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VT Transaction+

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VAT OSS Scheme for sales to the EU

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The information on this page is for general guidance only and should not be taken as definitive VAT advice, since individual circumstances may vary. You should refer to European Commission guidance for details of your obligations for EU VAT.


If you are a UK (Great Britain and Northern Ireland) business that sells goods and certain services through e-commerce to consumers in EU countries, subject to certain conditions, you may have the option to register for VAT in a single EU country and pay the VAT due to each country through the One-Stop Shop (OSS) Scheme, rather than register for VAT in each country.

VAT OSS returns cannot be produced in VT Transaction+, however sales under VAT OSS can be entered as described below. You can then run a report of VAT on these sales to help you determine the figures for your VAT OSS return.

For more information on the OSS please refer to EC website.

To enter VAT OSS sales in VT Transaction+:

(Note: Screenshots below refer to 'MOSS', which was the former name of the scheme prior to 1 July 2021)

The steps below can also be used if you are not in the OSS scheme but pay VAT to an individual EU country(s), or if you pay VAT or sales tax to a non-EU country(s). You just need to name the account in Step 2. as the VAT/sales tax liability of the particular country, e.g. VAT liability - Republic of Ireland.

1.Create a new income account (Set Up>Accounts>All>New) for these type of sales, where Entries analysed to this account are normally within the scope of VAT is unticked. This is so that these sales do not get picked up on your UK VAT return in VT Transaction+. For example:

Digital services

2.Create a new creditors account (Set Up>Accounts>All>New) for the VAT OSS liability. Entries analysed to this account are normally within the scope of VAT should be unticked:


3.Enter the sale using the SIN function (or REC function for non-invoiced sales) e.g. for a sale to a customer in the Republic of Ireland for 100.00 net and 23% VAT:

enter the total amount of the sale including the EU VAT in the Total column, e.g. 123.00 (if you are entering in Euros or another foreign currency, you need to set up multi-currency as explained in Multi-currency accounting)

leave Output VAT field blank

in the Analysis of net amount section, enter the net value of the sale on the 1st line, e.g. 100.00; the Analysis Account for this line should be the income account you created in Step 1

on the 2nd line, enter the EU VAT charged to the customer e.g. 23.00; the Analysis Account for this line should be the VAT OSS creditor account you created in Step 2

Select Normal for the Type of Sale (for VAT purposes)

For example:


4.Repeat step 3. for each sale to non-business customers in other EU countries

5.At the end of each VAT quarter for your OSS return, change the current period caption to the relevant quarter:


6.Run the report of transactions in the VAT OSS account for the quarter by selecting Display>All Accounts>VAT MOSS:


7.Copy the report by clicking on the copy icon in the top toolbar, and paste it to a spreadsheet. You can then use this information to determine the total VAT and total net amounts by country. This is made easier if you can identify the country of each transaction, by including an identifier of the country when creating the customer, e.g. naming an Irish customer account something like 'IRL: A Customer' or 'A Customer: IRL'.

8.You can enter the payment of VAT under OSS in the usual way for entering a payment, i.e. by entering a PAY transaction, making sure the analysis account for the transaction is the VAT OSS liability account you created in Step 2.