Invoxo supports One Stop Shop (OSS) for B2C digital services. When you sell a digital service to an EU consumer, Invoxo automatically applies the correct destination country VAT rate. No manual rate lookups, no spreadsheets, no guesswork.
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How OSS works in Invoxo
OSS handling is built into Invoxo's tax engine
OSS is not a manual configuration or an add-on. It is a first-class tax treatment in Invoxo's EU-VAT regime. When a digital service is sold B2C to an EU consumer in another member state, the tax engine automatically determines OSS eligibility and applies the destination country's VAT rate.
Example
You're a SaaS founder in Ireland. You sell a subscription to a consumer in Germany. Invoxo automatically applies 19% German VAT and classifies the invoice as EU_B2C_OSS.
The EU One Stop Shop (OSS) scheme expanded the Mini One Stop Shop (MOSS) from July 2021. It allows businesses selling digital services to EU consumers to file a single VAT return in their home country, covering all cross-border B2C sales across the EU.
Without OSS, you'd need to register for VAT in every member state where you have consumer customers. OSS eliminates that requirement—but you still need to charge the correct destination country VAT rate on each invoice. That's the part most invoicing tools get wrong or leave to you.
Note: Below €10,000 in total cross-border B2C digital sales per year (across all EU countries combined, not per country), sellers may charge their home country VAT rate. Above that threshold, destination country VAT is mandatory. From 1 January 2027, the threshold calculation is tightened: only goods dispatched from, and services supplied from, your country of establishment count (a ViDA change).
Automatic destination country VAT rates for digital services sold to EU consumers
Key distinction
OSS simplifies where you file. It does not simplify what rate you charge. You still need to apply the correct destination country rate on every invoice.
OSS simplifies VAT filing — one return covers all EU member states. But it does not simplify invoicing. You need to know each buyer's country, apply the correct VAT rate (19% for Germany, 21% for Netherlands, 25% for Denmark, and so on), and record it correctly. Most invoicing tools make you look up rates manually or hardcode them.
OSS handling is built into Invoxo's tax engine — not a manual configuration. The TaxRegimeRouter automatically detects OSS eligibility based on service type, buyer type, and countries involved. The correct destination VAT rate is applied without manual lookups.
Invoxo supports One Stop Shop (OSS) for B2C digital services as a first-class tax treatment. Here's what happens when you create an OSS-eligible invoice.
When you create an invoice for a digital service sold to an EU consumer (B2C), Invoxo's tax engine evaluates the transaction. It checks the service type, whether the buyer is a business or consumer, and the countries involved. If the transaction qualifies for OSS, the EU_B2C_OSS treatment is applied automatically.
Once OSS treatment is determined, Invoxo applies the standard VAT rate for the buyer's country. Sell to a consumer in France? 20% VAT. Consumer in Hungary? 27% VAT. The rate is applied automatically based on the buyer's location—you don't need to look it up or enter it manually.
When the invoice is issued, the tax treatment, rate, destination country, and basis for the OSS determination are recorded in an immutable tax payload. This is not just a rate lookup—it's a verifiable tax decision that cannot be altered after issuance. If your tax authority asks why you charged 21% on a specific invoice, the answer is in the payload.
Invoxo provides VAT breakdown exports grouped by country and rate—exactly what you need for your OSS return. Each line shows the member state, the VAT rate applied, the taxable amount, and the VAT amount. Hand it to your accountant or use it for your own filing.
The EU defines "electronically supplied services" as services delivered over the internet or an electronic network where delivery is essentially automated. OSS applies to these services when sold B2C within the EU.
These are electronically supplied services:
These require human involvement and are not electronically supplied:
Invoxo is designed for service businesses. Physical goods are not supported.
When Invoxo applies OSS treatment, it uses the standard VAT rate for the buyer's member state. These are the current standard rates across all 27 EU countries.
| Country | Code | Standard VAT rate |
|---|---|---|
| Austria | AT | 20% |
| Belgium | BE | 21% |
| Bulgaria | BG | 20% |
| Croatia | HR | 25% |
| Cyprus | CY | 19% |
| Czech Republic | CZ | 21% |
| Denmark | DK | 25% |
| Estonia | EE | 24% |
| Finland | FI | 25.5% |
| France | FR | 20% |
| Germany | DE | 19% |
| Greece | GR | 24% |
| Hungary | HU | 27% |
| Ireland | IE | 23% |
| Italy | IT | 22% |
| Latvia | LV | 21% |
| Lithuania | LT | 21% |
| Luxembourg | LU | 17% |
| Malta | MT | 18% |
| Netherlands | NL | 21% |
| Poland | PL | 23% |
| Portugal | PT | 23% |
| Romania | RO | 21% |
| Slovakia | SK | 23% |
| Slovenia | SI | 22% |
| Spain | ES | 21% |
| Sweden | SE | 25% |
Standard rates for electronically supplied services. Reduced rates may apply in limited cases. VAT rates are subject to change by member states—verify with your accountant for the latest applicable rates.
The EU's VAT in the Digital Age (ViDA) directive expands the scope of OSS in phases. Today, OSS covers digital services sold B2C within the EU. Over the next few years, it will expand to cover significantly more transaction types.
For digital service sellers, the current OSS rules continue to apply. The expansions below add new categories of supplies to the scheme — they don't change how digital services are handled.
OSS today
Electronically supplied services (SaaS, online courses, digital downloads, etc.) sold to EU consumers. Destination country VAT applied automatically. This is what Invoxo handles today.
1 January 2027
OSS extended to include B2C supplies of gas, electricity, heating, and cooling energy.
1 July 2028
Union OSS extended to all B2C supplies by non-established suppliers — not just digital services. Includes domestic B2C, goods with installation, and goods supplied on board transport.
30 June 2029
The call-off stock simplification ceases entirely as OSS coverage broadens.
From invoice creation to locked tax record in four steps.
Select your client (or add a new one with their country) and add line items. Mark the product or service as a digital service. Invoxo uses the client's country, the service type, and whether they're a business or consumer to evaluate the transaction.
If the buyer is an EU consumer and the service qualifies, Invoxo's tax engine classifies the transaction as EU_B2C_OSS and applies the destination country's standard VAT rate. No manual rate selection needed.
Preview the invoice with the VAT treatment and rate clearly displayed. Confirm it looks correct, then issue. At issuance, Invoxo locks the tax payload—the treatment, rate, destination country, and basis for the determination become immutable.
At the end of the reporting period, export your VAT breakdown grouped by member state and rate. This gives your accountant exactly what they need for the OSS return. Each invoice's tax payload provides the audit trail.
OSS is part of Invoxo's broader EU VAT handling. These pages cover related features.
Not sure which VAT treatment applies? Try Invoxo's free tools—no account required.
OSS for B2C digital services is included in the Business plan. Standard EU VAT features (domestic, reverse charge, out-of-scope) are included on every plan.
OSS treatment and destination VAT rates are determined by the tax engine based on transaction details. No manual rate lookups or country selection needed.
Every OSS invoice has an immutable tax payload recording the treatment, rate, and destination country. The audit trail is built into the workflow.
VAT breakdown exports are grouped by member state and rate — exactly the format your accountant needs for the OSS return.
Invoxo is designed for service businesses selling across EU borders. OSS for digital services is a core use case, not an afterthought.
Disclaimer: Invoxo provides tooling to support common EU VAT workflows including OSS. For complex scenarios, confirm requirements with your accountant.
Invoxo supports OSS for B2C digital services. Correct rates, audit-ready records, and clean exports for your OSS return.
14-day free trial. No charges until trial ends.