OSS VAT Return in the Netherlands

Expert contribution on the execution of OSS VAT returns in the Netherlands with practical tips on all steps and information on deadlines for submission and tax payment

Since July 2021, companies based in the Netherlands have been able to submit the OSS VAT return (also: OSS report) for intra-Community distance sales via a central, national online platform.

This expert contribution describes the steps with practical tips for the submission of the OSS report in the Netherlands.

Proper Preparation Is Crucial for the Successful Submission of the OSS Report

Registering in the Portal with an Electronic Identity

In order to be able to submit the OSS report in the Netherlands, access to the authority's online portal Mijn Belastingdienst Zakelijk is necessary.

Natural persons report with their DigiD or their digital certificate eHerkenning.

Legal entities need their digital certificate eHerkenning to register.

Registration for the One-Stop Shop System

In addition to the digital certificate, registration for the OSS system in the Netherlands is necessary. The registration can be submitted via the authority's online portal Mijn Belastingdienst Zakelijk.

Business Action Data for Intra-Community Distance Sales

Last but not least, the business action data for intra-community distance sales of goods and services is required.

The term intra-community distance sales refers to all cross-border sales to end customers within the European Union.

These are broken down by country of departure, country of destination, nature of transaction (distance sale of goods or services) and tax rate. If the country of departure, country of destination, nature of transaction and tax rate are the same, these can be added together.

The OSS report in the Netherlands only accepts the currency Euro.

Sales in foreign currencies must be converted into euros. For example, the monthly average exchange rate of the European Central Bank or a conversion rate of the house bank can be used.

Fill Out and Submit the Reporting Form

To get to the form for the OSS report, click on E-commerce in the top menu bar after logging in and then on Btw-melden YYYY.

Then you can start filling out the form by clicking on Start.

The OSS message is divided into four parts. These are queried one after the other.

Introduction Introductie

In the introduction, yes/no questions are asked as to whether you act as a marketplace and enable other retailers to deliver goods and whether you use a fulfillment warehouse.

In addition, yes/no questions ask whether you have made intra-community distance sales within the reporting period or would like to submit a nil report.

The reporting period and the reporting deadline are specified in the reporting form.

Distance Sales of Goods and Services Afstandsverkopen en diensten

All intra-community distance sales of goods and services are entered in this section.

First, the distance sales with the departure country Netherlands are queried for each country of destination.

Then the business action data of all other countries of departure are queried .

For each entry, the country of destination, the nature of transaction (distance selling or service) and the tax amount must be stated. In addition, the tax rate and the tax rate designation (standard tax rate or reduced tax rate) must be specified.

The reporting form automatically calculates the net amount for each entry. This value can be used to control the entries.

Corrections Correcties

In the form for the current OSS report, it is possible to correct previous reports from the last three years.

For the correction, the relevant year, the quarter and the country of destination are selected.

The difference amount of the VAT between the previous and the new report is crucial for the correction.

Example 1: If a value added tax of 1000 euros was originally reported and the correct amount was supposed to be 850 euros, the difference is 150 euros.

Example 2: If 850 euros of value added tax was originally reported and the correct amount is 1000 euros, the difference is -150 euros.

Example of a positive difference

If a value added tax of 1,000 euros was originally reported and the correct amount was supposed to be 850 euros, the difference is 150 euros.

Example of a negative difference

If 850 euros of value added tax was originally reported and the correct amount is 1,000 euros, the difference is -150 euros.

If the difference amount is negative, the minus sign must be set manually.

Overview Overzicht

In the overview, the entire OSS report can be checked before it is sent electronically to the Dutch authorities.

For each country of destination, the overview shows the value added tax amount entered and any corrections.

Corrections are automatically offset against the current tax amount.

The total amount to be paid is displayed at the bottom position.

After submission, a PDF copy of the OSS report can be downloaded.

Payment of the Value Added Tax Due

The value added tax due is paid by bank transfer. The necessary payment information is usually sent by post in good time. Alternatively, this information is displayed in the overview.

Deadlines for Reporting Periods

Reporting periods correspond to the quarters of a year. The deadline for submission and payment is the end of the following month after each reporting period.

Payment Reference

The payment reference is composed as follows: the ISO 3166 Alpha-2 code for the Netherlands, the Dutch VAT identification number, the quarter, and the year.

Example of a payment reference

NL/NL123456701B01/Q2.2023