The regulations on the OSS procedure relate exclusively to B2C sales (cross-border mail order business). The so-called EU One-Stop-Shop (EU OSS) is offered to entrepreneurs for simplified VAT collection and registration. This enables companies to declare and pay their intra-Community mail order sales and services within the EU.
Basic settings for OSS use
Activate EU OSS support
The "EU OSS support" field must be activated in your company's master data.
Add active country codes
In the "Company" form, you can open and edit the list of activated country codes for your company. Activate the countries with which you make corresponding sales. The list contains all countries that can be activated.
You can filter the list according to the criteria EU countries (default setting), third countries or all countries. You can select multiple countries using the checkbox. After saving the form, the activated country codes are immediately visible to the right of the "Set active country codes" link.
Create EU-OSS countries of origin / permanent establishments (optional)
If your services are not provided from the country of your company's centre of operations, but from a permanent establishment in another EU member state, you must enter this permanent establishment and the VAT number of the permanent establishment.
The member state in which the transport of the goods begins must also be specified for deliveries of goods. To do this, either enter the permanent establishment in this member state or, if the company does not have a permanent establishment there, the country of departure. This information can be entered in the "EU OSS administration" form.
The EU OSS administration form displays 3 columns:
EU country of origin / permanent establishment:
Contains a 2-digit country code or a VAT number of a foreign permanent establishment.Type:
Shows the distinction between entries for country of origin (warehouse) and permanent establishment.Name:
Shows the name of the country of origin or the permanent establishment.
The following functions are available at the bottom of the form:
Add
Calls up the new form "Country of origin/operating site". In this form, choose between "Country of origin" and "Permanent establishment".
If you have selected the country of origin, you can select a country code from a list of EU country codes.
If you have selected the permanent establishment, you can enter a VAT number, which can be checked after entry via the adjacent link.
The mandatory entries for saving each entry are the country code or UID number and a description. Saving is only possible if a valid country code has been selected from the list or a VAT number has been entered.
Edit
Allows you to edit a saved entry. Please note that a subsequent change from country of origin to permanent establishment and vice versa is not possible.
Remove
Removes an entry. Before deletion, confirmation of the deletion action is required via the dialogue query "Should the country of origin/establishment really be deleted?". After confirmation, the entry is deleted.