{"id":42042,"date":"2026-09-14T12:12:27","date_gmt":"2026-09-14T09:12:27","guid":{"rendered":"https:\/\/support.simplbooks.ee\/?post_type=ht_kb&#038;p=42042"},"modified":"2026-09-14T14:20:51","modified_gmt":"2026-09-14T11:20:51","slug":"recording-sales-under-the-oss-scheme","status":"publish","type":"ht_kb","link":"https:\/\/support.simplbooks.ee\/en\/kasutusjuhendid\/recording-sales-under-the-oss-scheme\/","title":{"rendered":"Recording sales under the OSS scheme"},"content":{"rendered":"<p>SimplBooks does not have dedicated functionality or a specific report for the OSS scheme. However, you can record OSS sales in a way that keeps sales revenue and VAT separate by country in the accounting records and makes the information needed to prepare the OSS VAT return easy to find.<\/p>\n<p>As sales under the OSS scheme do not need to be included in the Estonian VAT report, we recommend creating separate sales revenue and sales VAT accounts, as well as separate VAT classes, for each country.<\/p>\n<div class=\"su-accordion su-u-trim\"><strong><br \/>\n<\/strong><div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Creating accounts<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>For each country where sales are made under the OSS scheme, create a separate sales revenue account and sales VAT account.<\/p>\n<p>To add a new account:<\/p>\n<p><strong>Accounting -&gt; Accounts -&gt; New account<\/strong><\/p>\n<p><strong>Sales revenue account<\/strong><\/p>\n<p>Create a separate sales revenue account from the <strong>4xxx<\/strong> series for each country.<\/p>\n<p>Use separate accounts for sales to different countries, for example:<\/p>\n<ul>\n<li>Germany OSS sales revenue<\/li>\n<li>Finland OSS sales revenue<\/li>\n<li>Latvia OSS sales revenue<\/li>\n<\/ul>\n<p><strong>Sales VAT account<\/strong><\/p>\n<p>Similarly, create a separate sales VAT account from the <strong>25xx<\/strong> series for each country, for example:<\/p>\n<ul>\n<li>Germany OSS sales VAT<\/li>\n<li>Finland OSS sales VAT<\/li>\n<li>Latvia OSS sales VAT<\/li>\n<\/ul>\n<p>Using separate accounts ensures that sales revenue and VAT amounts are kept separate by country.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Creating VAT classes<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>After creating the accounts, add a separate VAT class for each relevant country.<\/p>\n<p><strong>Settings -&gt; Environment settings -&gt; VAT classes -&gt; Add new VAT class<\/strong><\/p>\n<p>When setting up the VAT class:<\/p>\n<ul>\n<li>enter a suitable name for the VAT class;<\/li>\n<li>mark &#8220;<strong>Sales<\/strong>&#8221; as active;<\/li>\n<li>select &#8220;<strong>VAT EU member state<\/strong>&#8221; as the VAT type;<\/li>\n<li>select the previously created sales revenue account for the relevant country as the <strong>Income account<\/strong>;<\/li>\n<li>select the previously created sales VAT account for the relevant country as the <strong>Sales VAT<\/strong> <strong>account<\/strong>.<\/li>\n<\/ul>\n<p>Create a separate VAT class for each country and, if necessary, for each VAT rate used for sales under the OSS scheme.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Using the VAT class on a sales invoice<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>When creating a sales invoice that falls under the OSS scheme, select the VAT class created for the relevant country and VAT rate on the invoice line to which the goods or services are sold.<\/p>\n<p>The sales revenue and sales VAT will then automatically be recorded in the accounts specified in the VAT class settings.<\/p>\n<p>This makes it possible to track OSS sales for different countries separately in the accounting records.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-folder-1 spoiler-green su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><strong>Finding the information required for the OSS VAT return<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>SimplBooks does not have a separate OSS report.<\/p>\n<p>The sales revenue needed to prepare the OSS VAT return can be checked under:<\/p>\n<p><strong>Accounting -&gt; Profit and loss statement<\/strong><\/p>\n<p>If a separate sales revenue account is used for OSS sales in each country, the sales revenue for the selected period is shown separately by country in the profit and loss statement.<\/p>\n<p><strong>Accounting -&gt; Balance sheet<\/strong><\/p>\n<p>The separate sales VAT accounts created for each country can be used to check the sales VAT amounts.<\/p>\n<\/div><\/div>\n<\/div>\n<p class=\"isSelectedEnd\">The following guides may also be helpful when configuring the settings:<\/p>\n<ul data-spread=\"false\">\n<li><a href=\"https:\/\/support.simplbooks.ee\/en\/kasutusjuhendid\/accounts\/\" target=\"_blank\" rel=\"noopener\">Accounts<\/a><\/li>\n<li><a href=\"https:\/\/support.simplbooks.ee\/en\/kasutusjuhendid\/vat-classes\/\" target=\"_blank\" rel=\"noopener\">VAT classes<\/a><\/li>\n<\/ul>\n<p><em>If you have any additional questions, please write to us at <a href=\"mailto:support@simplbooks.ee\">support@simplbooks.ee<\/a><\/em><\/p>\n","protected":false},"author":359,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht_kb_category":[963,1085],"ht_kb_tag":[1165,1166],"class_list":["post-42042","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-sales","ht_kb_category-vat-report-and-vd-report","ht_kb_tag-oss-scheme","ht_kb_tag-oss-vat-return"],"_links":{"self":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/42042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/users\/359"}],"replies":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/comments?post=42042"}],"version-history":[{"count":26,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/42042\/revisions"}],"predecessor-version":[{"id":42075,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/42042\/revisions\/42075"}],"wp:attachment":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/media?parent=42042"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_category?post=42042"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_tag?post=42042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}