Postings that are subject to the OSS procedure are not declared in the German or Austrian advance VAT return (UVA / U30). The postings are filtered using the country code (LC). This means that only postings without a country code or with LC = DE are displayed in the German UVA.

In the tax matrix, it is possible to automatically load the EU tax codes for the activated country codes. To do this, use the function "Create EU tax key according to active country codes" under the further actions.

This function loads the EU tax codes per tax rate for the country codes currently activated in the company, including country codes and chart of accounts-dependent VAT accounts for SKR03/SKR04/ RLGAT. The tax key entries can be updated in the "Tax matrix" and "Select tax key" forms. A "Rate type" column is also imported and displayed in the "Select tax key" form; this contains the information relevant for the EU OSS levy in Germany for the "Standard rate" and "Reduced rate" rate types. This column can also be changed at a later date.

To enable better automation and validation, we recommend creating revenue accounts per country of consumption and tax rate. When creating new revenue accounts, you can use the "Country code" field in the account master to store the country code from the EU tax codes as a pre-filter for selecting the tax codes on the G/L account.

The "EU-OSS category" field is also available in the "G/L account" form if EU-OSS support is activated. Here you can select the EU-OSS category "EU-OSS services" or "EU-OSS internal mail order sales" if you have activated EU-OSS support. Mail order sales" if a preallocation has been made for an EU country other than the country of the business centre.

If EU OSS support is activated, the booking screen contains three additional fields: "EU OSS category", "EU OSS permanent establishment" and "EU OSS country of origin". You can enter this information for postings to the revenue accounts to enable these postings to be analysed accordingly.

In the document header, you can enter the EU-OSS country of origin of deliveries/services via a country code selection, or this information can also come from the revenue account entered. The selection of tax codes for the revenue accounts always refers only to the entries from the tax matrix that correspond to the respective country code.

EU-OSS category:
You can choose from the two EU-OSS categories "EU-OSS services" and "EU-OSS internal mail order sales". Mail order sales". If the information has been stored in the account master of the revenue account, the category is loaded from the revenue account.

EU-OSS permanent establishment:
All permanent establishments (UID numbers) entered in the master data and the name entered are available for selection in a selection list.

EU-OSS country of origin:
All countries of origin (country codes) entered in the master data and the entered description are available for selection in a selection list.

The following input combinations are possible:

When posting, Scopevisio checks the plausibility of whether the combination of country code and tax key exists in the tax matrix. If not, the posting is prevented and a corresponding notification is displayed. The same applies if G/L accounts with different country codes stored in the chart of accounts are posted in one posting.

Once a posting has been completed, the columns entered are saved in the journal and included in the view. The columns "Country code / EU OSS destination country", "EU OSS category", "EU OSS permanent establishment" and "EU OSS country of origin" are optionally available in the column selection of the table view.