{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"One-Stop Shop (OSS) VAT Return","description":"Quarterly OSS return covering B2C distance sales of goods and B2C telecommunications/broadcasting/electronic services supplied from one member state into another, above the €10 000 EU-wide threshold. Filed in the member state of identification; VAT is allocated to each member state of consumption.","type":"object","required":["declarant","period","supplies","totals"],"additionalProperties":false,"properties":{"declarant":{"type":"object","required":["name","oss_id","member_state_of_identification"],"additionalProperties":false,"properties":{"name":{"type":"string"},"oss_id":{"type":"string","description":"OSS scheme identifier (often EUxxxyyyyy)."},"member_state_of_identification":{"type":"string","pattern":"^[A-Z]{2}$"},"address":{"type":"string"},"contact_email":{"type":"string","format":"email"}}},"period":{"type":"object","required":["year","quarter"],"additionalProperties":false,"properties":{"year":{"type":"integer","minimum":2021,"maximum":2100},"quarter":{"type":"integer","minimum":1,"maximum":4}}},"scheme":{"type":"string","enum":["union","non_union"],"description":"Union scheme (EU suppliers) vs non-Union scheme (non-EU suppliers of services). Union by default."},"supplies":{"type":"array","minItems":1,"description":"One entry per member state of consumption × VAT rate.","items":{"type":"object","required":["member_state_of_consumption","supply_type","vat_rate_type","vat_rate","taxable_amount","vat_amount"],"additionalProperties":false,"properties":{"member_state_of_consumption":{"type":"string","pattern":"^[A-Z]{2}$"},"supply_type":{"type":"string","enum":["goods","services"]},"vat_rate_type":{"type":"string","enum":["standard","reduced"]},"vat_rate":{"type":"number","minimum":0,"maximum":30},"taxable_amount":{"type":"number","minimum":0},"vat_amount":{"type":"number","minimum":0}}}},"corrections":{"type":"array","description":"Corrections to earlier OSS returns (Art. 61a IR 282/2011).","items":{"type":"object","required":["period_corrected","member_state_of_consumption","vat_amount_adjustment"],"additionalProperties":false,"properties":{"period_corrected":{"type":"string","description":"YYYY-Qn of the period being corrected."},"member_state_of_consumption":{"type":"string","pattern":"^[A-Z]{2}$"},"vat_amount_adjustment":{"type":"number"}}}},"totals":{"type":"object","required":["currency","total_vat_due"],"additionalProperties":false,"properties":{"currency":{"type":"string","pattern":"^[A-Z]{3}$"},"total_taxable_amount":{"type":"number"},"total_vat_due":{"type":"number"}}},"filed_on":{"type":"string","format":"date"},"reference":{"type":"string"}}}