OSS VAT reporting

Prerequisites and routines for OSS.

What OSS is

OSS refers to "One Stop Shop" and is applicable on services and goods sold from a VAT registered company in one EU country to non-VAT registered customers in another EU country.

Two "schemes" are applicable on OSS sales.

Union scheme, which is divided into:
- Sales of services
- Sales of goods
Import scheme, which covers sales of goods that are delivered to the customer from suppliers outside the EU.

Sales covered by the union scheme shall be reported quarterly.
Sales covered by the import scheme shall be reported monthly.
Sales and VAT amounts shall be reported and paid to the domestic tax authorities, who will report and pay to the EU countries concerned.
For further details concerning OSS we recommend you read the documentation concerning OSS on your national tax authorities homepage.

Prerequisites

Avgiftskode must be established for all the schemes used, each country and for the VAT rates used in each country.

The Avgiftskode shall be related to the adequate Omsetn.klasse applicable for OSS sales:
- 27 - OSS unionsordning tjenester
- 28 - OSS unionsordning varer
- 29 - OSS importordning
The Avgiftskode shall be related to a Mva.nr. with applicable:
- Merverdiavgift
- OSS mva.konto
The Avgiftskode shall be related to a Tjeneste-type with applicable OSS scheme

An Kontosett must be established for each combination of Land and scheme and customers where OSS is applicable must carry the adequate account set.

Avgifts- og bokføringsopplysninger table must be populated with all applicable combinations of Avg.k. salg and Kontosett

The Euro-kurs ECB in the Valutakurs table for currencies used must be updated before printing the OSS mva-melding, the Euro-kurs ECB is given by the European Central Bank.

The default (domestic) Valuta, defined as Valutanr in the Bedriftsopplysninger table must have the Euro-kurs ECB field updated in the Valutakurs table.

The following values must be set in Bedriftsopplysninger table.

OSS avgiftsoppgjørskonto
OSS mva. reg.nr
OSS mva-meldingsserie
In the Bokføringstilfeller field the OSS avgiftsoppgjør option must be selected.

The OSS avgiftstermin table must be populated.

Merk: Since the import scheme has calender month OSS avgiftstermin and the union scheme has quarterly OSS avgiftstermin you will need to enter 16 periods in theOSS avgiftstermin if both schemes are applicable. It is recommended to use OSS avgiftstermin 1-12 for the import scheme and four dummy periods for union scheme e.g. 100, 200,300 and 400. To get the dummy periods for union scheme to cover the three calender months they have to be entered in the Unionsordning avgiftstermin column. I.e. the dummy period 100 shall be entered in the Unionsordning avgiftstermin for OSS avgiftstermin 1-3, dummy period for OSS avgiftstermin 4-6 etc.

A new Formular with Formulartype = 11 - OSS mva-melding for each scheme. One for union scheme and one for import scheme.

Each Formular shall contain Omsetning Mva-beløp for each Land. The values shall be separated into goods and services in the union scheme.

The Omsetning is fetched with the macros:

@OSS unionsordning varer for land (Landnr, Mva nr)
@OSS unionsordning tjenester for land (Landnr, Mva nr)
@OSS importordning for land (Landnr, Mva nr)

The Mva-beløp is fetched with the macro:

@UtgMvaForLand (Landnr, Mva nr)

Use

When entering Ordre with a Kundenr with an Kontosett for an EU-country, the Kontosett will be copied to the Ordre and further to the Ordrelinje.

The combination of Kontosett and Avg. og bokf.gr. on the Ordrelinje will point at the adequate line in the Avgifts- og bokføringsopplysninger from which the adequate Avg.k. salg and Omsetningsklasse salg will be fetched to the Bilag line and -after updating the voucher- the Hovedbokstransaksjon when invoicing the Ordre.

When running the OSS mva-melding print command from the OSS avgiftstermin table. The OSS mva-melding will be printed with values according to the Formular, the Hovedbokstransaksjon and the option (union scheme or import scheme) chosen in the dialog. If the option union scheme is chosen, from a "dummy" period (see above), the Hovedbokstransaksjon will be fetched from the periods that have the "dummy" period entered in the Unionsordning avgiftstermin column.

The values printed will be expressed in EURO according to the Euro-kurs ECB entered in the Valutakurs table for each Valuta.

When approving the printout, each Hovedbokstransaksjon will be stamped with the OSS mva-melding, a record will be established in the OSS mva-meldingslogg table and a Bunt will be created to post the VAT amounts on the OSS avgiftsoppgjørskonto account defined in the Bedriftsopplysninger table.