{"id":69431,"date":"2022-01-10T11:24:17","date_gmt":"2022-01-10T10:24:17","guid":{"rendered":"https:\/\/blog.hellotax.com\/blog\/?p=69431"},"modified":"2022-06-10T09:54:32","modified_gmt":"2022-06-10T07:54:32","slug":"one-stop-shop-report-creation","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/one-stop-shop-report-creation\/","title":{"rendered":"Creating One-Stop-Shop reports: this is how it works"},"content":{"rendered":"\r\n<p>Anyone who has registered for the <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-procedure\">One-Stop-Shop procedure<\/a> 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.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" class=\"wp-image-69428\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/01\/Oss-meldung-erstellen-1024x536.jpeg\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/01\/Oss-meldung-erstellen-1024x536.jpeg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/01\/Oss-meldung-erstellen-300x157.jpeg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/01\/Oss-meldung-erstellen-768x402.jpeg 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/01\/Oss-meldung-erstellen.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"h-what-is-a-one-stop-shop-report\">What is a One-Stop-Shop report?<\/h2>\r\n\r\n\r\n\r\n<p>For the <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop\/\">One-Stop-Shop<\/a>, the OSS report corresponds roughly to what the <a href=\"https:\/\/hellotax.com\/vat-returns\/\">VAT return<\/a> represents for dealers with <a href=\"https:\/\/hellotax.com\/vat-registration\/\">VAT registration<\/a>. This is why the report\u00a0 is also called a <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-return\">One-Stop-Shop declaration<\/a>.<\/p>\r\n\r\n\r\n\r\n<p>Every seller who has completed a <a href=\"https:\/\/hellotax.com\/one-stop-shop\/\">One-Stop-Shop registration<\/a> must create these reports on a quarterly basis and submit them in their country of registration. However, creating the OSS report is usually more complex than preparing regular local VAT returns, due to the need to split sales by multiple factors.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"h-how-can-i-create-a-one-stop-shop-report\">How can I create a One-Stop-Shop report?<\/h2>\r\n\r\n\r\n\r\n<p>To prepare for <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-report-submission\/\">submitting OSS reports<\/a>, you should first sort all your sales. This can be challenging, especially for cross-border sellers who <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-sign-up\/\">signed-up for the One-Stop-Shop<\/a>. This is because all sales must be sorted by:\u00a0<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li style=\"list-style-type: none;\">\r\n<ul data-start=\"1478\" data-end=\"1651\">\r\n<li data-start=\"1478\" data-end=\"1549\">\r\n<p data-start=\"1480\" data-end=\"1549\"><strong data-start=\"1480\" data-end=\"1501\">Country of origin<\/strong> (where the goods were stored &amp; dispatched from)<\/p>\r\n<\/li>\r\n<li data-start=\"1550\" data-end=\"1615\">\r\n<p data-start=\"1552\" data-end=\"1615\"><strong data-start=\"1552\" data-end=\"1578\">Country of consumption<\/strong> (where your end customers are based)<\/p>\r\n<\/li>\r\n<li data-start=\"1616\" data-end=\"1651\">\r\n<p data-start=\"1618\" data-end=\"1651\"><strong data-start=\"1618\" data-end=\"1630\">VAT rate<\/strong> (regular or reduced)<\/p>\r\n<\/li>\r\n<\/ul>\r\n<p data-start=\"1653\" data-end=\"1726\">The best way to create a successful One-Stop-Shop report is step by step.<\/p>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-step-1-country-of-origin\">Step 1: country of origin<\/h3>\r\n\r\n\r\n\r\n<p data-start=\"1763\" data-end=\"2064\">Start by sorting all deliveries according to the <strong data-start=\"1812\" data-end=\"1833\">country of origin<\/strong>, meaning the country in which your products were stored and from where the supply chain to the buyer began.<br data-start=\"1941\" data-end=\"1944\" \/>If you do <strong data-start=\"1954\" data-end=\"1974\">not store abroad<\/strong>, the creation of the OSS report is much simpler and you can usually skip this first step.<\/p>\r\n<p data-start=\"2066\" data-end=\"2279\">However, if you\u2014like many sellers using <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-amazon\/\">Amazon&#8217;s FBA and One-Stop-Shop<\/a>\u2014store products in several countries at once, this step is critical. You\u2019ll need to create individual lists for your transactions based on each storage location.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-step-2-country-of-consumption\">Step 2: country of consumption<\/h3>\r\n\r\n\r\n\r\n<p data-start=\"2321\" data-end=\"2491\">Next, split each country-of-origin list by the <strong data-start=\"2368\" data-end=\"2394\">country of consumption<\/strong>, i.e. the country to which the products were delivered or where your end customers are resident.<\/p>\r\n<p data-start=\"2493\" data-end=\"2785\">Transactions where the country of origin and country of consumption are <strong data-start=\"2565\" data-end=\"2577\">the same<\/strong> must be filtered out here. These are <strong data-start=\"2615\" data-end=\"2633\">domestic sales<\/strong> and need to be reported via the usual local VAT return (not in the OSS), since OSS is only applicable to <strong data-start=\"2739\" data-end=\"2784\">cross-border B2C deliveries within the EU<\/strong>.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-step-3-vat-rate\">Step 3: VAT rate<\/h3>\r\n\r\n\r\n\r\n<p data-start=\"2813\" data-end=\"3160\">Finally, if you sell different types of products that are taxed at <strong data-start=\"2880\" data-end=\"2903\">different VAT rates<\/strong> in each EU country, you must create <strong data-start=\"2940\" data-end=\"2970\">separate lists by VAT rate<\/strong>. On our blog, we have explained in more detail <a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"3018\" data-end=\"3159\">which sales have to appear in which declarations as part of a few One-Stop-Shop examples<\/a>.<\/p>\r\n\r\n\r\n\r\n<h2 data-start=\"3167\" data-end=\"3212\">The easiest tools for creating OSS reports<\/h2>\r\n<p data-start=\"3213\" data-end=\"3519\">You can prepare your lists manually in <strong data-start=\"3252\" data-end=\"3274\">Excel or CSV files<\/strong>. Alternatively, dedicated solutions like the <strong data-start=\"3320\" data-end=\"3345\">hellotax OSS software<\/strong> can automate this for you. Our tool automatically detects countries of origin, consumption, and applicable VAT rates and compiles complete <a href=\"https:\/\/hellotax.com\/vat-one-stop-shop-report\/\">One-Stop-Shop reports<\/a> for easier submission.<\/p>\r\n\r\n\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2021\/07\/OSS_CTA_800x800_01.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Hellotax One-Stop-Shop Solution<\/h3><ul>\n<li><b>Automated<\/b> identification of B2C sales<\/li>\n<li><b style=\"letter-spacing: -0.2px;\">Automated<\/b><span style=\"letter-spacing: -0.2px;\"> determination of your tax rates<\/span><\/li>\n<li><b style=\"letter-spacing: -0.2px;\">Handling<\/b><span style=\"letter-spacing: -0.2px;\"> of OSS registrations and reports<\/span><\/li>\n<li><b style=\"letter-spacing: -0.2px;\">Quality control<\/b><span style=\"letter-spacing: -0.2px;\"> for your transactions<\/span><\/li>\n<\/ul>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"h-what-do-i-do-with-the-one-stop-shop-report-that-i-have-created\">What do I do with the One-Stop-Shop report that I have created?<\/h2>\r\n\r\n\r\n\r\n<p data-start=\"3593\" data-end=\"3713\">Because the European OSS is valid EU-wide, what happens next depends on the EU country where you are registered for OSS.<\/p>\r\n<p data-start=\"3715\" data-end=\"3920\">For example, sellers registered for <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-germany\/\">OSS in Germany<\/a> must submit their completed OSS reports via the <a href=\"https:\/\/www.elster.de\/bportal\/start\" target=\"_blank\" rel=\"noopener\">website of the BOP portal of the German Federal Central Tax Office.<\/a><\/p>\r\n<p data-start=\"3922\" data-end=\"4188\">After registration and certification, you\u2019ll find a specific <a class=\"_ps2id\" href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-report-form\" data-ps2id-offset=\"\">form for the OSS report<\/a> on the portal that you fill out and submit. We\u2019ve explained <a href=\"https:\/\/hellotax.com\/blog\/one-stop-shop-report-submission\/\">the submission of the One-Stop-Shop report step-by-step on our blog.<\/a><\/p>\r\n<p data-start=\"3922\" data-end=\"4188\">\u00a0<\/p>\r\n\r\n\r\n\r\n<h2 data-start=\"4195\" data-end=\"4228\">Prefer to automate everything?<\/h2>\r\n<p data-start=\"4229\" data-end=\"4524\">If you don\u2019t have time to manually create and submit One-Stop-Shop reports, the <strong data-start=\"4309\" data-end=\"4326\"><a href=\"https:\/\/hellotax.com\/\">hellotax<\/a> team<\/strong> can help. We not only generate the OSS reports for you, but can also submit them across Europe. This means no more compiling long lists or entering transactions on multiple tax authority websites.<\/p>\r\n<p data-start=\"4526\" data-end=\"4659\"><strong data-start=\"4526\" data-end=\"4546\">Contact us today<\/strong> for a <a class=\"cursor-pointer\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"4553\" data-end=\"4602\">free consultation<\/a> to learn more and get answers to all your OSS questions.<\/p>\r\n\r\n\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\n<h2 data-start=\"4666\" data-end=\"4693\">Additional note for 2025<\/h2>\n<p data-start=\"4694\" data-end=\"5020\">The <strong data-start=\"4698\" data-end=\"4731\">VAT in the Digital Age (ViDA)<\/strong> proposals continue to advance, and it is likely that by 2028, OSS will expand to include more types of cross-border transactions, potentially even B2B. Staying compliant with current OSS requirements now puts your business in a strong position to adapt seamlessly to these future changes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. What is a One-Stop-Shop report? For the One-Stop-Shop, the OSS [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":69428,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"yes","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5593],"tags":[5935,6364,5604,6358,6366],"class_list":{"0":"post-69431","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-vat-compliance","8":"tag-cross-border-e-commerce-vat","9":"tag-eu-e-commerce-vat","10":"tag-oss","11":"tag-vat-compliance-eu","12":"tag-vat-returns-automation","13":"entry"},"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/69431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=69431"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/69431\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/69428"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=69431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=69431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=69431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}