OSS scheme

Disclaimer

All screenshots in the article were taken in the Dutch version of Yuki.

From 1 July 2021, the MOSS scheme will be extended to include distance sales and the OSS scheme will come into effect. 

If the entrepreneur chooses to use the OSS scheme, the VAT rate of the country, to which the entrepreneur supplies B2C services, must be stated on the invoice. The entrepreneur may remit the VAT charged to the tax authorities through the so-called one-stop shop system.

How does the OSS scheme work in Yuki?

The following issues must be addressed in a domain when an entrepreneur uses the OSS scheme::

• set VAT codes for OSS scheme
• if applicable, change VAT code in default values of contacts
• if applicable, change VAT codes of relevant sales items in price list(s)
• if applicable, set up link with billing software.

From 1 July, processed OSS transactions can be viewed in the new 'OSS reporting' overview.

TIP!

The transactions on a GL account can be grouped by country (country code of contact). This allows, for example, on GL account '18625 Digitale diensten binnen de EU (OSS)' to easily view all transactions by country.

Set VAT codes for OSS scheme

When the entrepreneur starts using this scheme from 1 July, a number of new VAT codes need to be set up in the domain.

When setting up these VAT codes, you enter the VAT rate of the relevant country yourself, then specify 01-07-2021 as the start date of the VAT code and finally select the country to which the VAT code relates.

For a detailed description of setting VAT rates, see article Set VAT rate.

The VAT code is displayed as an option based on the contact's country code when posting the sales invoice. This prevents the wrong VAT code from being used when processing invoices.

Digital services within EU

If digital services are provided, the new VAT code 'VAT digital services and/or distance selling (OSS)' must be used. For transactions from 1 July 2021, the required VAT code must then be set for each country.

ATTENTION!

Sales invoices processed with this VAT code will not be included in the VAT return.

Distance selling within EU

If there are distance sales, the entrepreneur can continue to use the already existing VAT code “Installation/distance selling within the EU.

However, if the entrepreneur chooses to make use of the OSS scheme for distance sales too, the correct VAT code must be set in the domain for transactions from 1 July onwards for each country.

Distance sales with the VAT code 'Installation/distance selling within the EU' continue to be accounted for in the VAT return under section 3C.

Change VAT code in default values (local processing rules) of contacts

From July 1, if necessary, the VAT code in the default values of the sales invoice must also be changed at the contacts.

For a detailed description, see article Create default value (local processing rule) in domain.

Change VAT codes of sales items in price list(s)

From July 1, if necessary, the VAT code of the relevant sales items in a price list must also be changed.

In Yuki, you have two ways to enter the new VAT code for sales items:

• change the VAT code of the relevant sales items in bulk
  For a detailed description, see article Change prices of sales items in bulk (via price list)
• create new sales items with new VAT code and effective date.
  For a detailed description, see article Create sales item.

Set up link with billing software

For each country, for sales of digital services and/or distance selling within the EU, the correct VAT codes must be set in the domain in Yuki. These new VAT codes must then also be added in the invoicing software.

Setting up the correct VAT codes was described earlier in this article.

TIP!

Keep in mind in the billing software that you use different VAT codes for digital services and distance selling.

New 'OSS reporting' overview

In the Financials functionality, the new 'OSS reporting' overview is available from 1 July via the VAT returns overview.

The information in this overview can be used when completing the OSS return to the tax authorities.

The OSS reporting shows the number of processed OSS transactions, the base and the VAT amount per country.

To view sales invoices (OSS transactions) by VAT code, click on the description of the relevant VAT code. The following screen is opened:

In this screen, sales invoices (OSS transactions) can be filtered by VAT code.