Anyone who has registered for the One-Stop-Shop procedure is obliged to regularly create One-Stop-Shop reports and submit them to the tax authorities. The easiest way to create an OSS report and information on what to look out for can be found in the following article.
Antonia KlattLast Updated on 10 June 2022
What is a One-Stop-Shop report?
For the One-Stop-Shop, the OSS report corresponds roughly to what the VAT return represents for dealers with VAT registration. This is why the report is also called a One-Stop-Shop declaration.
Every retailer who has completed a One-Stop-Shop registration must create these reports on a quarterly basis and submit them in the country of registration. Unfortunately, the creation of the OSS report is a lot more complicated than that of the regular returns.
How can I create a One-Stop-Shop report?
To prepare for submitting OSS reports, you should first sort all your sales. That can be a problem, especially for multinationally active sellers who signed-up for the One-Stop-Shop. This is because all sales have to be sorted by:
- Country of origin
- Country of consumption
- VAT rate
The best way to create a successful One-Stop-Shop report is steps-by-step.
Step 1: country of origin
First you sort all deliveries according to the country of origin, meaning the country in which your products were stored and in which the supply chain to the buyer began. If you do not store abroad, the creation of the One-Stop-Shop report is a lot easier. In this case you can skip the first step.
But if you, like many sellers who use Amazon’s FBA and One-Stop-Shop, store products in several countries at once, this step presents a bigger hurdle. Then you have to create individual lists for your transactions that are based on the countries in which the deliveries were initially stored.
Step 2: country of consumption
In the second step of creating One-Stop-Shop reports, the country-of-origin lists must be split up further. This time you sort the deliveries according to the country of consumption, i.e. the country to which they were delivered or where the end customers are residents.
Deliveries in which the country of consumption and the country of origin match can be sorted out in this step. For these sales, a normal local VAT return instead of a One-Stop-Shop return must be created, as the OSS is only applicable to cross-border deliveries.
Step 3: VAT rate
After step 2, the One Stop Shop report creation is almost complete and you should have a few individual lists. The third step is only necessary if you sell and ship products from different product categories which are subject to different VAT rates in the different EU countries. Separate lists must then be created for each regular or reduced VAT rate. On our blog, we have explained in more detail which sales have to appear in which declarations as part of a few One-Stop-Shop examples.
The easiest way to create One-Stop-Shop reports is using Excel or CSV files. Alternatively, technical solutions such as the hellotax OSS software can be used. This software automatically recognizes the countries of origin and consumption, as well as VAT rates and independently creates One-Stop-Shop reports that simplify the submission enormously.
Hellotax One-Stop-Shop Solution
- Automated identification of B2C sales
- Automated determination of your tax rates
- Handling of OSS registrations and reports
- Quality control for your transactions
What do I do with the One-Stop-Shop report that I have created?
Since the European One-Stop-Shop is valid and available throughout the Union, it depends on the EU country in which you are based or registered i what happens to the completed One-Stop-Shop report. Sellers who have registered for the One-Stop-Shop in Germany must submit the completed OSS report via the website of the BOP portal of the German Federal Central Tax Office.
After successful registration and certification, you will find a form for the One-Stop-Shop report on the website that you have to fill out and send out. To ensure that this works smoothly, we have explained the submission of the One-Stop-Shop report step-by-step on our block.
Alternatively, if you don’t have time to create One-Stop-Shop reports or submissions, you can contact the hellotax team. We not only create the OSS reports, we can also submit them for you across Europe. This saves you since you no longer heve to compile lists and type in a lot of entries on the websites of the tax authorities. Contact us today to find out more in a free consultation and clarify all your questions.
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