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EU OSS and IOSS VAT Standard Audit File (SAF OSS)

VAT records requirements for sellers, deemed supplier marketplaces and Intermediaries for on-demand VAT audit requests –SAF OSS XML schema

The One Stop-Shop (OSS) and Import One Stop-Shop (IOSS) VAT returns were introduced in the EU on 1 July 2021 as part of the e-commerce package. They are single pan-EU VAT returns for distance selling (OSS) and imports sales not exceeding €150 (IOSS).

Data recordkeeping and reporting obligations

Sellers, facilitating marketplaces or Intermediaries using these returns have detailed electronic data OSS and IOSS recordkeeping and reporting requirements in addition to the regular returns filing process. This is detailed in Council Regulation 282/2011 (Article 63c). Audits or supporting data requests can come from any country where the OSS or IOSS party is selling to, but channelled via the tax authorities were they have registered (member state of identification.

SAF-OSS to harmonise VAT data requests

A new standard format, OSS Standard Audit file for these data requests has been set by the EU. When requested for VAT transaction support data based on their IOSS or OSS returns, the seller or Intermediary can use this format to report. This is similar to the OECD SAF-T format, which helps standardise tax information exchanges and is growing in adoption across Europe.

If you need to complete SAF OSS or other SAF-T submissions, VAT Calc’s VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services

It includes the following elements:

  • Top Element: Header; Masterfiles; Transactions; and Stock Movements
  • Address: Post code; Address is not known, this element must be filled in with “Unknown”; and optional address; Country ISO
  • Billing Type: address and country
  • Billing Indicators: source billing
  • Currency: ISO code; amount; FX rate
  • Customer location evidence – location or billing
  • Customer type: unique customer ID; tax ID; names; address; ship to address
  • Customer country: ISO code
  • Provider location: tax ID; name; country ISO
  • Document type: delivery note; transport; return note; consignment note
  • Document amounts: tax payable; amount; gross total; currency; payment type

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Standard Audit File for Tax SAF-T countries

Country (click for details) Date Scope
12 Ukraine Jan 2023 Phased 2023 to 2027 implementation
11 Romania Jan 2022 Mandatory monthly filings initially large taxpayers
10 Hungary Likely 2023 Potential introduction SAF-T HU
9 EU OSS & IOSS Jul 2021 On-demand for sellers, marketplaces or Intermediaries
8 Norway 2020 Replaced VAT return 2022
7 Angola 2019 On-demand
6 Lithuania 2019 On-demand; residents and non-residents above €30,000 sales threshold
5 Poland 2016 Mandatory, monthly replaced VAT return Oct 2020
4 France 2014 On-demand
3 Luxembourg 2011 On-demand
2 Austria 2009 On-demand
1 Portugal 2009 Monthly for residents only

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