The OSS Sales Analysis shows all destination VAT sales to non-VAT registered EU customers and the VAT amount totals for each Member State.

You can use the OSS Sales Analysis reports to help you complete your Import One Stop Shop VAT return and/or your One Stop Shop VAT return.

There are 2 types of OSS Sales analysis report. A Summary report and a Detailed report.

Summary Report

 TIP: For transactions to show on the report, destination VAT settings must be on and OSS services applied to each relevant service item. 

The summary report shows the following details for each transaction:

• Member state – the country code of your EU customer

• All values are displayed in Euros - the Euro value is automatically calculated for each destination VAT sale. This may not be your OSS reporting currency

• The type of sale - goods or related services

• The total taxable amount and VAT amount

Produce the summary report:

1. Go to Reporting then select OSS Sales Analysis.

2. Enter the date range you want to run the report on.

3. Select Report Type. This is automatically set to Summary.

4. Select Calculate.

5. To save or print the report, on the Export menu, select one of the following options:

CSV. Depending on your internet browser, the file automatically downloads to your downloads folder or you’re prompted to save the file. If prompted to save the file, browse to where you want to save it, then select save.

PDF. The PDF opens in a new window or tab and you can then print or save it from your browser menu.

 TIP: If the PDF document doesn’t open in a new window this is usually due to pop-ups being blocked on your internet browser settings. To change these settings our Pop-ups blocked guide will help you. 

Detailed Report

 TIP: For transactions to show on the report, destination VAT settings must be on and OSS services applied to each relevant service item. 

The detailed report shows the following details for each transaction:

• Member state – the country code of your EU customer

• All values are displayed in Euros - the Euro value is automatically calculated for each destination VAT sale. This may not be your OSS reporting currency

• Customer name

• Date of transaction

• Audit trail number

• Invoice number

• The type of sale - goods or related services

• VAT rate

• Taxable amount

• VAT

Produce the detailed report:

1. Go to Reporting then select OSS Sales Analysis.

2. Enter the date range you want to run the report on.

3. Select Report Type. This is automatically set to Summary. Change this to Detail.

4. Select Calculate.

5. To save or print the report, on the Export menu, select one of the following options:

CSV. Depending on your internet browser, the file automatically downloads to your downloads folder or you’re prompted to save the file. If prompted to save the file, browse to where you want to save it, then select save.

PDF. The PDF opens in a new window or tab and you can then print or save it from your browser menu.

 TIP: If the PDF document doesn’t open in a new window this is usually due to pop-ups being blocked on your internet browser settings. To change these settings our Pop-ups blocked guide will help you. 

Convert reporting currency to Pound Sterling (GBP)

The OSS Sales Analysis reports show the currency of your sales in Euros, the Euro value is automatically calculated for each destination VAT sale. This may not be your OSS reporting currency.

If you have registered to submit OSS returns with HMRC, you need to submit these returns in Pound Sterling.

If you have registered to submit OSS returns via an EU country, you need to submit these returns in Euros.

To convert Euros to Pound Sterling:

• Visit the European Central Bank exchange rate (opens in new tab)

• Select GBP

• Scroll to rates over the last 4 months and use the exchange rate shown on the last date of your reporting period

[BCB:299:UKI - Personal content block - Dane:ECB]
[BCB:302:UKI - Search override - Accounting UK:ECB]
[BCB:276:UKI - hide back button:ECB]