EU VAT compliance step-by-step guide

3rd step: Union-OSS VAT filing

Submitting the OSS report and paying the VAT is done through the national tax office portal where you find your other taxation details and did the Union-OSS registration. EAS automatically prepares the report according to local requirements. If you are not using the fully automated EAS solution, please talk to you accountant and make sure they understand what is needed. The instructions on the report format is provided by the local tax office.

The report and payment have to be filed latest one month after the end of the tax term, which in the case of Union-OSS is quarterly. Your report and payment should be made by the end of April, July, October and January. EAS report is ready for filing on first day of the new tax term. You do not have to pay the due VATs simultaneously, they can be paid on the last day. The national tax offices then distribute the payments to appropriate countries.

If you have a fiscal representative, filing is done by them instead of you, the merchant. Make sure the data they receive is factual and correct, they will most certainly charge you for any extra work. EAS report is ready for provision to the fiscal representative.

Single OSS report contains all EU countries, you do not have to prepare a separate report for each country. The only effort you have to be mindful of, is that you have to file the OSS report even if there are no Union-OSS sales. Not filing the report / continuous mistakes with the report will result in removal from OSS and potential fines.

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