OSS sales in the EU: invoices without fiscalization and records by country
Invoices for distance sales to EU consumers are issued without fiscalization, with the rate of the buyer's country, and for each quarter you have the totals by country and rate.
Sales to consumers in the EU, without fiscalization errors.
The tax authority refuses an invoice with the VAT rate of another country. Distance sales to EU consumers are not subject to fiscalization, so with the setting on Kigo.Cloud issues them without it and keeps them for the quarterly OSS records.
- One setting in General settings
- Delivery country on every invoice
- Records by country and rate, for each quarter
- Excel and PDF for your accountant
| Country | Rate | Taxable | VAT |
|---|---|---|---|
| Austria | 20 % | 2.140,00 € | 428,00 € |
| Italy | 22 % | 1.260,00 € | 277,20 € |
| Germany | 19 % | 3.480,00 € | 661,20 € |
| Sweden | 25 % | 690,00 € | 172,50 € |
From order to quarterly records
Setting
In General settings turn on Distance sales in the EU (OSS).
Order
The invoice comes from your web shop or you issue it by hand, with the delivery country.
Invoice
Delivery to another EU country goes without fiscalization, everything else is fiscalized.
Records
At the end of the quarter you have the totals by country and rate.
What counts is where delivery ends, not the billing address.
The Croatian Tax Administration names the member state where dispatch to the customer ends as the place of supply. That is why Kigo.Cloud keeps the delivery country on the invoice, and the WooCommerce plugin and Shopify send it with the order.
- Delivery to another EU country: no fiscalization, in the OSS records
- Delivery to Croatia: fiscalized invoice
- Delivery outside the EU: export, fiscalized invoice
- Business buyer: invoice as before
No fiscalization. Buyer outside of Croatia.
OSS invoices are in their own records, not in the issued invoices ledger.
The quarterly OSS VAT return is filed on the portal of the Tax Administration, by the last day of the following month. The OSS records give the figures by country and rate, and the issued invoices ledger stays without these invoices, with a note of how many were left out.
OSS sales are not in this ledger, invoices: 135.
OSS comes with every plan.
The setting, the delivery country and the OSS records are available in every plan. Fiscalization of WooCommerce and Shopify orders starts with the Standard plan, 28 € a month + VAT with yearly billing.
| Starter | Standard | Business | |
|---|---|---|---|
| OSS records | ✓ | ✓ | ✓ |
| Delivery country | ✓ | ✓ | ✓ |
| Woo and Shopify | – | ✓ | ✓ |
OSS sales in the EU: invoices without fiscalization and records by country: questions and answers
Are OSS invoices fiscalized?
No. According to the <a href="https://porezna-uprava.gov.hr/hr/racuni-u-krajnjoj-potrosnji-azurirano-30-1-2026/8034">Croatian Tax Administration</a>, distance sales within the EU to persons who are not taxable persons are not subject to fiscalization, because the place of supply is the country where dispatch to the customer ends.
What if a buyer from Germany orders delivery to Croatia?
The delivery country decides. Goods that stay in Croatia get a fiscalized invoice, even when the buyer is from another country.
When is the OSS return due?
The return is filed for each calendar quarter, <a href="https://porezna-uprava.gov.hr/hr/pdvoss/4693">by the last day of the following month</a>, on the portal of the Tax Administration.
Are the OSS records in every plan?
Yes. Fiscalization of WooCommerce and Shopify orders starts with the Standard plan (28 € a month + VAT with yearly billing).
Software that more than a thousand Croatian companies already rely on.
Kigo.Cloud is made by Symmetria d.o.o. from Zagreb and BID Grupa d.o.o. from Rijeka, a team building invoicing and fiscalization software since 2013, with support in Croatian and English.
Start working in Kigo.Cloud
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