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Record Keeping and Audits in OSS

Records

Rules on records to be kept by the taxable person, invoices and bad debt relief.  

It should be borne in mind that a failure to make these records available within a month of receiving a reminder from the Member State of identification will be regarded as persistent failure to comply with the rules relating to the scheme and will result in exclusion from the scheme.

Invoicing

In relation to invoices, the following rules apply. For further details please also see the Explanatory Notes.

Table: Invoicing rules

Non-Union scheme 

Union scheme 

Import scheme

In general, there is no obligation for the supplier to issue an invoice.  

If the supplier chooses to issue an invoice, the rules of the Member State of identification apply.

There is no obligation for the supplier to issue an invoice.  

If the supplier chooses to issue an invoice, the rules of the Member State of identification apply. 

Please note that the supplier has to issue an invoice for intra-Community distance sales of goods if he does not use the Union scheme. 

In general, there is no obligation for the supplier to issue an invoice.  

If the supplier chooses to issue an invoice, the rules of the Member State of identification apply. 

Bad debt relief

Frequently asked questions