EU B2C and OSS

Step by step

1. 1Choose the customer and type of supply. Boekhouden uses the verified customer and delivery country; you do not enter the destination country again on a sales line.
2. 2Record the correct day from which destination VAT is required in EU B2C settings yourself, including obligations due to the previous calendar year. That day provides the expected treatment. On the transition day, explicitly select the treatment. Before and after that day you may select another applicable treatment; a warning identifies differences in the preview. Boekhouden records no order of sales within a day. Voluntary destination VAT and OSS have their own dates. Recorded turnover figures do not select the VAT treatment automatically. Correct affected existing sales yourself.
3. 3When destination-country VAT applies, choose the appropriate standard or reduced category for both goods and digital services. An available category does not prove that it applies to your supply. The percentage comes from the central rate catalog for the country and date; missing or conflicting rates block posting with a specific explanation.
4. 4With an active Union OSS scheme, turnover and foreign VAT remain exclusively in the OSS flow. For distance sales of goods through a demonstrable foreign registration, only the taxable base goes to section 3c and the foreign VAT goes to that foreign return. Digital services through a foreign registration do not go to section 3c.
5. 5When you select destination VAT, a missing current rate, valid OSS configuration or suitable foreign registration blocks that choice. A Dutch VAT selection does not require foreign setup. A credit note always corrects the same rate snapshot and reporting route as the original sale.

What is on the screen?

• Customer country and status
• Goods, digital service or other service
• Rate category and official percentage
• Dutch return, OSS or foreign return

What happens next?

The sale stores the selected treatment, the expected treatment and any difference, as well as country, rate category, percentage, validity, source version, reporting route and the configured date used. An optional settings check shows booked day totals and the first day above EUR 10,000 within those bookings. Opening turnover and missing sources are not included: the helper does not determine a fiscal start date or change anything.

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