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EU VAT: OSS/IOSS, Intrastat and summary statement

This screen generates your VAT returns relating to trade within the European Union: OSS portal (B2C sales to private individuals in other EU countries), IOSS (small imported consignments ≤ €150), VAT return, summary statement of intra-Community B2B supplies, and Intrastat/DEB. Everything is calculated on the fly based on your invoices; the CSV button downloads the file to be uploaded to the relevant portal.

What it is for

As soon as you sell to customers in other European Union countries, specific VAT obligations apply, which differ depending on whether the customer is a private individual or a business. This screen covers these without the need for a spreadsheet: the OSS portal aggregates the VAT due on your sales to private individuals in other EU countries (at the rate of the country of consumption) above an annual threshold; the IOSS applies to small imported consignments; the summary report lists your intra-Community business-to-business supplies (under the reverse charge mechanism, by purchaser’s VAT number); the Intrastat/DEB declares the value of goods dispatched by country of destination. The ‘Check’ tab highlights errors and warnings before submission. Each declaration is generated from existing invoices; you download a CSV file which you then upload (manual submission) to the government portal. The module is optional and can be activated on a company-by-company basis.