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Pro feature

Quarterly OSS reports

Overview

Quarterly OSS reports are a Pro feature. With the Pro add-on active and licensed, the Reports tab under WooCommerce → One Stop Shop shows a country-by-country breakdown of your cross-border B2C sales for each quarter of the year — the same per-country, per-rate figures an OSS return asks for.

This feature requires a Pro license. See pricing and Licensing for details.

When reports appear

OSS filing only becomes relevant once destination-country VAT applies. The Reports tab therefore shows quarterly tables when OSS applies in the selected year: the year exceeded the EUR 10,000 threshold, the previous year exceeded it (destination VAT then applies for the whole following year), or you set an OSS registration start date.

Below that point, the tab shows a No OSS reports required yet state with your current threshold progress and a link back to the dashboard — home-country VAT still applies, so there is nothing to file through OSS.

Only sales made while OSS applied

In the year you cross the threshold, OSS applies from the sale that takes your cross-border B2C sales over EUR 10,000, not from 1 January. Sales earlier that year were subject to your home-country VAT and belong in your domestic VAT return.

The report follows that rule:

  • The quarterly tables, CSV exports and return breakdown include only sales made from the moment OSS applied. If that moment falls mid-quarter, the quarter is split.
  • A notice at the top states the date OSS applies from and why: the crossing sale (with a link to the order), or your registration start date.
  • Earlier sales, net of their refunds, are listed in a separate Sales before OSS applied table for your domestic return. A later refund of one of those sales stays out of the OSS figures too.
  • The crossing sale itself is included at the destination rate. It was most likely charged your home-country VAT at checkout, because destination rates are applied after the threshold is crossed; ask your tax advisor how to correct it.

The plugin records the crossing sale when it happens. For stores that crossed before version 1.7.3, or after a Recalculate, it works the crossing out from your order history in date order.

The quarterly tables

For each quarter — Q1 (January - March) through Q4 (October - December) — the report lists every destination country with tracked sales:

  • Country — the destination member state.
  • VAT rate (%) — the rate applied to that line (the standard rate by default).
  • Net sales (EUR) — net cross-border B2C sales attributed to the quarter.
  • VAT due (EUR) — net sales multiplied by the line’s rate.

A totals row sums net sales and VAT due for the quarter.

Rates are resolved as of the reported quarter, not as of today — a country that changed its rate mid-year keeps the correct historical rate in earlier quarters.

Per-rate lines with reduced rates

By default every country appears as a single line at its standard rate. If you enable reduced VAT rates by product class and map your WooCommerce tax classes to OSS categories, each country’s quarter total is split by rate band: sales of standard-rated and reduced-rated products appear as separate lines with their own rate and VAT due — the same per-rate granularity an OSS return asks for. Categories that resolve to the same rate are merged into one line, so countries where your mapped categories share a rate still show a single line.

Use the year selector at the top of the tab to switch between years, and the Recalculate button to rebuild the figures from your order history. If the plugin has per-country totals for a year but no order-level data (for example, orders placed before the plugin was installed), the tab prompts you to run Recalculate so the quarterly tables can be populated.

How refunds are handled

The original sale is attributed to the quarter it was placed in. A refund reduces the quarter — and calendar year — in which the refund actually happened, not the quarter of the original sale. A sale made in Q4 and refunded the following February shows as a positive amount in Q4 of the first year and a negative adjustment in Q1 of the next year, which matches how OSS corrections are reported.

Manual / off-platform adjustments

Manual adjustments record off-platform sales (Amazon, eBay, in person) with a year but no quarter, so they cannot be attributed to a specific quarterly return. They are deliberately not folded into the quarterly tables. Instead, the Reports tab shows them in a separate, clearly labelled Manual / off-platform adjustments table — per country, with net sales and computed VAT due for the year — along with a note reminding you to incorporate them into the relevant quarterly return yourself.

Each quarter section has two actions:

  • Print — opens your browser’s print dialog with a print-friendly view of the report.
  • Export CSV — downloads the quarter as oss-report-YYYY-QN.csv with the columns Country, Country Code, Standard VAT Rate (%), Net Sales (EUR), and VAT Due (EUR), plus a totals row. See CSV export for details.

Location evidence review

Below the quarterly tables, a Location evidence review section lists orders whose location evidence (billing address vs IP geolocation) contradicts itself. For each conflict you see every evidence source and can confirm the correct country — from the evidence values themselves, or keep the current destination. Resolving records who confirmed what and when; if the confirmed country differs from the tracked destination, the next Recalculate re-attributes the order. Resolutions appear in the per-order audit CSV.

Storage compatibility and scale

Reports read orders correctly on both WooCommerce High-Performance Order Storage (HPOS, the modern default) and the legacy post-based storage. Orders are aggregated in bounded pages rather than loaded all at once, so reports stay reliable on long-lived stores with large order histories.

Limitations

  • Standard rates by default. Out of the box, VAT due is calculated at each member state’s standard rate. Per-category reduced and super-reduced rates are supported, but only once you enable the reduced-rates option and map your tax classes — whether your products actually qualify for a reduced rate in each destination country is a legal question to confirm with your advisor.
  • Not tax advice. The report is prepared from your store’s order data as a filing aid. Always verify the figures with a qualified tax professional before submitting your OSS return.