Distinguish payment-provider reporting from seller duties
Since 2024, payment service providers collect certain cross-border payment data for CESOP. That does not mean each payment creates a new return for the webshop. The provider’s reporting duty and the seller’s VAT duties are separate.
Reconcile orders with net settlements
Bank payouts may deduct fees, refunds or reserves. Link order, invoice, payment and refund and explain currency differences or releases in a later period. Platform roles also matter; a payment intermediary is not necessarily treated like a platform with its own VAT responsibility.
Keep returns connected to the original sale
Refunds and chargebacks may appear in different periods and need different explanations. Preserve the connection to the order and credit invoice. OSS still requires the correct country, rate and period, taking customer status, stock location and goods movements into account.
Source and background: New measures to fight VAT fraud on online sales.
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