OSS (One-Stop Shop)

What is OSS?

If you sell goods to private customers in other EU countries, you must generally charge VAT at the rate of the buyer’s country when your total sales of such goods to other EU countries exceed a common EU threshold. The Danish Tax Agency provides information on the current threshold. Without OSS, you would need to register for VAT in each of those countries. With OSS, you instead report and pay the foreign VAT in a single payment to the Danish Tax Agency, which forwards it to the respective countries.

OSS applies to sales to private individuals (B2C). If you sell to businesses with a valid VAT number in another EU country, different rules apply, typically the reverse charge mechanism. Read more under “Reverse Charge” and “VIES Validation.” Sales to countries outside the EU are not covered by OSS.

How Shoporama Helps You with OSS

• VAT by delivery country: Under Delivery → Countries, enter the B2C VAT (%) rate for each country you ship to. The VAT on an order for a private customer is calculated using the delivery country’s rate. See Add a New Country.
• Reduced rates in the buyer’s country: If an item has a lower VAT rate in the buyer’s country—such as books and food—select a VAT category for the item. The category has a rate for each country, so the item will be charged the buyer’s country’s rate for that specific type of item. See “VAT Categories.”
• Prices with the destination country’s VAT: If your prices include VAT, the price is the same in all countries by default, and only the VAT amount changes. If you enable “Adjust prices to the destination country’s VAT ” under Webstore → General, your own VAT is deducted, and the destination country’s VAT is added. See Prices Including VAT and Adjustment to the Destination Country’s VAT.
• Separate Countries with Separate Prices: If you sell in multiple countries using the “Countries” feature and a country has its own prices—for example, in a different currency—the country’s prices are calculated using the country’s VAT rate from “Shipping → Countries,” or using the product’s VAT category, if applicable.
• Bookkeeping in Dinero: Under Integrations → Financial System, you can select the accounts “Sales to Private Customers in Other EU Countries (OSS) ” and “OSS VAT.” When both are selected, sales to private customers with delivery to another EU country are posted to the OSS sales account, and the foreign VAT appears on its own line in the OSS VAT account, e.g., “VAT Finland 25.5% (OSS).” If only one is selected, the sale is posted as before to your Danish sales account, and you’ll receive a notification under the clock at the top of the admin panel. Consult with your accountant to determine which accounts to use. See Set Up the Dinero Integration.
• e-conomic and Billy: There are no separate OSS accounts in Shoporama for these platforms. Talk to your accountant about how to record OSS sales in your accounting software.

For the OSS return itself, you’ll need the figures from your bookkeeping. The “Sales by Country” statistic is useful for tracking your countries, but it counts based on the country where the customer made the purchase, not the country of delivery, which is the basis for VAT.