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Pro feature

CSV export

Two exports, two jobs

CSV export is a Pro feature (see Licensing) and produces two different files, because IOSS imposes two different documentation duties:

  1. Return summary — the numbers you declare each month.
  2. Transaction register — the order-level records you must be able to produce for 10 years.

Both are plain CSVs: they open in any spreadsheet, travel well to an intermediary or accountant, and don’t lock you into anything.

Return summary

Exported per month from the Reports tab, the summary mirrors the report on screen — and therefore the official return layout: one row per member state of consumption and rate band with country code, rate type (standard/reduced), rate, taxable amount in EUR, and VAT in EUR, plus the corrections rows (period corrected, country, VAT delta) carried that month.

There is no EU-wide machine-readable IOSS return format — every member state runs its own portal, almost all of them web forms. A per-country/per-rate CSV is the practical common denominator: you (or your intermediary) key the values into the portal, and the file itself becomes your record of what was declared.

Transaction register

The register is the deep export: one row per IOSS-assessed order event, including refunds, with everything the record-keeping rules expect you to retain:

  • Order number and date (payment-acceptance date — the date that fixed the figures).
  • Destination country (member state of consumption) as resolved, including XI.
  • Eligibility verdict, and the why-excluded reason for excluded orders.
  • Intrinsic value in EUR, taxable amount, rate type and rate, VAT in EUR.
  • Store-currency amounts and the ECB FX rate used at capture.
  • The IOSS number used on the order.
  • Refund events with their EUR deltas at the original captured rate.

The 10-year duty

Records of IOSS sales must be kept for 10 years from the end of the year of the supply — a 2026 sale must be producible until the end of 2036 — and must be made available electronically on request from any member state of consumption; taking more than a month after a reminder to produce them is one of the defined paths to being excluded from the scheme.

Practical advice the plugin cannot do for you: do not treat the live database as the archive. Stores get migrated, orders get purged, plugins get swapped. Export the transaction register at least yearly (monthly, if you file monthly anyway — it takes seconds) and park the files somewhere with your other retained business records. Ten years outlives most WooCommerce installs.

The register is built from the order meta captured at payment acceptance, so an export taken today and one taken in three years for the same closed period contain the same figures.

Scope and limits

  • Exports cover what the plugin assessed — orders predating installation are not retroactively reconstructed.
  • The register is evidence of your own-store IOSS sales. Marketplace-facilitated orders appear only as excluded rows; the marketplace keeps the deemed-supplier records for those.
  • A CSV satisfies the “make records available” duty in substance, but a member state’s specific audit request defines its own required form — if you ever receive one, involve your intermediary or advisor before responding.