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VAT, OSS & outside the EU

The OSS report quarter by quarter

How to produce and file the OSS return with BunStack's report and CSV.

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Reports › OSS shows one quarter at a time.

What the report contains

  • Rows per country of consumption, rate type (standard, reduced, zero) and goods/shipping with taxable amount and VAT in the base currency and in EUR.
  • The EUR rate is the ECB rate on the last day of the quarter. Until it exists the report is shown as provisional.
  • Corrections: refunds that relate to an earlier quarter are listed separately at that quarter's rate, because the OSS return corrects the original period.
  • A summary of domestic sales, B2B with reverse charge and exports outside the EU, so you can see that everything is classified.
  • The table Outside the EU for VAT you charged under a registration in a non-EU country (VOEC, UK), which is declared to that country.

Basis

Paid orders (paid, fulfilled, shipped, completed, refunded) by order date in UTC. Country of consumption is the delivery address's country. Refunds are netted proportionally over the order's rate groups.

File the return

  1. Choose the quarter and check that the EUR rate is not provisional.
  2. Export CSV. The file has the Swedish Tax Agency's column order: country of consumption, rate type, rate, taxable amount EUR, VAT EUR, taxable amount in base currency, VAT in base currency, number of orders, plus the corrections block.
  3. Fill in the OSS return at your tax agency with the rows. The return is due by the last day of the month after the quarter.

If you sell only in the home country or under the threshold there is nothing to declare in OSS; the report then shows only the domestic total.