OSS: sales to consumers in the EU

Since 1 July 2021, when a business registered in the One Stop Shop (OSS) makes distance sales (e-shop) to a consumer in another EU member state, it charges the VAT of the customer's country and pays it through the OSS return. In myDATA it is not reported as Greek VAT.

Applies to	Does not apply to
B2C sale to a consumer in another EU country	B2B with a valid VIES VAT number
Distance sales (e.g. e-shop)	Sales within Greece
Business registered in OSS	Exports outside the EU

How you send it

Usually with 11.1 (retail receipt) and two lines. Both have vatCategory: 7 (0%) and vatExemptionCategory: 30 (article 57, OSS Union scheme).

	Line 1: net value	Line 2: VAT of the customer's country
netValue	The net value of the sale	The amount of the foreign VAT
vatCategory / vatExemptionCategory	7 / 30	7 / 30
incomeClassification	E3_561_007 + category1_1	Only category1_95 (informational)
Printed text	e.g. "Πώληση εμπορεύματος" (Sale of goods)	e.g. "ΦΠΑ Γερμανίας 19%" (German VAT 19%)

This way the customer sees the VAT of their own country on the receipt, and myDATA records the income correctly, without Greek VAT.

Your application calculates the foreign VAT

Rates per country change, e.g. Germany 19%, France 20%, Italy 22%, Spain/Netherlands/Belgium 21%. Check the current rates regularly. The e-invoicing provider forwards the amounts as it receives them.

11.1 — OSS retail receipt (customer in Germany, €100 + 19%)

Download

{
  "invoice": [
    {
      "issuer": {
        "vatNumber": "123456789",
        "country": "GR",
        "branch": 0
      },
      "invoiceHeader": {
        "series": "A",
        "aa": "1028",
        "issueDate": "2026-09-24",
        "invoiceType": "11.1",
        "currency": "EUR"
      },
      "paymentMethods": [
        {
          "type": 1,
          "amount": 119
        }
      ],
      "invoiceDetails": [
        {
          "lineNumber": 1,
          "quantity": 1,
          "measurementUnitLabel": "ΤΜΧ",
          "lineUnitPrice": 100,
          "totalNetPriceBeforeDiscount": 100,
          "totalDiscountValue": 0,
          "netValue": 100,
          "vatCategory": 7,
          "vatCategoryPercent": 0,
          "vatAmount": 0,
          "vatExemptionCategory": 30,
          "vatExemptionCategoryLabel": "Χωρίς ΦΠΑ – άρθρο 57(πρώην 47γ)του Κώδικα ΦΠΑ (OSS_ενωσιακό καθεστώς",
          "lineDescription": "ΠΩΛΗΣΗ ΕΜΠΟΡΕΥΜΑΤΟΣ",
          "incomeClassification": [
            {
              "classificationType": "E3_561_007",
              "classificationCategory": "category1_1",
              "amount": 100
            }
          ]
        },
        {
          "lineNumber": 2,
          "quantity": 1,
          "measurementUnitLabel": "ΤΜΧ",
          "lineUnitPrice": 19,
          "totalNetPriceBeforeDiscount": 19,
          "totalDiscountValue": 0,
          "netValue": 19,
          "vatCategory": 7,
          "vatCategoryPercent": 0,
          "vatAmount": 0,
          "vatExemptionCategory": 30,
          "vatExemptionCategoryLabel": "Χωρίς ΦΠΑ – άρθρο 57(πρώην 47γ)του Κώδικα ΦΠΑ (OSS_ενωσιακό καθεστώς",
          "lineDescription": "ΦΠΑ ΕΜΠΟΡΕΥΜΑΤΟΣ",
          "incomeClassification": [
            {
              "classificationCategory": "category1_95",
              "amount": 19
            }
          ]
        }
      ],
      "invoiceSummary": {
        "totalNetValue": 119,
        "totalVatAmount": 0,
        "totalWithheldAmount": 0,
        "totalFeesAmount": 0,
        "totalStampDutyAmount": 0,
        "totalOtherTaxesAmount": 0,
        "totalDeductionsAmount": 0,
        "totalGrossValue": 119,
        "incomeClassification": [
          {
            "classificationType": "E3_561_007",
            "classificationCategory": "category1_1",
            "amount": 100
          },
          {
            "classificationCategory": "category1_95",
            "amount": 19
          }
        ]
      },
      "providerAdditionalInvoiceDetails": {
        "issuer": {
          "name": "TEST ISSUER ΙΚΕ",
          "profession": "Εμπόριο ειδών θέρμανσης",
          "taxoffice": "Α' Αθηνών",
          "addressStreet": "Οδός Δοκιμής",
          "addressNumber": "1",
          "addressPostalCode": "10431",
          "addressCity": "Αθήνα",
          "addressCountry": "Ελλάδα",
          "phone": "2100000000",
          "email": "info@example.com",
          "webSite": "www.example.com",
          "registryNumber": "ΓΕΜΗ: 000000000000",
          "emtyLine2": "IBAN: GR00 0000 0000 0000 0000 0000 000"
        },
        "additionalDetails": {
          "documentLabel": "Απόδειξη Λιανικής Πώλησης - OSS",
          "documentLanguageCode": "EL",
          "documentSizeCode": 0,
          "paymentMethodInvoiceLabel": "Κατάθεση στην τράπεζα"
        }
      }
    }
  ]
}