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Records of the transactions

As a taxable person or intermediary acting on behalf of the taxable person, you must keep records of all transactions you declare in the One Stop Shop (OSS).

Records of the transactions declared in the OSS

  • What are my record-keeping obligations?

    You are obliged to keep records of the transactions covered by the OSS scheme(s) in which you are registered. Those records must be sufficiently detailed to enable the tax authorities to verify that the VAT has been correctly applied.

  • What information should I keep in the records of the transactions?

    You should keep:

    • general information, such as:
      • the Member State of consumption in which the transaction is carried out
      • the type of transaction
      • the date of the transaction and the amount of VAT payable
    • specific information, such as:
      • details of payments received
      • the information used to determine the place where the transport of the goods to the customer begins and ends

    The information to be kept is set out in article 63c of Council Implementing Regulation 282/2011. 

  • How long should I keep the records of the transactions?

    For ten years from the end of the year in which the transaction was made, regardless of whether you have stopped using the scheme or not.

  • How do I make these records available to the tax authorities?

    When requested by the Member State of identification or the Member State of consumption, you must send the records by electronic means without delay.

    In order to unify the submission and ensure acceptance of the records by all Member States, the European Commission has developed a standard XML file “SAF-OSS” that you may use (without obligation).

    SAF-OSS technical documentation

  • What happens if I do not submit the records of the transactions?

    If you do not submit these records within a month of receiving a reminder from the Member State of identification, you will be excluded from the OSS scheme for a period of two years for having persistently failed to comply with the rules relating to the scheme.