EU e-commerce VAT · quarterly OSS
EU OSS VAT return calculator.
List your net B2C sales by destination country. Get the VAT due per Member State at standard rates, a total, and the Commission's due date for the quarter.
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What goes on an OSS return
The Union One Stop Shop lets a business declare and pay VAT on cross-border B2C supplies to other Member States through one return, filed in the Member State where it is registered for OSS. This tool totals net sales per destination country, multiplies each country's total by that country's standard rate and rounds the VAT to the cent once per country. Treat the totals as a cross-check of your own bookkeeping, not as the return itself.
Deadlines
The Commission lists calendar-quarter returns due on 30 April (Q1), 31 July (Q2), 31 October (Q3) and 31 January of the following year (Q4). It also states that the date does not move for weekends or public holidays and that the return cannot be submitted before the end of the return period.
Limits of this calculator
Only standard rates are used, in euro, with no corrections to earlier periods. Sales to your own country are skipped because the OSS covers cross-border supplies. This is a planning estimate using standard rates, not tax advice and not an official determination. Reduced rates, exemptions, goods subject to excise duty, B2B reverse charge and place-of-supply rules can change the result. Confirm with your tax authority or adviser.
Sources (retrieved October 2026): European Commission, declare and pay under OSS; European Commission, One Stop Shop; European Commission, VAT rates and the member-state rates in its Taxes in Europe Database.
Frequently asked questions
When is the OSS VAT return due?
Per the European Commission: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October and Q4 by 31 January of the following year. The date does not change when it falls on a weekend or public holiday, and you cannot file before the period ends.
Do domestic sales go on the OSS return?
No. The OSS covers cross-border supplies to other Member States. Sales in your own country are declared on your national VAT return, which is why this tool skips lines for your home country.
How is the VAT per country calculated here?
Net sales for each country are added together, multiplied by that country's standard rate and rounded to the cent once per country.
Does it use reduced rates?
No. Supplies that carry a reduced rate need that rate on your real return. This tool uses standard rates only.