Uniform tax reporting (EU system OSS)
From 1.7.2021. the feature of uniform tax reporting via the VEM system is available.
THE MANDATORY CONDITION to start reporting via OSS is a registration and acquiring OSS system resolution, and only after obtaining one, it would be possible to start with OSS reporting.
After exceeding the amount of 10.000€ of total sales to EU countries, you may opt for uniform tax reporting enabling you to issue the invoices under the Slovenian tax number, with tax of the country to which your packages are shipped.
In the case of the foreign tax numbers, for each EU country, specifying respective numeration and standard tax rate is required. This can be done in the following ways:
- Manual entry of tax numbers for each country separately
- Automatically specifying tax rate and numeration
Automatically specifying tax rates and numeration for Uniform tax reporting
If in additional settings the ''Uniform tax reporting'' option is enabled, and the order is for (including a specified date) the selected date, the following should be done:
- each EU country obtains its numbering based on the two-letter country code (i.e. Austria - AT-MK-...)
- each EU country obtains a default tax rate (i.e. Austria - 20%)
- the same address as for the first določi se enak naslov kot je prvi naslov v podjetju in SI davčna številka.
The entire procedure is executed if the order arrives at MK via the online store interface.
If the order is entered manually/via the API interface, a new numeration and tax rate will not be added automatically, but instead have to be preset (see the instructions Manual entry of the tax number for each country).
On the other hand, the entries will be used (after the app is refreshed). In case of manual entry of the order/invoice, the new standard tax rate will be applied to a specific country.
Manual entry of the tax number for each country separately
In case of manual entry, enter the data as displayed in the picture below.
Manual entry is required if you mainly or only use reduced tax rates!
Enter the tax number, select the country and tax rate separately for each country, and save it.
Usage scenarios
Scenario 1: Sales to some EU countries, without tax number
Description: The company sells all products/services to 4 EU countries (SLO, IT, HR, AT) with standard tax rates being applied for these countries.
Planned steps:
- enable the support for ''Uniform tax reporting'' and MK will automatically add all settings
- If tax mapping of individual online stores is enabled, then this should be removed and saved:.
Scenario 2: Selling to some EU countries, without the foreign tax number, reduced tax rate for some products
Description: a company sells to 4 EU countries (SLO, IT, HR, AT) but some products in a particular country are sold with a reduced tax rate (for example ''Food supplements''), and other products with the standard tax rate (for example, postage, massage gun, etc.).
Planned steps:
- enable "Uniform tax reporting"
- in the online store, ensure that for products with reduced tax rates, the separate tax code will return (does not matter which kind of code). In the online store settings (Additional settings/Online stores) for ''Tax codes mapping'' the mapping of that tax to the corresponding MK tax is determined.
- if the product has different reduced tax rates in various countries, ensuring the appropriate tags in the online store and corresponding mappings to MK for each online store is required.
Scenario 3: Existing foreign tax numbers for all countries
Description: if selling to, for example, 10 EU countries and for all countries there are different foreign tax numbers, the existing settings do not have to be changed, and ''Uniform tax reporting'' should not be enabled. Reporting will not change whatsoever - everything will stay the same as before.
Scenario 4: Existing foreign tax numbers for some countries, but selling to other EU countries too
Description: For example, you sell to DE and IT (with separate tax numbers for each country), while some products are being sold to AT and HR too (with lower annual turnover, there is no need for the separate tax number). For these two countries, reporting via Uniform tax reporting is not possible. The existing tax numbers must be deactivated and everything should be reported via Unofirm tax reporting.
Planned steps if OSS should be used:
- In MK settings, deactivate existing foreign tax numbers by entering the date for ''Date to''
- New tax numbers should be opened for which ''Date from'' must not overlap with the ''Date to''. For ''Tax numbers'' enter SLO tax number.
- Deactivating foreign tax numbers can be arranged at foreign tax offices.
Note: if HU tax verification of invoices is enabled, this functionality will not be used in the future. However, it should still be available for the verification of credit notes for invoices issued in the past.
Scenario 5: There is a foreign tax number for the country since the products are directly sold from that warehouse
Description: For example. in DE, you have a separate tax number, but you also sell to other EU countries. In DE, orders are also shipped from the local warehouse. In that case, the DE foreign tax number remains, while for the other countries, uniform tax reporting can be used.
Planned steps:
- just enable the support for ''Uniform tax reporting'' and MK will automatically add all settings.
Scenario 6: usage of API interface
Description: orders in MK are sent via the API interface. In that case, tax numbers must be added manually, and reporting correct tax rates must be ensured on the API interface.
Planned steps:
- ''Uniform tax reporting'' can be enabled, if there is a store connected also via an online store interface.
- for each EU country to which you sell, manually enter the tax number (see Manual entry of tax number for each country). Without that, the invoices will not be numbered correctly and will not be sent to FURS via tax verification (they must not be).
- on the online store webpage, correct that the appropriate tax rate must be always sent for each country separately. We suggest sending tax_factor instead of the rate - https://github.com/metakocka/metakocka_api_base/blob/master/docs/documents_put_document.md#example--products---tax-factor)
Deactivation of existing foreign tax numbers
Foreign tax numbers can be deactivated by entering the Date to
By clicking on the New tax no., a new tax rate for the individual country can be added, whose tax number was deactivated.
Foreign tax numbers (reporting without OSS)
Additional settings/Foreign tax numbers
If the annual sales turnover to final customers within the EU is exceeded, applying for the tax number of the destination country is required. Once obtained, enter it in MetaKocka and a separate invoice numeration will be created for that country.
Correct tax rates on documents (orders, invoices) must be set when capturing documents (online store, API interface).
When entering a new tax number, the following must be indicated:
- Tax number, assigned by the tax office
- Country
- Reduced, standard, and increased tax rate. If the reduced tax rate is not used then enter only the standard and increased VAT rate.
- From which date (including the entered date) the new tax number is valid
In the history of changes, the change of records can be viewed.
FAQ
A notification is received that from a particular date tax number must be used, but such a number is yet to be received.
For the tax number, enter ''HR100'' and enter the other data. The tax number is just data displayed on the invoice. On the other hand, having separate invoice numeration enabled and correct tax rates is much more important. Only in this way, invoices will no longer be tax-verified by FURS.
Notification about the separate tax number was received too late. A couple of invoices were issued with the domestic tax number.
Credit notes must be created for all invoices, and such must be reissued eventually. If there is a large number of invoices, please contact our support for assistance.