The return for a given quarter must be received no later than the 31st of the following month. Payment must be made quoting the unique reference number of this return. It is due at the latest by the end of the month following the end of the accounting period to which the return refers.
Articles in this section
- Do you offer registration for OSS?
- What is OSS?
- Do you now have to search independently for all tax rates for all products in every EU country?
- Is net or gross turnover used?
- When should I file my first return and make my first payment to OSS?
- When does tax liability arise?
- Owning your own warehouse vs. registering for OSS.
- Is it mandatory to register for OSS?