# Registers and OSS report - Folioline 1.x documentation

> Download invoice and credit note registers as CSV for your accountant, and prepare your One-Stop Shop VAT return with the OSS report.

Both are on **WooCommerce → Invoices**, on the **Registers** and **OSS report** tabs, for users who can see WooCommerce's reports (administrators and shop managers).

## Registers

A register lists the invoices and credit notes issued in a period, as a spreadsheet (CSV).

1. Go to **WooCommerce → Invoices → Registers**.
2. Under **Documents**, choose **Invoices and credit notes**, **Invoices** or **Credit notes**.
3. Set **Issued from** and **to**. This month so far is filled in.
4. Choose a **Layout**:
   - **One row per document**: number, type, date, order, customer, company, country, VAT number, reverse charge, currency, net, VAT, gross and, for credit notes, the credited invoice.
   - **One row per document and VAT rate**: the same per VAT category and rate, for filling in VAT returns.
5. Click **Download CSV**.

![The Registers tab](https://storage.extendiment.com/media/843/screenshot-6.png)

Credit notes are negative, so each column adds up to the period's total. Amounts are in each document's currency, with a dot as the decimal separator. The file opens in Excel, LibreOffice and Google Sheets with accents intact.

> [!TIP]
> Your spreadsheet expects semicolons instead of commas? A developer can switch the separator with the `folioline_csv_delimiter` filter (see [Hooks](hooks)).

## OSS report

If you sell to consumers in other EU countries and use the One-Stop Shop (OSS), you file a VAT return each quarter with your sales per country and VAT rate. The OSS report adds them up for you.

![The OSS report for a quarter](https://storage.extendiment.com/media/844/screenshot-5.png)

1. Go to **WooCommerce → Invoices → OSS report**. The last quarter that has ended is shown.
2. To see another, choose the year and quarter and click **Show**.
3. Check the figures, then click **Download CSV** if you want them as a file.

The report shows, per country and VAT rate, the net amount and the VAT in euros, with a total.

What it counts:

- invoices issued in the quarter whose VAT was charged for an EU country other than your store's;
- only lines with VAT charged;
- minus the credit notes issued in the same quarter.

Business customers with reverse charge, sales in your own country and sales outside the EU are left out.

The country is the one WooCommerce charged the VAT for, as set under **Calculate tax based on** in **WooCommerce → Settings → Tax**: by default the shipping address, or the billing address when there's no shipping address. An order billed in France and shipped to Austria counts for Austria. An order picked up at your store (local pickup) is taxed as a sale in your own country, so it's left out.

### Other currencies

Invoices in another currency are converted at the European Central Bank's reference rate for the quarter's last day, or the next day the ECB published rates, as the OSS rules ask. The rates used are listed under the table.

When the ECB hasn't published that rate yet, or can't be reached, the report says which currencies it couldn't convert and how many invoices that leaves out. Enter the rate (units per 1 euro) and click **Use these rates**.

> [!NOTE]
> The OSS report is a helper for your return, not a filing: check the figures before you enter them in your tax office's OSS portal. If your EU cross-border sales stay under the €10,000 threshold and you charge your own country's VAT, those sales aren't OSS sales. Folioline isn't tax advice.

Source: https://extendiment.com/plugins/folioline/docs/1.x/reports