Shopware calculates the rate of the destination country through its tax rules per country; the export takes it exactly as it stands on the document. So set up the tax rules for every destination country in Shopware before switching OSS on for the tenant.
your-shop.com/admin
OSS booking method
OSS procedure active
Method
Collective account + tax key 240All OSS revenue on one account, separated per country via the tax key. Default: 8320.
Revenue account per destination country (recommended)A separate revenue account per EU country - maintained in the Tax & OSS tab.
On the Tax & OSS tab choose "Revenue account per destination country (recommended)" under Method and enter the accounts per country.
Or choose "Collective account + tax key 240"; collective account and key then appear below, also for electronic services.
For VAT purposes a download is a service. The plugin recognises it by the product type in Shopware and books that share to the account for electronic services. A mixed document becomes separate lines for goods and service, one per tax rate, which add up to exactly the document value.
Shopware knows exactly two product types, physical and digital. Consulting sold as a physical product cannot be told apart from goods in the standard data and books as goods.
Once a day the plugin adds up the net turnover from distance sales to private customers in the EU, per destination country and EU-wide, for the current and the previous calendar year, the way the €10,000 rule counts. While OSS is off, it warns from 90% of the limit on the tenant, on the dashboard and on the export page; an earlier warning can be set, but that does not move the legal limit. Once the limit is crossed with OSS still off, the check report of every export carries it as a finding too.
If OSS is off on the tenant, a sale to private customers in the EU with the German rate books like a domestic sale. If the order instead carries a rate Germany does not have, such as 21% to the Netherlands, it does not match the setting: the document stops and names country and rate. Until it is cleared up, the run writes no file.
OSS has no cash-basis rule: OSS sales count at the time of supply even under cash-basis taxation (DATEV Doc. 1020263, 3.7). That is why OSS documents book on their own document date, also when the tenant uses cash-basis taxation.
The ones your tax firm sets. For the per-country method the plugin deliberately suggests no numbers; for the collective method it starts with 8320/4320 and 8331/4331.
With the per-country method they book to the same account with a different rate in field 41; that is unambiguous through field 41, provided the account carries a DATEV function addition that reads the EU information.
Booked on the real payment date, with payments and refunds; OSS and EU business customers on the invoice date.
Revenue under § 19 UStG without tax and without a tax key.
Intra-community supply and reverse charge to companies with a VAT ID.
Tax-free export, taxed deliveries outside the EU and the special case of Northern Ireland.
General reversal or side switch, credit note, cancellation and the real refund.
Amount in the document currency, rate and base amount in euros.
Shipping and discounts split across 7% and 19%, or onto accounts of their own if the tax firm wants that.
Every PayPal payment against its invoice, a money account per payment method, fees and bulk payouts from the statement.