Overview

Your OSS (One Stop Shop) quarterly filing in Slovakia allows eligible businesses using Slovakia as their Member State of Identification to declare VAT due on qualifying cross-border B2C supplies within the EU through a single OSS return.

To ensure your filing is complete and compliant, it is important to understand which transactions should 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 Union OSS filing may include qualifying cross-border B2C transactions within the EU, including:

1. Cross-border B2C Goods Sales Within the EU

Qualifying intra-EU distance sales where goods are shipped from one EU country to private individuals in another EU country, for example:

• Goods shipped from Slovakia → Austria
• Goods shipped from Czech Republic → Germany
• Goods shipped from Poland → Hungary

This can include qualifying:

• Marketplace sales (Amazon, eBay, Etsy, etc.)
• Webshop sales (Shopify, WooCommerce, etc.)
• Manual cross-border orders

⚠️ Not every cross-border movement or sale of goods automatically qualifies for OSS. The VAT treatment depends on the circumstances of the transaction.

2. Certain Services to EU Consumers

Where applicable, qualifying cross-border B2C services may also be reported through Union OSS.

This can include certain digital or electronically supplied services, such as:

• E-books and online media
• Downloadable digital products
• Software and SaaS
• Streaming or subscription-based digital services

Other qualifying B2C services may also fall within Union OSS depending on where they are taxable.

3. VAT Charged at the Applicable Destination-Country Rate

For transactions reported through OSS, VAT is generally due according to the rules and applicable VAT rate in the Member State of consumption.

Your transaction data must therefore contain the information required to determine:

• The relevant country of consumption
• The applicable VAT rate
• The correct VAT amount

❌ What Is NOT Included in OSS Filings

1. Domestic Slovak Sales

Domestic sales taking place within Slovakia are not reported through Union OSS.

Where applicable, these belong in your Slovak domestic VAT reporting.

2. B2B Transactions

OSS is designed for qualifying B2C supplies.

B2B transactions are not reported through OSS and must be treated according to the applicable VAT rules.

3. Non-EU Sales

Exports or sales to customers outside the EU, such as customers in the UK, US or Switzerland, are not reported through Union OSS.

4. Movement of Your Own Stock

Transfers of your own goods between warehouses in different EU countries are not B2C sales and are not reported through OSS.

However, stock movements may create separate VAT registration and reporting obligations.

⚠️ Important: Nil / Zero Filings

If you are registered for OSS but have no transactions to report for a quarter, an OSS return must still be submitted for that reporting period.

📝 Summary

Providing complete and accurate data helps ensure your OSS returns are prepared correctly and submitted on time.

If you are unsure whether a transaction should be included in OSS, contact your hellotax Account Manager for support.