Recording and reporting requirements

Which reporting requirements is a company subject to in the EU-OSS?

Companies who are registered for the EU-OSS must electronically notify the Member State of Identification of changes to previously submitted details, and of any change that results in them no longer fulfilling the requirements for utilising special procedures, and of the cessation of their activities that fall under special procedures. This must be done no later than the tenth day of the month after the change. Furthermore, the company profile in the EU-OSS must be kept up to date.

Which recording requirements apply to an entrepreneur within the EU-OSS?

Records must be separated by member state and must contain the information specified in  Article 63c EU Ordinance 282/2011. They must facilitate an assessment as to whether the tax return is correct. The records must be kept for ten years and must be made available in electronic form upon request by the tax office or the competent authority.

  • Member State of Consumption where the service is performed or the goods are supplied
  • Type of service performed or description and quantity of goods supplied
  • Date of service performed or goods supplied
  • Tax assessment base indicating the currency used
  • Every subsequent increase or reduction of the tax assessment base
  • Applicable VAT rate
  • Amount of Value Added Tax payable indicating the currency used
  • Date and amount of payments received
  • All advance payments received
  • If an invoice has been issued, the information contained in the invoice
  • Information about the place of supply, i.e.
    • In relation to services, the information required to identify the location where the purchaser is based or their residence or permanent address
    • In relation to goods, the information required to identify the location where the transportation of the goods to the purchaser starts and ends
  • Evidence of any goods being returned, including the tax assessment base and the applicable tax rate

For recording purposes, the EU provides a standard format ( EC).

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Last update: 1 January 2024

Responsible for the content: Federal Ministry of Finance

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