EU intra-community distance selling

EU intra-community distance selling involves the cross-border trade of goods and services from vendors registered for VAT purposes to individuals (B2C) located in a European Union member state. The transaction is conducted remotely, typically through online platforms, mail orders, telephone, or other means of communication.

EU intra-community distance selling is subject to specific VAT rules and regulations. The vendor must charge VAT per the VAT rate applicable in the buyer’s country.

Note

This remains applicable even if the vendor is located outside of the European Union.

Configuration

The EU Intra-community Distance Selling feature helps you comply with this regulation by creating and configuring new fiscal positions and taxes based on your company’s country. To enable it, go to Accounting ‣ Configuration ‣ Settings, tick EU Intra-community Distance Selling in the Taxes section, and Save. This installs the EU One Stop Shop (OSS) (l10n_eu_oss) module.

screenshot: accounting-taxes-eu-distance-selling-setting
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Accounting ‣ Configuration ‣ Settings
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"Taxes" section; "EU Intra-community Distance Selling" setting enabled, with the "Refresh tax mapping" button below it.
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The setting block (red frame).
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Demo company "YourCompany HU".
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account, l10n_eu_oss
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English UI, light theme, 1440px width, crop to the setting.

Tip

Whenever you add or modify taxes, you can automatically update your fiscal positions. To do so, go to Accounting ‣ Configuration ‣ Settings, and in the EU Intra-community Distance Selling setting of the Taxes section, click Refresh tax mapping.

Note

We highly recommend checking that the proposed mapping is suitable for the products and services you sell before using it.

See also

One-Stop Shop (OSS)

The OSS system introduced by the European Union simplifies VAT collection for cross-border sales of goods and services. It primarily applies to business-to-consumer (B2C) cases. With the OSS, businesses can register for VAT in their home country and use a single online portal to handle VAT obligations for their sales within the EU. There are two primary schemes: the Union OSS scheme for cross-border services and the Import OSS scheme for goods valued at or below €150.

The taxes created by the feature are linked to the OSS tax grids, so the OSS amounts can be retrieved from the journal items and the tax reports of your country’s fiscal localization.

Note

For Hungarian companies, the Hungary - EU OSS Bridge (l10n_hu_oss) module adds a dedicated OSS journal, excludes OSS invoices from the NAV Online Számla reporting and provides a quarterly OSS report; see EU OSS sales (Hungary).

See also