OSS Return Filing: One Quarterly EU VAT Declaration

The OSS Return: Filing EU Consumer VAT in One Quarterly Declaration

Updated: 11 August 2026 OSS E-commerce VAT

Selling to consumers across the EU above €10,000 a year means charging each customer’s local VAT rate. The One Stop Shop (OSS) turns that into one quarterly return, filed in the Netherlands. This page covers the filing itself.

What goes into the OSS return

Per EU country: the consumer sales, the local VAT rate applied, and the VAT due. A German customer pays German VAT, a French customer French VAT — all bundled in one Dutch declaration. Registration and setup stand in OSS registration in the Netherlands.

The rhythm

The OSS return runs per calendar quarter, filed by the end of the month after the quarter, with the payment in one amount. The Dutch tax authority distributes the money to the other member states.

Rates per country

The rate follows the customer’s country. Keeping a current rate table per product category is the core discipline of OSS selling; the Dutch rates themselves stand on Dutch VAT rates 2026.

Corrections

An error in an earlier quarter is corrected inside a later OSS return, with the original period marked. The correction travels with the regular filing.

What stays outside the OSS

Domestic Dutch sales stay in the regular Dutch return, and B2B sales follow the reverse charge. The OSS covers the EU consumer layer.

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Frequently Asked Questions

When is the OSS return due? +

By the end of the month after each calendar quarter: 30 April, 31 July, 31 October and 31 January, with the payment alongside.

Below €10,000 EU consumer sales, is OSS needed? +

Below the threshold Dutch VAT may be charged on all EU consumer sales, filed in the regular Dutch return. OSS becomes relevant from the threshold up — and stays optional below it.