OSS and tax report

Consho provides the technology; you are responsible for the content. This page describes what Consho does; it is not legal or tax advice.

For sales to consumers in other EU countries there is a distance-selling threshold of € 10,000. Below it, the tax of your country applies; above it – or if you opt out – that of the customer's country. Consho cannot know which case applies, because sales outside Consho count as well. That is why you set it; Consho counts along and lets you know.

In the shop configuration, in the “VAT” section: Tax at destination. Switched on, Consho charges goods and digital services to consumers in other EU countries at the VAT of the customer's country; shipping, fees and discounts follow. Countries outside the EU, services, reverse charge and vouchers stay unchanged.

The switch applies to the whole business: all shops with the same VAT ID take it over. For subscription follow-up orders, the current value of the switch applies.

In the dashboard, the “Tax report” tile leads to the view Tax report and quarterly export:

• Per year, the distance sales net and their share of the threshold. Only euros are counted; sales outside Consho count as well, but Consho does not know them.
• Counted are goods and digital content to consumers in other EU countries – not services, reverse charge, vouchers and domestic sales. Cancellations and credit notes are deducted.
• For the last eight quarters, two CSV files each: the return (sales per country and rate, plus corrections of earlier quarters) and the document list. The amounts are in the currency of the order; for the return you convert them into euros. It is not an upload format of any authority.

When distance sales reach 80 % of the threshold and then 100 %, a note appears – as long as the switch is off. It blocks nothing and is recalculated at most once an hour.

← Tax classes and tax rates E-invoice →