What is OSS (One-Stop Shop) and When Does It Apply?
The OSS (One-Stop Shop) scheme allows EU businesses to declare and pay VAT on cross-border B2C sales of goods and services to customers in other EU member states through a single quarterly return, rather than registering for VAT in each customer's country.
When OSS Applies:
- B2C Sales Only: You're selling to private consumers (not VAT-registered businesses)
- Cross-Border: Customer is located in a different EU member state than your business
- Threshold Exceeded: Your distance sales exceed €10,000 per year across all EU countries
- Services: All cross-border B2C services within the EU (no threshold)
When OSS Does NOT Apply:
- B2B sales (use Reverse Charge mechanism instead)
- Sales to customers in your own country (use domestic VAT)
- Distance sales below €10,000/year (can use domestic VAT rate)
- Sales outside the EU (different rules apply)
The Compliance Gap: Why MemberPress's CSV Needs an Automatic OSS Fix
If you sell cross-border in the EU using MemberPress, you face the issue of OSS compliance. While MemberPress provides excellent transaction data in a CSV, this raw data is not a legally valid OSS tax invoice.
EU VAT Directive 2006/112/EC and subsequent amendments mandate specific data points and legal formatting that MemberPress receipts and transaction summaries simply don't provide, leading to audit risks and potential penalties.
Problem: MemberPress's standard export lacks the mandatory structure and fields required for OSS-compliant invoicing.
Risk: Non-compliant invoices can result in penalties up to 30% of unpaid VAT plus interest, and rejected VAT deductions during audits.
Solution: CSV2Invoice transforms your raw MemberPress CSV into fully compliant OSS PDF invoices with all mandatory fields, proper formatting, and sequential numbering.
Mandatory OSS Invoice Requirements (EU VAT Directive 2006/112/EC)
Every OSS invoice must include these fields to be legally valid:
| Required Field | Legal Requirement | Why It Matters |
|---|---|---|
| Sequential Invoice Number | Unique, gap-free, chronological | Proves invoice authenticity and prevents fraud |
| Invoice Date | Date of issue (not transaction date) | Determines VAT period and filing deadline |
| Your Business Details | Name, address, VAT ID (including country code) | Identifies the supplier for tax authorities |
| Your OSS VAT ID | Format: EU123456789 (EU prefix + your VAT number) | Proves you're registered for OSS and not domestic VAT |
| Customer Details | Name, full billing address including country | Determines which EU country's VAT rate applies |
| Product/Service Description | Clear description of what was sold | Allows correct VAT classification |
| Net Amount | Amount before VAT | Base for VAT calculation |
| Customer's Country VAT Rate | The VAT rate of the customer's EU country | Must charge destination country rate under OSS |
| VAT Amount | Calculated VAT in EUR | Shows tax collected for customer's country |
| Total Amount | Net + VAT | Final amount charged to customer |
How CSV2Invoice Guarantees OSS Compliance for MemberPress
We ensure compliance by guiding you to map the necessary fields from your MemberPress CSV, automatically applying the correct destination country VAT rate, and formatting all mandatory fields according to EU requirements.
The 6 Essential Compliance Fixes
| Compliance Requirement | The Legal Mandate | CSV2Invoice Solution |
|---|---|---|
| Sequential Numbering | REQUIRED per Art. 226 VAT Directive. Gap-free, chronological ID. | Automatically assigns legally valid, continuous invoice numbers starting from your chosen number. |
| OSS VAT ID Display | REQUIRED. Must show EU prefix + your VAT number (e.g., EU123456789). | Prominently displays your OSS VAT ID on every invoice in the correct format. |
| Destination Country VAT Rate | REQUIRED. Must charge the VAT rate of the customer's EU country. | Automatically applies correct VAT rate based on customer's billing country (19-27% range). |
| Complete Address Data | REQUIRED. Customer's full address including country to prove B2C status. | Maps and validates customer address fields, ensuring country code is present. |
| Data Retention | REQUIRED. 10-year retention of all invoice records and supporting documents. | Generates permanent PDF invoices linked to original transaction IDs for audit trail. |
| Currency Compliance | REQUIRED. If not in EUR, must show EUR conversion rate and date. | Handles multi-currency transactions with proper EUR conversion documentation. |
OSS Filing Deadlines and Penalties
Critical Deadlines:
- Quarterly VAT Return: Due by the end of the month following each quarter (Apr 30, Jul 31, Oct 31, Jan 31)
- Payment Deadline: Same as return deadline - no grace period
- Late Filing Penalty: €50-€500 per late return, depending on member state
- Late Payment Interest: 8-12% annual interest on unpaid VAT
- Non-Compliance Penalty: Up to 30% of VAT due plus interest and potential OSS deregistration
Record Retention:
You must retain all OSS invoices, supporting documents, and transaction records for 10 years from the end of the year in which the transaction occurred. These must be made available to tax authorities upon request within 20 business days.
Step-by-Step: Generating MemberPress OSS Invoices
Step 1: Verify Your OSS Registration
Before using this tool: Ensure you're registered for the OSS scheme in your member state. You cannot issue OSS invoices without registration. Registration gives you an OSS VAT ID (format: EU + your VAT number).
Step 2: Export Your MemberPress Transaction CSV
Navigate to MemberPress's transaction export section and download your sales data. Critical: Include these columns: Customer Country, Customer Address, Product Description, Net Amount, VAT Amount, Transaction Date, and Order ID.
Step 3: Map Your CSV Fields (One-Time Setup)
Upload your CSV to CSV2Invoice and map MemberPress columns to invoice fields. Pay special attention to:
- Customer Country: Must be accurate to apply correct VAT rate
- Transaction Date: Used for chronological sorting and sequential numbering
- VAT Amount: If MemberPress already collected VAT, we'll verify it matches the destination rate
Automation: Mapping is saved in your browser for future uploads.
Step 4: Enter Your OSS VAT ID
Input your OSS VAT ID (EU + your number) in the company details. This will appear on all invoices to prove OSS compliance.
Step 5: Generate and Download Compliant Invoices
Download your ZIP file containing all OSS-compliant invoices, ready for filing and audit protection.
Common OSS Mistakes to Avoid
| Mistake | Consequence | How to Avoid |
|---|---|---|
| Using domestic VAT rate instead of customer's rate | Incorrect VAT collection, potential penalties | Always validate customer country and apply their VAT rate |
| Not displaying OSS VAT ID on invoices | Invoices may be rejected, treated as domestic sales | Show EU prefix + VAT number on every invoice |
| Including B2B sales in OSS returns | Double taxation, rejected deductions | Use Reverse Charge for B2B sales (when customer has VAT ID) |
| Missing the €10,000 threshold trigger | Using wrong VAT scheme, audit issues | Track annual cross-border sales; switch to OSS when exceeded |
| Non-sequential invoice numbers | Invoice fraud suspicion, audit failure | Use automated sequential numbering system |
| Incomplete customer address | Cannot prove customer location, VAT rate challenge | Require full billing address including country |
EU VAT Rates by Country (OSS Reference)
Under OSS, you charge the VAT rate of your customer's country:
| Country | Standard VAT Rate |
|---|---|
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| Croatia | 25% |
| Cyprus | 19% |
| Czech Republic | 21% |
| Denmark | 25% |
| Estonia | 22% |
| Finland | 25.5% |
| France | 20% |
| Germany | 19% |
| Greece | 24% |
| Hungary | 27% |
| Ireland | 23% |
| Italy | 22% |
| Latvia | 21% |
| Lithuania | 21% |
| Luxembourg | 17% |
| Malta | 18% |
| Netherlands | 21% |
| Poland | 23% |
| Portugal | 23% |
| Romania | 19% |
| Slovakia | 20% |
| Slovenia | 22% |
| Spain | 21% |
| Sweden | 25% |
Frequently Asked Questions
Q: Do I need to register for OSS in every EU country?
A: No. You register once in your home EU member state and file one quarterly return covering all EU countries. This is the main benefit of OSS.
Q: What if my customer is in the UK or Switzerland?
A: OSS only covers EU member states. UK and Switzerland are not in the EU, so different rules apply (typically domestic zero-rating or third-country rules).
Q: Can I use OSS for B2B sales?
A: No. OSS is only for B2C (business to consumer) sales. For B2B sales where the customer has a valid EU VAT ID, use the Reverse Charge mechanism instead.
Q: What happens if I charge the wrong VAT rate?
A: You must issue a corrected invoice (credit note + new invoice) with the correct rate. Underpayment requires interest and penalties; overpayment can be refunded to the customer.
Q: How do I prove the customer's location?
A: You need two pieces of non-contradictory evidence (e.g., billing address + IP address, or billing address + bank location). MemberPress's customer data usually provides this.
Q: What if my annual sales drop below €10,000?
A: You can choose to stay in OSS or revert to domestic VAT. Most businesses stay in OSS for simplicity. You can only change at the start of a new calendar year.
Professional Disclaimer
This guide provides general information about OSS compliance and is not a substitute for professional tax advice. VAT rules vary by member state and can change. CSV2Invoice helps you create compliant invoices but does not provide tax advice, guarantee acceptance by all tax authorities, or assume liability for your VAT obligations. Always consult a qualified VAT advisor or tax professional for your specific situation, especially for complex cases involving multiple jurisdictions, product classifications, or regulatory changes.
Ready to Automate Your MemberPress OSS Compliance?
Transform your MemberPress CSV into legally compliant OSS invoices with all mandatory fields, correct VAT rates, and audit-ready formatting. Stop risking penalties and start generating proper invoices in minutes.