Overview

Your OSS (One Stop Shop) quarterly filing allows you to declare VAT due on cross-border B2C sales within the EU through one single return. To ensure your filing is complete and compliant, it’s important to understand exactly which transactions must be included each quarter.

This article explains what your OSS return covers, which transactions belong in OSS, and what should not be included.

✔️ What Is Included in Your OSS Quarterly Filing

Your OSS filing must include all B2C (business-to-consumer) cross-border transactions within the EU. These are typically:

1. Cross-border B2C Goods Sales Within the EU

Transactions where goods are shipped from one EU country to private individuals in another EU country, for example:

• Goods shipped from Germany → France

• Goods shipped from Spain → Italy

• Goods shipped from Netherlands → Belgium

This applies to:

• Marketplace sales (Amazon, eBay, Etsy, etc.)

• Webshop sales (Shopify, WooCommerce, etc.)

• Manual orders fulfilled cross-border

2. Digital Services to EU Consumers (if applicable)

If you sell electronic or digital services B2C, these must also be reported in OSS:

• e-books and online media

• downloadable digital products

• software and SaaS sold to private individuals

• streaming or subscription-based digital services

3. VAT Charged at Destination Country Rates

OSS filings use the VAT rate of the customer’s EU country, so you must include:

• Correct VAT amounts

• Correct VAT rate per country (e.g., FR 20%, IT 22%, NL 21%)

❌ What Is NOT Included in OSS Filings

OSS does not cover every transaction. The following must not be included in your OSS return:

1. Domestic Sales

German sales: Domestic B2B and B2C sales

Sales made within the same country (e.g., Germany → Germany) belong in the domestic VAT return, not in OSS. 

2. B2B Transactions (Business Customers)

Sales to EU businesses where the customer provides a valid VAT number should be:

• Zero-rated via the reverse charge mechanism

• Reported in EC Sales Lists (if required)

These must not be included in OSS filings.

3. Non-EU Sales

Exports outside the EU (e.g., US, UK, Switzerland) are not part of OSS.

4. Movement of Own Stock (No B2C Sale)

Transfers of stock between EU warehouses are not part of OSS.

*Please note NIL / Zero filings must be made if you are OSS registered and not trading. 

📝 Summary

Your OSS quarterly filing covers:

Providing complete and accurate data ensures your OSS returns are filed correctly and on time.