Tax guide: The OSS in 10 minutes

Do you sell to customers in France, Germany or Italy from Spain? Is Shopify warning you that you are close to the threshold? Not sure whether you should already be charging the VAT of your customer's country? This guide explains the VAT One-Stop Shop (OSS) in plain language, with one example from start to finish.

What it includes

• 📄 10-page PDF guide (A4, reads well on a phone), with an example and all its numbers: a store that crosses the threshold in September and files its first modelo 369 (OSS VAT return).
• 📊 Excel calculator (4 tabs): your EU sales by country and quarter (are you over €10,000? does this order already carry the VAT of the customer's country?), the VAT rates of the 26 countries, the draft of your modelo 369 with its deadline and box 123 of modelo 303 (quarterly VAT return), and the calendar.
• 🇪🇸 Also in Spanish. The PDF and the spreadsheet, in English and in Spanish, in the same download.

What you will find

• Which sales go through the OSS and which don't: shipments to consumers, downloads and courses, sales to businesses, the Canary Islands and outside the EU.
• How the €10,000 is counted (all your stores and all countries together, excluding VAT, this year and last year) and the option of not waiting until you reach it.
• Registering with modelo 035 (OSS registration form), the modelo 369 every quarter, payment, ‘nil’ returns and how to correct a mistake.
• Each country's VAT rates, with the European Commission's official database to look them up.
• What stays on your modelo 303, sales to EU businesses (modelo 349, the EU recapitulative statement) and invoices.
• What Shopify, Etsy and Amazon do about VAT, stock in warehouses in other countries, and the IOSS.
• The most common mistakes.

Who it is for

Anyone selling from Spain to consumers in other EU countries: in their Shopify or WooCommerce store, on Etsy or on Amazon, and anyone selling downloads or courses on their website. For those approaching €10,000 and for those already in the OSS.

How you receive it

When you pay, you get the PDF and the spreadsheet straight away, on the confirmation page and in your e-mail. The spreadsheet also opens in Google Sheets or Numbers. It is digital content: once you receive it, you lose the right of withdrawal.

Version

October 2026 version, with the rules in force on that date.

Who wrote it

DPL Asesores, a tax and accounting advisory firm in Alicante that specialises in online stores. Guide written with the help of artificial intelligence tools.

⚠️ This is general information as of the version date, written to be understood without prior knowledge. It does not replace advice on your specific case.

€10 VAT included.

🎁 And if you then book a consultation within the following 3 months, we take the €10 for the guide off: the code is on its last page.

Terms of sale: dplasesores.com/en/ecommerce/condiciones-de-contratacion