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VAT, OSS & outside the EU

Filed quarters and the auditor pack

Lock an OSS quarter once the return is filed, see changes afterwards and download the data for your auditor.

Last updated · 5 min read

A filed quarter is locked with the figures from filing.

Where: Reports › OSS, the Filing tab. The Auditor pack button is at the top of the page.

Mark the quarter as filed

  1. File the return with the Swedish Tax Agency.
  2. Open Reports › OSS and choose the quarter.
  3. Open the Filing tab.
  4. Fill in Reference from the Tax Agency and Note if you like. Both fields are optional.
  5. Press Mark as filed.
  6. Press Mark as filed again in the dialog, for example Mark 2026-Q3 as filed?

BunStack now saves the report, the checks, the rates and every transaction. Overview, Countries, Transactions and Year show the saved figures. Overview shows the Filed on line with the date and who filed.

FieldLimit
Reference from the Tax AgencyAt most 200 characters
NoteAt most 2,000 characters

You can also mark a quarter without sales. OSS requires a return even when you have nothing to declare.

When the quarter cannot be marked

The Can't be filed yet box says why.

MessageCauseWhat to do
The quarter ends on …The quarter is running.Wait until the quarter has ended.
No … rate is stored for … yet.The ECB rate for the quarter's last day is missing.Wait for the rate. BunStack fetches the ECB rates every weekday at 15:40 UTC.
The … rate for … is not stored yet (the newest is from …).The newest rate is older than the quarter's last day.Wait for the rate.

If an order changes while you mark the quarter, the marking stops. The saved data must always add up to the return. Press Mark as filed again.

The checksum

The Filed card shows Snapshot SHA-256. BunStack calculates the sum on the report and all transactions, in order. The auditor pack has the same text in the file Ogonblicksbild.txt. You can recalculate the sum outside BunStack. It shows that the data has not changed since filing.

Changes after filing

An order that is paid, changed or added after filing does not change the filed quarter. The Changed since filing card shows the difference per country, rate and goods or shipping. The amounts are in the base currency and in EUR at the quarter's rate. Declare the difference as a correction in a later return. The A filed quarter has changed check reminds you in the four following quarters.

A refund always belongs to the quarter it was completed in. It becomes a correction in that quarter and does not show here.

Reopen a quarter

  1. Press Reopen quarter on the Filed card.
  2. Write the reason in Why. The field is required, at most 1,000 characters.
  3. Press Reopen quarter.

BunStack keeps the earlier filing with who, when and why. The quarter shows current figures until you mark it again. History under Filing keeps every filing with no time limit. Activity log shows the events oss.quarter_filed and oss.quarter_reopened for the plan's retention period, 7 to 365 days.

The auditor pack

Auditor pack downloads a ZIP file for the quarter, for example OSS-2026-Q3-revisorspaket-inlamnad.zip. A provisional quarter gets -preliminar in the name. The files are in Swedish. The CSV files use semicolons and decimal commas and open in Excel.

For a filed quarter the files come from filing. The exceptions are Orderrader.csv, Andringar.csv and the checks marked Nu (now) in Kontroller.csv. BunStack reads them when it makes the pack. Metod.txt says which files are which.

FileContents
Sammanstallning.pdfThe company, period, status, reference, EUR rate, VAT to pay, declaration lines, corrections, what is not in OSS and the checks
Ogonblicksbild.txtFiled quarter: the report and every transaction from filing. BunStack calculates the checksum on this text.
Andringar.csvFiled quarter: what has changed since filing, per country, rate and goods or shipping
Deklarationsrader.csvThe same file as Export CSV
Transaktioner.csv, Transaktioner.xlsxEvery sale, refund and released rest per rate, with the details in Article 63c
Orderrader.csvThe order lines and refund lines behind the transactions
Per land.csvAll sales per country, class and month
Rattelser.csvThe corrections and the refunds behind them
Valutakurser.csvEvery ECB rate used, with date and source
Momssatser.csvEvery rate used per country, against the country's rates
Kontroller.csvThe checks now and, for a filed quarter, at filing
Avstamning.csvThe declaration lines against the transactions. Per currency, sales and refunds against order totals and captured amounts.
Metod.txtHow the report counts and which files come from filing
Kontrollsummor.txtSHA-256 for every other file in the pack

Check the files

  1. Unzip the ZIP file.
  2. Open a terminal in the folder.
  3. Run shasum -a 256 -c Kontrollsummor.txt on macOS or Linux. On Windows you check one file at a time with certutil -hashfile Transaktioner.csv SHA256.
  4. Run shasum -a 256 Ogonblicksbild.txt and compare with Snapshot SHA-256 under Filing.

Keep the data

You must keep the details of the OSS sales for ten years after the end of the sales year. Article 369k of the VAT Directive requires it. They must be available electronically on request. BunStack keeps filed quarters for as long as the workspace exists.

Note: Download the auditor pack when you mark a quarter as filed. Keep it with the rest of your bookkeeping.

See also