Guide

OSS sales from Shopify: how the receipt is issued in myDATA

If your e-shop ships orders to consumers in other EU countries and is registered for OSS, the receipt you issue is not the usual one. What it has to show, what you set up in Shopify, and how Timologio does it on its own.

A Greek Shopify store that sells to Germany, Italy or France sooner or later reaches a question it never had in Greece: which VAT goes on the receipt, and how it is declared in myDATA. This guide answers the second half. The first half, whether OSS applies to you and from when, is for your accountant to answer, and we explain why.

Last updated: 26 October 2026Reading time: 10 minutes

The scheme

When OSS applies to an e-shop

OSS is not an obligation from your first sale abroad. There is a threshold, and below it nothing changes.

Below the €10,000 threshold

Sales to consumers in other member states are taxed in Greece. The receipt goes out with Greek VAT, as for any customer, and nothing changes in how it is issued. The threshold is counted across the whole EU and over the whole year, not per country: three countries at €4,000 each have already passed it.

Above the threshold, registered for OSS

VAT is owed in the customer's country, at that country's own rate. OSS (the One-Stop Shop) lets you declare and pay it through a single return to AADE, the Greek tax authority, each quarter, instead of registering separately in every member state you sell to. The receipt to the customer changes form, and that is the subject of the next section.

Whether you have passed the threshold, and whether it pays to register before you pass it, is for your accountant to answer from your books. It is not something a web page or an app can tell you. Everything that follows assumes that question has been answered: you are registered in the EU OSS scheme and you charge the VAT of the customer's country.

The document

What the OSS receipt has to look like

myDATA has no separate document type for OSS. The receipt stays a retail receipt, type 11.1, and what changes are its lines.

Foreign VAT is not Greek VAT and cannot be written as a rate on the line: Germany's 19% does not exist in myDATA, and a document that declares it that way is rejected. The structure myDATA accepts, and the one accounting programs use for the same sale, is two kinds of line on the same receipt.

Products and shipping, at 0% Greek VAT

Every line goes out at its net value, at a 0% rate, with article 57 of the Greek VAT Code as the exemption reason (the EU OSS scheme, formerly article 47γ). No VAT is owed in Greece on this sale, and the document says so explicitly.

The customer's country VAT, on a line of its own

The amount of foreign VAT, for example "Destination country VAT (DE 19%)", goes in as a separate line, also at 0% and with the same exemption reason. That way the receipt's total is exactly what the customer paid.

The document shows €0.00 VAT, and that is correct. Germany's VAT is not paid through the Greek VAT return or through the document, but through the OSS return. The receipt is the record of the transaction, not the way the tax is paid.

The sample

What an OSS receipt from a Shopify order looks like

An order from a consumer in Berlin: products at €100.00 and shipping at €10.00, net, with German VAT at 19%. The customer paid €130.90. An illustration, shown in Greek: the provider sets the format of the real document.

ΚΑΤΑΣΤΗΜΑ ΔΕΙΓΜΑ Ι.Κ.Ε.Λεωφ. Παραδείγματος 12, 115 26 ΑθήναΑΦΜ 0•••••••3 · ΔΟΥ Α΄ Αθηνών

ΑΠΟΔΕΙΞΗ ΛΙΑΝΙΚΗΣ ΠΩΛΗΣΗΣΣειρά Β · Αριθμός 004568Ημερομηνία 19/09/2026

ΠελάτηςΙδιώτης, Βερολίνο (DE)Πώληση εξ αποστάσεως OSS. Χωρίς ΑΦΜ, με τη διεύθυνση παράδοσης της παραγγελίας.

Περιγραφή	Ποσ.	Τιμή	ΦΠΑ	Αξία
Προϊόν Α, κωδ. 1040-1	2	50,00	0%	100,00
Μεταφορικά	1	10,00	0%	10,00
ΦΠΑ χώρας προορισμού (DE 19%)	1	20,90	0%	20,90

Καθαρή αξία130,90 €

ΦΠΑ 0%0,00 €

Σύνολο130,90 €

Απαλλαγή ΦΠΑΆρθρο 57 του Κώδικα ΦΠΑ (OSS ενωσιακό καθεστώς). Ο ΦΠΑ της χώρας προορισμού αποδίδεται με τη δήλωση OSS.

The same layout as a receipt for a Greek customer, with two differences: every line is at 0% with an exemption reason, and Germany's VAT appears as a line with its amount, €19.00 for the products and €1.90 for shipping. The customer paid €130.90, and that is what the receipt says. myDATA assigns the MARK and the UID at issue.

The settings

What you set up in Shopify

The rate of the customer's country comes from Shopify. For it to come through, Shopify has to know you are in OSS.

Declare your OSS registration in the tax settings

In Shopify Admin: Settings, Taxes and duties, European Union. There you choose that you are registered for the One-Stop Shop and enter your country of registration and your VAT number. From then on, Shopify charges every order to another EU country the standard rate of the country of delivery: 19% for Germany, 20% for France, 22% for Italy.

Check the products with a reduced rate

On its own, Shopify applies each country's standard rate. If you sell products that have a reduced rate in the customer's country, books or food for example, you need a tax override on the collection of those products, per country, with the rate that applies there. Which rate applies to which product in which country is for your accountant to judge.

Check one order before you switch issuing on

On a test order with an address in another EU country, check that Shopify charged that country's rate and not 24%. If you see 24% on an order to Germany, the OSS registration has not been declared correctly, and Timologio will hold back the receipt for exactly that reason.

Setting up taxes in Shopify is your responsibility, just as it is for sales in Greece. Timologio reads what Shopify charged, checks that it really is a rate of the customer's country, and writes it on the receipt. It does not decide rates.

The app

What Timologio does, and how you switch it on

One setting in Timologio, and receipts to consumers in other EU countries go out with the structure you saw above, automatically, with a MARK.

The app's screens are in Greek, so the settings below carry their Greek names. In «Ρυθμίσεις Παραστατικών» (document settings), under retail receipts, there is the switch «Πωλήσεις OSS σε άλλες χώρες ΕΕ» (OSS sales to other EU countries). It can be switched on only while retail receipts are on, because the OSS receipt is a retail receipt: same type, same numbering series, same charge to your package. Retail receipts, and OSS receipts with them, are part of the Max plan.

With the switch on, every order without an AFM, the Greek tax number, that has a delivery address in another EU country is issued as an OSS receipt: the products and shipping at 0% with article 57 as the exemption reason, and the customer's country VAT as a separate line, at the rate Shopify charged. The receipt is transmitted to myDATA through the certified provider and gets a MARK, like any other document of yours. In the preview, before issuing, you see the lines exactly as they will go out, marked «Εξ αποστάσεως ΕΕ (OSS)» (EU distance sale).

Credit notes follow the same structure. On a full refund of an OSS order, the credit note issues with the same lines, at 0% with the same exemption reason and with the foreign VAT line, so that it reverses the receipt exactly.

With the switch off, nothing changes. Orders to other EU countries that arrive with Greek VAT are issued with Greek VAT, as suits a business under the threshold that has not registered for OSS. Those that arrive from Shopify with foreign VAT are not issued: they wait in the app's pending list («Εκκρεμότητες») with a clear reason that names the switch, and no document is used up.

Before you switch it on, show this page to your accountant. The exemption reason and the classification of the income are an accounting choice, and myDATA accepts wrong coding too, without saying so: a MARK proves that the document was accepted, not that it was coded correctly. That is why the setting is your decision and never switches itself on, not even with a plan upgrade.

The exception

What happens when Shopify sent no VAT

Many Greek stores have never set up taxes in Shopify. On an OSS order, that means an order with no rate.

When Shopify sent no VAT for a line, Timologio does not issue the receipt at zero, and it does not apply the Greek rate you have declared, because a Greek rate on an OSS receipt makes a wrong document. The order waits in the pending list, with the reason and with the rates that apply in the customer's country.

From there, with «Διόρθωση ΦΠΑ» (VAT correction), you choose the rate for each line yourself, and the list holds only the rates of the customer's country: 19% and 7% for Germany, 20%, 10%, 5.5% and 2.1% for France. No Greek rate is on the list, and none is accepted. The foreign VAT line is calculated from your choice, and the receipt issues with the same structure.

Two things never change by hand. A rate Shopify calculated, because that is what the customer was charged: if you disagree with it, the fix belongs in Shopify's tax settings. And the scheme itself: if the switch is on and the order goes to a consumer in another EU country, it issues as OSS, with no exception per order.

The manual choice is for the exceptions. The rule is still to set up taxes correctly in Shopify, so that the rate arrives on its own and always matches what the customer paid.

The limits

What is not an OSS receipt

Three cases that look alike but are different documents. Timologio does not issue them as OSS: it issues the first two with their own document, once you switch that on, and it does not cover the third.

An invoice to a business in another member state

When the customer is a business with a VAT number in its own country, the sale is an intra-community supply: a 1.2 invoice without VAT, with article 28 as the exemption reason and a check of the number in VIES. It is a different document, not a receipt. Timologio issues it with the «Ενδοκοινοτικά τιμολόγια (1.2)» setting (intra-community invoices, on Pro and Max): you enter the customer's country and VAT number in «Διόρθωση στοιχείων» (correct details), saving checks the number in VIES, and the invoice comes out of the same series as your sales invoices.

Sales outside the EU

An order to the United Kingdom, Switzerland or the United States is an export, with its own VAT exemption, article 29. It has nothing to do with OSS. Timologio issues it with the «Πωλήσεις εκτός ΕΕ (εξαγωγές)» setting (sales outside the EU, on Max): a retail receipt at 0% on every line, with the exemption reason your accountant chose and the customer's address. With the setting off, the order waits in the pending list with the reason, with nothing wrong issued and no document used up.

IOSS and the non-Union scheme

IOSS covers goods imported from outside the EU in parcels worth up to €150, and the non-Union OSS scheme covers businesses not established in the EU. They are different schemes, with their own exemption reasons, and this setting does not cover them.

Questions

Frequently asked questions about OSS on Shopify

I sell to a consumer in Germany. Which document is issued?

A retail receipt, type 11.1, just as for a Greek customer. What changes is the VAT on it: the products and shipping go out at 0% with article 57 of the Greek VAT Code as the exemption reason, and the German VAT of 19% appears as a separate line with its amount. The receipt's total is exactly what the customer paid.

Why does the receipt show €0.00 VAT when the customer paid VAT?

Because the VAT they paid belongs to their own country, not to Greece, and only Greek VAT is declared in myDATA. The amount of foreign VAT is on the receipt, as a line with the country and the rate, and you pay it to the customer's country through the OSS return, not the Greek VAT return. The receipt is the record of the transaction, not the way the tax is paid.

Do I need a separate numbering series for OSS receipts?

No. The OSS receipt is a retail receipt and comes out of the same series as your receipts to Greek customers. It uses one document from your package with the provider, like any receipt, and gets its own MARK.

What happens with refunds on OSS orders?

The credit note follows the same structure as the receipt: the same lines at 0% with the same exemption reason, plus the foreign VAT line, so that it reverses the receipt exactly. On a full refund of an order it issues automatically, just as for orders within Greece.

Do I register for OSS through Timologio?

No. Registering in the EU OSS scheme, filing the quarterly return and paying the tax all happen with AADE, done by you or your accountant. Timologio issues and transmits the receipts with the structure this page describes. Your accountant finds the amounts per country and rate for the OSS return on the receipts themselves, in the foreign VAT line.

For the general picture, what myDATA asks of an e-shop and the ways to connect, see the guide to connecting Shopify to myDATA. The setup steps are in the setup guide, and more questions are answered on the homepage.

See it in your own store

OSS receipts are part of the Max plan. Issuing switches on when you decide, and we set it up with you if you want.

Install from the Shopify App Store See the pricing

Contact

Have a question? Write to us

We reply in Greek or English, whichever you prefer. You don't need the app installed to ask.

Email support@timologio.app Opens your email program with the subject filled in

If you like, we set it up with you. You give us collaborator access to your store, we check the EU tax settings and look at the first OSS order together before issuing switches on, at no charge.