EU VAT Rates (OSS)

Charge and book OSS sales in Dolibarr correctly

When you sell to consumers in other EU countries, above the distance-selling threshold you must charge the VAT rate of the country of delivery and report these sales through the One-Stop-Shop scheme (OSS). Dolibarr supports this only in part. This module makes sure that invoices get the right rate, that accounting books the sales on the OSS accounts, and that the VAT rates of all EU countries stay up to date - with validity dates, so old and new invoices are each treated correctly.

Why this module?

• The rate of the country of delivery, preselected: Invoices, proposals and orders to a consumer in another EU country offer the rates of that country. The standard rate valid on the day of the supply is preselected - for a credit note, on the day of the corrected invoice; a badge shows the country. Reduced rates for food, books etc. are chosen in the line.
• Booked on the OSS accounts: Binding suggests the OSS revenue account for goods (8320 in the German chart SKR03, 4320 in SKR04, or an account of your choice) and a separate OSS revenue account for services taxable in the country of the customer (e.g. electronically supplied services, marked as such on the product). Other services and domestic lines of the same invoice keep their account. The sales journal books the VAT on the OSS VAT account.
• The delivery address decides: What counts is the contact "delivery address" on the invoice, shipment, order or proposal, otherwise the customer. On validation the invoice keeps its OSS country; a customer moving later does not change the accounting. Every change is logged as an event of the invoice.
• Down payments follow the order: A down payment invoice follows the lines of the order or proposal it is created from. The deduction in the final invoice and a credit note follow the down payment - also with the Dolibarr 24 option "manage down payments in the invoice". Where something does not fit, the line form and the sales journal tell you.
• VAT rates with validity: A table holds the rates of all 27 member states and Northern Ireland with "valid from" and "valid until" - including every change since the OSS start on 1 July 2021. A scheduled job compares it every night with TEDB, the VAT rate database of the European Commission, and reports differences; it changes nothing. A module update never overwrites your table.
• Preview first, then apply: "Update VAT rates" shows which rates Dolibarr will add, activate or deactivate before anything happens. Ended rates stay selectable for a transition period, e.g. for credit notes on old invoices. Existing invoices keep their rates.
• Northern Ireland, Monaco, special territories: Supplies of goods to consumers in Northern Ireland (Great Britain in Dolibarr) run as OSS country XI, recognised by the "BT" postcode. Customers in Monaco get the French rates. Supplies to e.g. the Canary Islands or Heligoland are recognised as not OSS.
• With the modules DATEV-Export and VAT Return / EC Sales List: Together with our module DATEV-Export (for the German accounting software DATEV), OSS bookings get the right posting key (240 for goods, 250 for services), the rate and the EU country in the DATEV batch. Our module VAT Return / EC Sales List prepares the German VAT return (UStVA) from the same accounting and points out down payments whose deduction distorts a figure by an OSS share - with the amount.
• With handbook: The Handbuch EU-Steuersätze (OSS) (PDF, in German, 28 pages) explains setup, rate maintenance and daily use step by step, with a cheat sheet and help for every notice.

How it works

1. Set up: set the OSS period, set the OSS accounts for your chart of accounts with one click, mark services taxable in the country of the customer.
2. Synchronise: "Update VAT rates" adds the rates of the EU countries to Dolibarr - with a preview and the OSS VAT account.
3. Sell: write invoices to EU consumers as usual; the rate of the country of delivery is preselected.
4. Book: accept the suggestions in binding; OSS sales are in accounting by country and rate and, with DATEV-Export, in DATEV.

What the module does not do

• The module does not file the OSS return. The figures for it are in your accounting.
• Whether you must use OSS (threshold of 10,000 €) and which services are taxable in the country of the customer is for you and your tax advisor to decide; the module follows the OSS period and the marking you set.
• Collection by the customer, shipping from a warehouse abroad and sales via online marketplaces are not handled separately.

User interface languages: German, English
Charts of accounts: SKR03 and SKR04 (German charts; other charts with your own accounts)

Requirements

Tested with Dolibarr 22 to 24 and PHP 7.4 to 8.5. For the Dolibarr 24 option "manage down payments in the invoice": Dolibarr 24.0.3 or newer.

• Module Accounting (double-entry)
• For the daily check against the EU database: module "Scheduled jobs", a running cron and PHP with curl
• Optional: our module DATEV-Export (version 2.9.0 or newer) for posting keys, rate and EU country in the DATEV batch
• Optional: our module VAT Return / EC Sales List (version 1.12.8 or newer) for the German VAT return with a notice on OSS shares in down payments

Included

With the purchase of the module you receive:

• A ZIP file for download and self-installation
• The handbook "Handbuch EU-Steuersätze (OSS)" (PDF, German)
• Updates for one year after purchase (downloadable from the Dolistore)

Please note, NOT included are:

• Installation and setup in your system
• Training and answering general user questions
• Tax advice
• Individual adaptations and extensions

If you are interested, we will be happy to make you an offer.

Documentation & demo

The handbook "Handbuch EU-Steuersätze (OSS)" (PDF, German) comes with the module (folder doc) and describes setup, VAT rates and daily use with screenshots.