Sales to private customers in other EU countries
Selling goods at a distance to consumers in other Union countries can fall under the one-stop shop, the OSS, once the threshold is passed. This guide does not quote that figure. The app does not file the OSS. The invoice carries the treatment you choose.
Threshold and one-stop shop
The VAT act treats distance sales of goods to private individuals in other member states differently from a domestic sale and differently from a service between businesses. Below the threshold you can stay on the origin rules, if you have not opted for something else. Once you pass it, the VAT can be that of the consumer’s country, through the OSS. The euro amount of the threshold is not copied on this page: it is in the rule in force. A service to a private individual is not documented on the same card.
- Goods to EU consumers, at a distance.
- The OSS can apply once you pass the threshold. The figure is not quoted here.
- It is not modelo 349 for operations between businesses.
You choose the treatment
Factura Fácil does not file the OSS and does not switch the rate to the buyer’s country on its own. The invoice comes out with the treatment you leave on the line. If the operation has moved to the one-stop-shop scheme, the rate and the mention have to be those of that case, written by you.
Common questions
From what amount does the OSS apply?
There is a threshold in the act. This guide does not quote it. Once you pass it, distance sales to EU consumers can fall under the OSS.
Does the app file the OSS?
No. It does not file the one-stop shop. You issue the invoice with the treatment you choose.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.