VAT OSS / IOSS — Installation and user guide

This module turns your PrestaShop orders into VAT reporting data ready to submit under the OSS (One-Stop Shop) and IOSS (Import One-Stop Shop) schemes. It captures every validated order, breaks down VAT by country of consumption, monitors the €10,000 threshold and produces the quarterly OSS and monthly IOSS exports.

Overview

Since the EU e-commerce VAT reform that came into force on 1 July 2021, an EU-established seller with more than €10,000 of cross-border distance sales per year must charge the VAT of the country of consumption and declare it through the OSS one-stop shop. The module fully automates the calculation and the production of the files, without any manual rebuild in a spreadsheet.

The module installs under Sell > VAT OSS / IOSS (invoicing section) and adds no external dependency.

Installation

• In the back office, open Modules > Module Manager, click Upload a module and drop the ZIP archive.
• Once installed, open the module configuration: you land on the VAT OSS / IOSS dashboard.
• Fill in your settings first (see below), then run the historical rebuild.

First-time configuration

Open the Settings tab and complete the following fields.

Member State of identification

Select the EU country where your business is registered for OSS. Sales delivered to this country are treated as domestic and are excluded from the cross-border threshold calculation.

Exclude intra-EU B2B orders

When this option is enabled, an order whose delivery address carries a VAT number is treated as a B2B reverse-charge sale and excluded from the OSS report.

IOSS scheme

Enable IOSS if you dispatch goods from outside the EU to EU consumers. Consignments with an intrinsic value up to €150 are then reported under IOSS; those above €150 remain subject to import VAT at customs. Enter your IOSS number in the dedicated field.

Threshold alert

Enable the alert, choose the trigger percentage (80% by default) and the recipient e-mail address. The module sends a message as soon as your cross-border turnover reaches that percentage of the €10,000 threshold. Only one alert is sent per year and per level.

CSV decimal separator

Choose the comma (French format, for a direct import into a spreadsheet set to French) or the dot (international format).

Rebuild historical data

Open the Data tab and click Rebuild historical data. The module scans all your valid orders and then all your credit slips in batches, and builds the OSS and IOSS reporting lines. A progress bar shows the status. Run this once after installation.

The dashboard

OSS report

Select the year and the quarter. The table lists, by country of consumption and VAT rate, the taxable base excluding VAT and the VAT due, converted to euros at each order’s exchange rate. A per-scheme overview and, where relevant, a corrections section complete the view.

€10,000 threshold

A gauge shows your cumulative cross-border turnover for the current and the previous year. The status turns green, amber or red depending on your position relative to the threshold.

IOSS

Select the year and month to get the monthly IOSS report: number of consignments, base and VAT by country. Consignments above €150 are flagged as excluded from the scheme.

Data and Settings

The Data tab manages the historical rebuild; the Settings tab holds the configuration described above.

Understanding the schemes

Every line is automatically classified into one of six schemes: OSS (intra-EU distance sale), IOSS (import up to €150), domestic sale (delivery within your Member State of identification), intra-EU B2B reverse charge, export outside the EU, and import above €150 outside IOSS.

Exports

• OSS CSV and OSS XML: quarterly export by country and rate, with a dedicated section for corrections of previous periods.
• IOSS CSV: monthly export of consignments up to €150.

CSV files are encoded in UTF-8 with BOM for a direct import into a spreadsheet.

Credit slips and corrections

Every credit slip generates negative lines. If the credit slip relates to an order declared in an earlier quarter, it is automatically isolated as a correction and shown in the dedicated section of the report and the exports, in line with the OSS return format.

IOSS mention on invoices

The module can add an IOSS mention on the PDF invoices of the orders concerned.

Frequently asked questions

Does the module file the returns for me?

No. It produces the reporting data and files from your real orders. Filing and final validation remain your responsibility or that of your accountant.

How is the €10,000 threshold calculated?

The module adds up your cross-border intra-EU B2C distance sales, VAT excluded, for the current and the previous calendar year. Domestic sales, B2B sales and exports outside the EU are excluded.