Which transactions are included in the OSS return and which are included in local returns?

Explaining the distinction between OSS filings for cross-border sales within the EU and local filings for domestic sales or sales within one EU country.

OSS: The OSS return covers all cross-border sales to private individuals within the EU. For example, transactions from Germany to the Netherlands, France to Germany, or Spain to Poland, as long as the sale involves a private individual and crosses EU borders.

Local: Sales within a single EU country, where your stock is located, are included in local returns. For example, if your stock is in Germany, all sales within Germany are considered local. This also applies to intra-Community supplies from that location, intra-Community acquisitions (such as goods transfers), exports outside the EU, and input VAT.