360tools.me Logo 360tools.me
EU VAT Directive 2006/112/EC • Tax Year 2026

EU VAT OSS Digital Services Calculator

Calculate destination VAT across 27 EU member states for SaaS subscriptions, digital products, and One-Stop Shop quarterly filings.

Transaction & Country Parameters

27 Member States
Germany (DE) — 19% VAT
EUR €
€
EUR
VAT Amount to Remit via OSS
€15.97
Net Revenue Retained: €84.03
Destination: Germany (19%)
Customer Charge Total: €100.00
Taxable Net Base: €84.03
OSS VAT Share: €15.97
OSS Return Box 1 Line Code
[DE] Standard 19% | Base: €84.03 | VAT: €15.97

Understanding the EU One-Stop Shop (OSS) Scheme

Under European Union Council Directive 2006/112/EC, electronically supplied services (software, SaaS, digital downloads, online courses, hosting) sold to non-taxable persons (B2C consumers) in the EU are subject to VAT in the consumer's country of residence.

1

Destination Principle

VAT is charged at consumer's rate (ranging from 17% in Luxembourg to 27% in Hungary).

2

Single Quarterly Return

File one quarterly return to remit VAT for all 27 EU member states.

3

B2B Reverse Charge

Sales to VAT-registered businesses are invoiced at 0% with buyer self-accounting.

Frequently Asked Questions

EU Digital VAT & OSS FAQs

What is the EU VAT One-Stop Shop (OSS) scheme for digital services?

The EU VAT One-Stop Shop (OSS) allows businesses selling cross-border digital services (B2C) to EU consumers to register in just one EU member state and file a single quarterly return to declare and pay VAT due to all 27 member states.

How does B2B Reverse Charge work for EU business customers?

When selling to a verified VAT-registered business in another EU member state, the supplier issues an invoice with 0% VAT under the Reverse Charge mechanism (Article 196 of the EU VAT Directive).

Related Utilities

More Precision Calculators

HCV Section 8 Estimator

Calculate HUD voucher payment standards.
SDLT UK Stamp Duty

Calculate First-Time Buyer SDLT relief savings.
1031 1031 Exchange

Track 45-day ID & 180-day purchase closing deadlines.
STR STR Splitter

Split Airbnb turnover fees and manager commissions.