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Author's profile photo Amruta Mohanty

Country wise approach for One Stop Shop in Business ByDesign

With the implementation of the second stage of the digital VAT pact in the European Union, the regulations for the One-Stop-Shop (OSS) will come into force on July 1st, 2021. According to the regulations, B2C sellers dispatching their goods from a single EU member state or a third country are no longer required to register for foreign VAT or complete multiple VAT filings in countries where they are selling. Instead, they may opt to complete and file a new OSS filing that lists all their pan-EU sales. The seller then remits the VAT due to their home VAT authority, which then forwards the taxes to the appropriate countries.

A dedicated blog for how OSS is implemented in SAP Business ByDesign can be found at:

Implementation of One-Stop-Shop in SAP Business ByDesign

With this blog, we would like to give a detailed approach that is being followed in SAP Business ByDesign for different countries impacted by the One Stop Shop legal change.

From 1st July 2021, plan is to have the following One Stop Shop tax content in Business ByDesign systems for the European Union countries.

  1. Two new tax events to support One Stop Shop for goods and services.
    • 476 : EU Sale of Service to private persons (OSS)
    • 480 : EU Sale of Goods to private persons (OSS)
  1. Country specific tax codes for available rate types and above event combinations.
  2. Automatic determination of One Stop Shop tax code, is planned for the SAP delivered countries apart from United Kingdom in 2105 release. For all other countries the automatic tax determination is planned to be available with 2108 release. Please note that the preconditions for One Stop Shop functionality has to be fulfilled for the auto determination of the tax code.

Note : Tax event 476 is planned to be provided for United Kingdom since One Stop Shop will only be applicable for Goods in the Northern Ireland region of United Kingdom.

Please find below the plan on One Stop Shop for different country versions in SAP Business ByDesign:

SAP Business ByDesign delivered countries

For the below list of SAP Business ByDesign delivered country versions, the plan is to support the One Stop Shop tax content and One Stop Shop tax return.

  • Austria
  • Belgium
  • Germany
  • Denmark
  • Spain
  • France
  • Italy
  • Netherland
  • United Kingdom ( Northern Ireland )

SAP Business ByDesign pre-localized countries

Among the pre-localized country versions by SAP Business ByDesign for Greece and Poland, the plan is to support One Stop Shop tax content and One Stop Shop tax return. Any output file requirement has to be handled by partners.

For Romania, Finland and Lithuania the mentioned One Stop Shop tax content is planned to be supported. One Stop Shop tax return will have to fulfilled by the partners.

SAP Business ByDesign tax basic countries

For the below SAP Business ByDesign tax basic country versions, only the One Stop Shop tax content is planned to be supported. One Stop Shop tax return type implementation and any output file requirements will have to be fulfilled by the partners. More details can on the approach can be found in the following sections.

  • Croatia
  • Sweden
  • Slovenia
  • Slovakia
  • Hungary
  • Ireland
  • Bulgaria
  • Cyprus
  • Czech Republic
  • Estonia
  • Luxembourg
  • Latvia
  • Malta
  • Portugal

One Stop Shop tax return type implementation by partner

One Stop Shop tax return type can be implemented via the partners through Cloud application studio. For details on how to create a tax return please refer to the Localization Toolkit documentation in the Business ByDesign partner JAM group. Kindly note that you will need request to be added as a member to  to access the documentation.

Note: While creating the One Stop Shop tax return type via the cloud application studio following checkbox has to be mandatorily checked to mark the tax return type as One Stop Shop relevant return type.

One Stop Shop checkbox

One Stop Shop tax return file generation

For generating file output for One Stop Shop tax returns customers/partners can use the available XSLT repository feature.

Please go through the following video for details on the same.

Tax Return File creation

This blog post is intended to help the customers and partners in understanding the country wise approach that is decided in Business ByDesign to support One Stop Shop legal change. Kindly provide your questions, if any, in the comments section and we will respond to you.

 

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      10 Comments
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      Author's profile photo Christian Viertel
      Christian Viertel

      Hello Mrs. Mohanty,

      according to the blog post the automatic tax determination for the countries:

      • Croatia
      • Sweden
      • Slovenia
      • Slovakia
      • Hungary
      • Ireland
      • Bulgaria
      • Cyprus
      • Czech Republic
      • Estonia
      • Luxembourg
      • Latvia
      • Malta
      • Portugal
      • Greece
      • Poland
      • Romania
      • Finland
      • Lithuania
      • United Kingdom ( Northern Ireland )

      is planned for release 2108. The regulations for the One-Stop-Shop (OSS) will come into force on July 1st, 2021 though. How can we use the OSS in ByDesign during the transition phase i.e. 1st of July until release of 2108 regarding tax determination for those countries?

      Best regards,

      Christian Viertel

      Author's profile photo Nitin Thakur
      Nitin Thakur

      Hello Mr Viertel,

      During the transition phase the tax codes and tax country will have to be selected manually for the countries in question.

      OSS relevant tax codes for all EU countries have been delivered with 2105 SPS02 and should already be in the customer system.

      For example if German company registered in Germany for OSS is selling to a private customer in Sweden, then tax country will have to be manually selected as Sweden and relevant tax code for OSS has to be selected.

      Hope this clarifies your query.

      Regards,

      Nitin

      Author's profile photo Jens Ellström
      Jens Ellström

      Hello,

      When manually selecting tax country and relevant OSS tax code there is an error message prompting following issue: "Exchange rate Euro/ on XX/XX/XXXX missing for currency conversion". But the exchange rates exsits and after some investigation it seems that when selecting a tax code linked to OSS tax event 476 & 480 the error message arise.

      This issue is valid for country version Sweden.

      Regards

       

      Author's profile photo Nitin Thakur
      Nitin Thakur

      Hello Jens Ellström,

      Please check if the tax return arrangement for OSS has been configured in the system. In case not, please follow steps in section 2 Creation of tax arrangement in the blog Implementation of One-Stop-Shop in SAP Business ByDesign

      The system determines the reporting currency for OSS transactions based on the tax authority's country where in the company is registered for OSS. As per the error it seems system is not able to determine the reporting currency to which the conversion is supposed to happen.

      In case Sweden is the country where in your company would be registered for OSS, the OSS return type for the Sweden will first have to be created via PDI and configured in the system.

      Regards,

      Nitin

       

      Author's profile photo Jens Ellström
      Jens Ellström

      Hi Nitin,

      We are trying to create OSS tax return but we have some problem regarding one particular step in the guide:

      4.5.1 - Add extension fields for grouping. The example code in the guide does not work properly.

      Is it possible to get some advice regarding how we should write this set of code?

      Regards,

      Jens

      Author's profile photo Nitin Thakur
      Nitin Thakur

      Hi Jens,

      Grouping for OSS return should ideally be based on the following criteria's which are available by default to be configured in the groups [ 1 to 5 ] in Group Criteria for Sub Totalling node in the Tax Declaration Profile setup.

      • Rate Type (002)
      • Tax country (004)
      • Tax Percentage (019)

      If there is a specific scenario that you are trying to achieve by grouping based on the extension field will request you to please place a question on Business ByDesign partner JAM group  explaining the business scenario and the code that is being written.

      We will be most happy to provide assistance in achieving the requirement.

      Regards,

      Nitin

      Author's profile photo Maybelle Alcaraz
      Maybelle Alcaraz

      Hi Amruta,

       

      We would like to implement the OSS for an Ireland company. However it is not automatically defaulting the tax country and tax rate although we have already configured all necessary settings. Appreciate your help.

       

      Regards,

      Author's profile photo Nitin Thakur
      Nitin Thakur

      Hi Maybelle,

      Requesting you please check the below.

      1. OSS tax return arrangement is configured for the Ireland company in the company tax arrangement.
      2. A valid VAT number is configured against Ireland company in the company tax arrangement.
      3. Customer invoice is being created against a private customer in other EU country apart from Ireland ( configured as a private account and not as a corporate account ).

      In case all of the above are valid please let us know a bit more about your scenario.

      Regards,

      Nitin

      Author's profile photo Maybelle Alcaraz
      Maybelle Alcaraz

      Hi Nithin,

       

      1. I have added the Ireland company on the tax authority HMRC (UK) where the OSS will be reported to and add the OSS tax return. Note also that OSS is not available as tax return type on tax authority for Ireland. On the scoping question, I have activated the OSS on Germany.
      2. Yes, there is a valid VAT Number
      3. Yes, a private company is used on the transaction. We have created a Sales Order using Ireland Company as Sales Unit and Private Company with ship to location in France and Germany. However it's not getting the automatic tax country based on the ship to location and the correct tax which is OSS.

      Can you advise if I might have some missing configuration?

       

      Thank you in advance.

       

      Regards,

      Maybelle

      Author's profile photo Nitin Thakur
      Nitin Thakur

      Hi Maybelle,

      Thanks for providing the details.

      You are correct in stating that for country IE Ireland OSS tax return type has not been delivered by SAP. The same has only delivered for localised countries.

      Since Ireland belongs to the category of tax basic country, the tax return type has to be created via the partner way.

      Since post Brexit only goods transaction from Northern Ireland part of UK are considered as EU transactions which also extends to OSS, I would request you to rather implement the IE tax return type for OSS or register with some other EU country rather than using the UK one.

      In case you are still wanting to register with HMRC for OSS and the same is not working will request you to please raise and incident with SAP so the same can be checked in detail.

      Regards,

      Nitin