OSS VAT records – what data must be kept for 10 years?
The OSS records are intended to enable the reconstruction of each transaction: from the location of the goods and the country of consumption to payment and subsequent correction.
You keep the data for 10 years from the end of the year of the transaction and make it available electronically upon request of the relevant administration.
Each record must connect seven areas
A sales report alone isn't enough. The records should include transaction qualification, logistics, tax, financial, and a complete history of changes.
Customer and location
State of consumption and evidence of customer location.
Goods or services
Type of service, items, quantities and identifiers.
Logistics
Place of commencement and termination of transport and warehouse.
Tax
VAT basis, currency, rate and amount.
Payment
Date, ID, advances and amounts actually received.
Trading platform
Channel ID and determination of who settles VAT.
Corrections
Cancellation, refund, discount and correction document.
Store the original transaction ID so you can go back and forth between the sale and the change.
The scope of records stems, among other things, from Article 63c of the Implementing Regulation. The Commission describes it in the material on records and controls in the OSS.
What information should the OSS records contain?
The data source may vary, but each item should have an owner, validation, and a set retention end date.
| Field | Source | Validation | Retention | A common mistake | Needed for |
|---|---|---|---|---|---|
| The State of Consumption | Shop and VAT rules | Location evidence | 10 years | Country selected manually | VIU-DO |
| Type of product or service | Product catalog | Item code and description | 10 years | Too general a description | Rate |
| Date of delivery or service | Order and logistics | Tax event | 10 years | Order date instead of delivery date | Period |
| Tax base | Sales system | Total items and discounts | 10 years | No discount | VIU-DO |
| Transaction currency | Order | Currency code | 10 years | Currency without exchange rate | Conversion |
| VAT rate | Tax engine | Product and state | 10 years | Current instead of historical | Control |
| VAT amount and currency | Sales system | Base × rate | 10 years | Rounding differences | VIU-DO |
| Payment and date | Payment operator | Payment ID | 10 years | No connection with the order | Control |
| Advance | Payments and accounting | Date of receipt | 10 years | Skipped prepayment | Period |
| Invoice | Invoicing system | Number and date | 10 years | Invoice without OSS record | Evidence |
| Refund, discount or correction | Returns handling | original sale ID | 10 years | Sales Override | Adjustment |
| Location evidence | Shop, bank, chain | Consistency of evidence | 10 years | Only the country from the form | VAT place |
| Beginning and end of transport | Carrier and warehouse | Actual route | 10 years | Headquarters instead of a warehouse | WSTO |
| VAT number and warehouse | Warehouse system | Shipping location | 10 years | No stock country number | Local VAT |
| Platform and VAT settlement | Platform Report | The Role of a Recognized Supplier | 10 years | Double demonstration | Control |
One country entered by the customer may not be enough
For services, especially telecommunications, broadcasting and electronic services, the type and amount of evidence depend on the specific rule.
Data provided upon sale
- billing address;
- permanent residence address;
- other commercial information.
Independent confirmation
- IP address;
- bank details;
- SIM card country code.
One order DE → FR and return after eight months
With WSTO, the actual shipping and delivery location is what counts. Sales must be linked to the German warehouse, the French customer, and subsequent adjustments.
Warehouse in Germany, client in France
Also check WSTO and VAT OSS and VAT OSS and Amazon FBA.
- Order ID
- ORD-0842
- Product
- SKU-114
- Warehouse
- DE-BER-02
- Delivery date
- 15.03.2026
- VAT rate
- France
- Sales currency
- GBP
- OSS Currency
- EUR
- Payment
- PAY-98471
- The primitive period
- Q1 2026
The adjustment retains the original country, rate, exchange rate, and billing period.
RELATED: ORD-0842VAT in Europe.
Choose your market.
Registration, rates, declarations and local obligations – specifically described for each country where you develop sales.
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Most frequently chosen
Germany
Most frequently chosenVAT Guide 2026
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in Germany
Italy
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in Italy
France
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in France
Netherlands
Guide 2026VAT Guide 2026
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in the Netherlands
Czech Republic
Guide 2026VAT Guide 2026
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in the Czech Republic
Belgium
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in Belgium
Spain
Guide 2026VAT Guide 2026
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in Spain
Correction requires the original version of the transaction
For a one-year return, you still need the data used at the time of sale. Don't recalculate the old record with the new rate and replace the original sale with it.
Sales from 2026.
- Country
- France
- Rate
- Historical
- Course
- From the sales period
- Quarter
- Q1 2026
Refund or discount
- Link
- Sales ID
- Cause
- Refund or discount
- Sum
- Value of change
- History
- No overwriting
From each correction, go to the initial sale, and from the initial sale to all subsequent changes. Details of the settlement are described in the VAT OSS correction.
You count ten years from the end of the year of the transaction
Deregistration from OSS does not end the obligation to retain data.
- 115.03.2026
Sales covered by OSS.
- 231.12.2026
The end of the year from which you count your period.
- 10Years 2027–2036
The records remain complete and available electronically.
- ✓After December 31, 2036
Earliest retention end for this transaction.
The data deletion policy should also be consistent with other legal obligations. The Commission confirms that the 10-year period remains in effect even after the OSS procedure is terminated.
The screenshot of the store is not a complete record
It is safest to maintain a machine export with field descriptions, a code dictionary, and completeness checks.
Simple transactional export
Works well with large numbers of records and automatic total checks.
- one record or unambiguous items;
- fixed column names;
- compatible date and currency formats.
File with description and control
It may contain a field dictionary, a checksum spreadsheet, and a description of the export rules.
- description of codes and sources;
- totals by country and rate;
- clear linking of corrections.
The country of consumption may request detailed data
The records should be ready for electronic transfer via the country of identification.
Data request
The administration indicates the scope, period and deadline for submitting the records.
Export and reconciliation
The file must combine transaction records with declarations and corrections.
Sales recovery
Each amount should have a source, proof and a clear history of changes.
Persistent breach of obligations may result in exclusion from VAT OSS. The full procedure is described in the VAT OSS inspection and penalties.
Check the data before closing the period
Regular checking reduces the number of manual clarifications before preparing the VIU-DO.
Completeness
- all sales channels;
- duplicate orders;
- distinction between B2B and B2C;
- evidence of location;
- place of shipment.
Tax and money
- VAT rates;
- currencies and conversions;
- payments received;
- sales through platforms;
- totals by country.
History and security
- returns and discounts;
- original sale ID;
- VIU-DO compliance;
- export copy and permissions;
- retention end date.
Keep a copy of the export, confirm the backup, and verify that the record totals match the data being submitted for billing.
Record the rate, not just the tax amount
Upon subsequent return or inspection, you must recreate the rate appropriate for the product, country and time of sale.
The general scope of the procedure is explained in the VAT OSS.
Can't reconcile your store, payment and warehouse details?
We help organize OSS records, separate local transactions, and prepare data for declarations and audits.
VAT OSS Library
Select a topic on the left. On the right, you'll see a brief summary and a direct link to the relevant guide.
VAT OSS
General guide to the One Stop Shop mechanism, procedures, country of identification and country of consumption.
Read the guideOSS VAT Limit
Explanation of the EUR 10,000 threshold, how it is calculated and when the place of taxation changes.
Read the guideWSTO and VAT OSS
Conditions for intra-Community distance sales of goods, recipients and most important exclusions.
Read the guideOSS and IOSS
Comparison of sales of goods located in the EU with import sales from a third country.
Read the guideVAT OSS registration
Separate instructions for registration to the EU OSS procedure via the VIU-R form.
Read the guideVIU-DO
A practical guide to the OSS quarterly VAT return, EUR currency and UNR number.
Read the guideVAT OSS correction
Rules for settling refunds, discounts and errors relating to a previous period.
Read the guideOSS VAT records
The scope of data needed to prepare declarations and subsequent control of OSS settlements.
Read the guideDeregistration from VAT OSS
Withdrawal from the procedure and change of country of identification.
Read the guideExclusion from VAT OSS
Reasons for exclusion, consequences and conditions for re-registration.
Read the guideOSS VAT audit and penalties
Risks related to errors, missing declarations, arrears and incomplete records.
Read the guideVAT OSS and Amazon FBA
Separation of STO from stock movements and local sales from the foreign warehouse.
Read the guideVAT OSS for sale without own warehouse
Analysis of the supply chain and the choice between OSS, IOSS and local VAT.
Read the guideVAT OSS and trading platforms
Cases in which a platform may be considered a supplier for VAT purposes.
Read the guideVAT OSS and business-to-business sales
Distinguishing the OSS procedure from IDT, INT, place of supply and reverse charge.
Read the guideVAT OSS for consumer services
Services where the place of taxation may be in the country of the consumer.
Read the guideVAT OSS and INTRASTAT
Explanation of why the OSS procedure does not replace statistical obligations.
Read the guideInvoices, KSeF, JPK and cash register
The relationship between the OSS procedure and national documentation and record-keeping obligations.
Read the guideOSS or local VAT
Scenarios in which the procedure does not replace registration and declaration in another country.
Read the guideSME procedure and VAT OSS
Comparison of two separate solutions for cross-border VAT settlements.
Read the guideVAT charged at OSS
Ways to recover VAT on costs outside the OSS declaration.
Read the guideOSS Non-Union Procedure
Non-EU scheme for eligible consumer services provided by non-EU companies.
Read the guidePermanent place of business
The influence of a permanent establishment on the choice of the country of identification and the scope of OSS settlement.
Read the guideEU special territories
Areas that require a separate analysis of the territorial scope of EU VAT.
Read the guideGift cards and vouchers
Settlement of single-purpose and multi-purpose vouchers and the moment of VAT liability.
Read the guideDo you need data consistent with the OSS VAT declaration?
Prepare a consistent transactional export before quarter closing and sending VIU-DO.
OSS VAT Records - Questions and Answers
Ten years from the end of the year in which the transaction was made.
No. Records also include transaction qualification, location evidence, payments, transportation, and adjustments.
Not always. It needs to be combined with logistics, payments, rates, and off-platform sales.
Yes, if the data is secure, complete, available for the required period and can be shared electronically.
No. The obligation to keep records for 10 years remains in effect even after the procedure is terminated.
It may consist of several related sources if together they create a complete record, allow for the reconstruction of the transaction and can be efficiently made available electronically.
