code. The Rättelser block (corrections) comes last. The button is grey when the quarter has neither rows nor corrections.
Note: File the return by the last day of the month after the quarter. File it even when you have nothing to declare.
See also
- The data behind the OSS report: the Countries, Transactions, Rates & method and Year tabs, and what the report counts.
- How VAT is calculated
- Reports