EU intra-community distance selling¶

EU intra-community distance selling involves the cross-border trade of goods and services from vendors registered for VAT purposes to individuals (B2C) located in a European Union member state. The transaction is conducted remotely, typically through online platforms, mail orders, telephone, or other means of communication.

EU intra-community distance selling is subject to specific VAT rules and regulations. The vendor must charge VAT per the VAT rate applicable in the buyer’s country.

Configuração¶

The EU Intra-community Distance Selling feature helps you comply with this regulation by creating and configuring new fiscal positions and taxes based on your company’s country. To enable it, go to Accounting ‣ Configuration ‣ Settings ‣ Taxes, tick EU Intra-community Distance Selling, and Save.

One-Stop Shop (OSS)¶

The OSS system introduced by the European Union simplifies VAT collection for cross-border sales of goods and services. It primarily applies to business-to-consumer (B2C) cases. With the OSS, businesses can register for VAT in their home country and use a single online portal to handle VAT obligations for their sales within the EU. There are two primary schemes: the Union OSS scheme for cross-border services and the Import OSS scheme for goods valued at or below €150.

Relatórios¶

To generate OSS sales or OSS imports reports and submit them onto the OSS portal, go to Accounting ‣ Reporting ‣ Tax Report, click Report: Generic Tax report, and select either OSS Sales or OSS Imports. Once selected, click on PDF, XLSX, or XML in the top-left corner. This generates the currently-opened report in the selected format. Once generated, log into the platform of your competent federal authority to submit it onto the OSS portal.