One-Stop-Shop (OSS) filing through Germany
Sell B2C across the EU? The One-Stop-Shop (OSS) lets you report all your cross-border sales to other EU countries on a single quarterly return filed through Germany, instead of registering for VAT in each country. Reviewed and filed by us through the BZSt.
You do not need our German VAT filing plan for this, but you do need an existing German tax number. If your German returns are handled elsewhere, they stay where they are; we only handle your OSS.
We can take on your OSS registration through Germany when all three are in place:
- A German tax number (Steuernummer) that already exists. OSS via Germany sits on top of a German VAT registration; without the number the BZSt cannot open the OSS file. If you do not have one yet, start with the German VAT registration and add OSS from your dashboard once the number is issued.
- A phone number for the company. The BZSt requires one on the application.
- A bank account with an IBAN. OSS payments go to the Bundeskasse by transfer from that account; the BZSt asks for it at registration.
If your company is established in an EU country, none of this applies to you: your OSS return is filed in your home country, not through Germany, and we cannot file it for you.
- One quarterly OSS return covering every EU country you sell to
- A return is due every quarter, even with no cross-border sales
- You report your cross-border B2C sales to consumers in other EU countries through OSS. If your company is established outside the EU, the €10,000 EU-wide threshold is not available to you and these sales are taxable in the customer's country from the first sale. If your company is established in an EU country, the threshold applies and OSS starts once you cross it.
- After payment: add your registration details, we register you with the BZSt, then each quarter you enter your sales and we review and file
- In the standard case your OSS registration takes effect from the start of the next quarter; the first return is filed in the month after that quarter ends
- If a return is rejected by the BZSt because of incomplete or incorrect figures you provided and has to be re-filed, the re-filing is charged again at €200 for that quarter
Already have a Vaytax account? Log in · Need German VAT filing too? Start here
Payment opens in Stripe Checkout. After payment we ask for your OSS registration details (company, bank, any EU warehouses) and register you with the BZSt. OSS VAT itself is paid by bank transfer to the Bundeskasse each quarter, using the reference we provide.