VAT, OSS & outside the EU
The data behind the OSS report
The Countries, Transactions, Rates & method and Year tabs of the OSS report, and which orders the report counts.
The tabs in the OSS report show the figures behind the declaration lines.
Where: Reports › OSS, the Countries, Transactions, Rates & method and Year tabs.
Countries
Sales by country shows all sales per country in the quarter, not only OSS. The classes are OSS, Domestic, EU B2B and Export. The table shows orders, refunds, taxable amount and VAT in the base currency, and VAT in EUR. Each month has its own column with the taxable amount. Filter by class. With several storefronts you can also filter by storefront.
Press a country to see:
- Rate lines: the VAT rows per rate, with goods and shipping apart
- Months and Storefronts: the country's sales per month and per storefront
- Evidence of the destination: every order with date, delivery country, billing country and Kustom's purchase country
- the refunds with date and reason
Evidence of the destination marks countries that differ. The row also shows carrier, delivery date and tracking number. For businesses it shows the VAT number and the VIES answer. Download CSV downloads the country's transactions.
Transactions
Transactions has one row per sale, refund and released rest in the quarter. Each row covers one rate, and either goods or shipping. The total per country and rate is the declaration line.
Filter by country, class, storefront and Sales, Refunds or Released. Earlier quarters only shows the corrections. Search by order number in the search field. Press a row to see everything about it:
- what was sold and how many, order date and event date
- amount in the order's currency, rate to the base currency, amount in the base currency and in EUR
- customer type, VAT number and the VIES answer from the purchase
- country of dispatch, delivery country, billing country and Kustom's purchase country
- payment method and reference, when and how much was captured
- when the order was shipped and delivered, with carrier and tracking number
- the reason for a refund or a release
Article 63c of Implementing Regulation 282/2011 requires you to keep these details. Download CSV and Download Excel include every row that matches the filters. For a filed quarter you choose Filed or Live. Filed shows the rows from filing. Live shows the orders as they are now.
Rates & method
| Card | Shows |
|---|---|
| ECB rates | Every rate the quarter uses, corrections included, with date and source. Provisional means the rate for the right day is missing. |
| VAT rates used | Every rate used per country, beside the country's rates. A rate that is not the country's is marked. |
| Reconciliation | Per currency: the transactions against order totals, captured amounts and completed refunds. The card lists orders that do not match. |
| Method | How the report counts, in plain words. |
Released rests are not part of Reconciliation.
Year
Year shows the year's four quarters with status, VAT and corrections in EUR. The OSS VAT by country table shows the VAT per country and quarter. Filed quarters show as they were filed.
EU threshold adds up the year's sales to consumers in other EU countries, after refunds. The card compares the total with the threshold of 10,000 EUR. With SEK as the base currency the threshold is 99,680 SEK. The card shows the day and the order that passed the threshold, and last year's total. Under the OSS scheme the card is for information only. The checkout already charges the customer country's VAT.
What the report counts
- Orders with status paid, fulfilled, shipped, completed or refunded.
- Cancelled orders with a completed refund.
- Not test orders. Those are orders paid in Kustom's playground and orders marked with Mark as test order. See Test orders.
- An order belongs to the quarter of its order date in the home country's time zone, Europe/Stockholm for SE.
- The country of consumption is the delivery address's country. If it is missing, the billing address's country applies, and last the home country.
- A refund is spread proportionally over the order's VAT groups.
- A refund belongs to the quarter it was completed in. In the order's own quarter it reduces the rows. In a later quarter it becomes a correction.
- A released rest of a Kustom payment reduces the sale on the day you release it. It shows as a Released row. See Capture, refund and cancel.
- The report converts other currencies via the euro at the ECB rate for the quarter's last day. It does not use the rate on the order.
- The report converts a correction at the rate of the order's own quarter.
- The transactions have four decimals. The report rounds the declaration lines to two decimals after summing.
- A test order marked after filing becomes a correction in the next return.