If your business is registered for the One Stop Shop (OSS) in Spain, VAT reported through OSS is paid to the Spanish Tax Authorities (AEAT).

Spain then distributes the relevant VAT amounts to the EU Member States where the VAT is due.

This means that you make one OSS payment in Spain, rather than making separate payments to each EU country included in your OSS return. (Agencia Tributaria)

🌐 How OSS Payments Work

OSS VAT returns in Spain are submitted using Modelo 369.

The return reports the qualifying B2C transactions and VAT due in the relevant EU Member States for the reporting period. (Agencia Tributaria)

Once your OSS return has been prepared, you will need to pay the total OSS VAT liability for that period.

💶 Paying Your OSS Liability

1. Check the Amount Due

Check the OSS VAT amount payable for the relevant reporting period.

Please make sure that you pay the full amount due and arrange the payment sufficiently in advance of the deadline.

2. Use the Correct OSS Payment Instructions

OSS payments should be made using the payment instructions and reference applicable to your OSS return.

⚠️ Do not automatically use the regular hellotax Spanish VAT bank account for an OSS payment.

OSS payments are associated with the Spanish OSS reporting process and Modelo 369, so it is important that the correct payment procedure and payment reference are used. Spain requires OSS returns to be submitted electronically through Modelo 369. (Agencia Tributaria)

If hellotax is managing your OSS compliance, please follow the payment instructions provided for the relevant OSS reporting period.

3. Make the Payment Before the Deadline

OSS payments must be made within the applicable OSS reporting deadline.

For the Union OSS and Non-Union OSS schemes, returns are generally quarterly. For example, the Spanish Tax Agency's 2026 calendar shows the Q2 Union and Non-Union OSS Modelo 369 deadline as 31 July 2026. (Agencia Tributaria)

The Import One Stop Shop (IOSS) operates on a monthly reporting basis. (Agencia Tributaria)

📌 Important – Use the Correct Payment Reference

It is important that your OSS payment can be correctly identified and allocated to the appropriate OSS return and reporting period.

Using incorrect bank details, an incorrect payment reference or paying an ordinary Spanish VAT liability instead of the OSS liability may result in the payment not being allocated correctly.

If you are unsure which payment details or reference to use, please contact hellotax before making the payment.

⏰ What if My OSS Payment Is Late?

Late or missing OSS payments can result in follow-up action from the relevant tax authorities.

If you realise that an OSS payment has not been made by the deadline, please contact the hellotax Service Delivery team as soon as possible so that the payment status and appropriate next steps can be reviewed.

❓ Need Help?

If hellotax manages your Spanish OSS compliance and you are unsure:

• how much OSS VAT you need to pay
• which bank details to use
• which payment reference to include
• whether your payment has been correctly allocated

please contact the hellotax Service Delivery team before making the payment.

They can confirm the appropriate payment instructions for the relevant OSS reporting period.

I deliberately haven't put the Banco Santander details from the normal Spanish VAT article into this one. Unless we have internal confirmation that hellotax uses that same account and process for OSS payments, I think that's safer. The AEAT material confirms the OSS/Modelo 369 mechanism, but it doesn't establish hellotax's internal OSS payment bank details.