Spanish VAT, sessions and OSS

Courses, downloads, memberships, bundles and live events carry the VAT of the buyer's country in the European Union. OnBio declares it in the one-stop shop, known as OSS, so you file nothing for those sales.

• On the mainland and the Balearic Islands, the general VAT is 21%.
• E-books carry the reduced rate, 4% on the mainland and the Balearic Islands.
• In the Canary Islands they carry IGIC and in Ceuta and Melilla IPSI.
• Outside the European Union they carry no tax.

The buyer's country is decided with at least two pieces of evidence that match, such as the country they declare, that of their connection and that of their payment method. If they don't match, the checkout asks them to fix it before paying.

One-to-one sessions, session packs and custom services are also sold by OnBio. Because you deliver them in person or by video call, they are not electronic services and carry Spanish VAT at 21%, wherever the private buyer is.

A business from another EU country with a valid VAT number buys without tax, under the reverse charge. A business or a self-employed person from the Canary Islands, Ceuta or Melilla who gives their tax ID buys without VAT. The rest of businesses in Spain get a full invoice with VAT and apply no withholding.

Sessions, services and VAT explains it step by step.

1. 11. Open Sales in the side menu and select the sale.
2. 22. Review the Taxable base, the tax, the OnBio commission and the Net for you.

Each sale keeps the tax it was charged with. If rates or your details change, sales already charged don't change.

You know which tax each sale carries, those of your sessions included. In the next chapter you see the invoices your buyers receive.