Ventanilla única OSS (One Stop Shop)

The ventanilla única OSS is the EU system that lets you report the VAT on your B2C sales to consumers in other EU countries from Spain, without registering country by country. It becomes relevant once you pass the common threshold of 10,000 euros a year in distance sales and digital services to the rest of the EU: from there on you must charge the VAT of the customer's country.

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.

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Regla de prorrata (pro rata rule)

Declaración de la renta (annual income tax return, Modelo 100)

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