In practice it affects autónomos and small SLs selling online to consumers in other EU countries: a shop shipping products, someone selling courses or digital templates, or an app developer. While you stay below the threshold everything is simpler; once you cross it, each sale carries the VAT of the customer's country and you need to know where every buyer is.
Below that threshold (calculated net of VAT across the whole EU) you may keep charging Spanish VAT; once you cross it, registering for the OSS through the AEAT lets you pay all those foreign VAT amounts in a single periodic return. Do not confuse it with intra-EU B2B sales, which run through a different channel: the modelo 349.
The typical mistake is not watching the threshold during the year and realising late that you have spent months charging Spanish VAT to customers who should have paid their own country's rate. Another slip is reporting these sales in the Spanish quarterly return as well as in the OSS, so you pay twice.
It is linked to destination-country VAT, to the census registration where you notify joining the scheme, and to your quarterly VAT return, from which these sales are taken out.In kontora the forms are prepared box by box from your double-entry books, with deadline reminders, and you file them from the app itself with your digital certificate (303, 130, 111, 115 and 123 by direct filing; 349, 347, 190, 180 and 193 through TGVI), or your adviser does.
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