One-Stop-Shop (OSS) in Germany 2026: A Practical Guide

If you sell goods or digital services B2C to customers in other EU countries, you can't avoid the One-Stop-Shop (OSS) scheme — whether you're a sole trader, freelancer, UG or GmbH. Once cross-border sales pass €10,000 in a calendar year, you owe VAT at the rate of each destination country — and OSS lets you handle all of it through one quarterly filing with Germany's Federal Central Tax Office (BZSt). Bookkeeping stays German, the VAT rates go European.

Key facts at a glance

• When OSS? Once your total B2C sales to other EU countries exceed €10,000 net per calendar year (goods + digital services combined, not per country).
• Where to register? Electronically in the BZSt online portal (BOP) with your business's ELSTER certificate. You need a VAT ID (USt-IdNr.).
• 2026 deadlines: quarterly return by the end of the following month — 30 April, 31 July, 31 October, 31 January 2027. No permanent extension, nil returns mandatory.
• Payment: to the Bundeskasse Trier, no SEPA direct debit — you transfer it yourself, funds must arrive by month-end.
• The biggest pitfall: a warehouse in another EU country (Amazon FBA/Pan-EU) is not fully covered by OSS — there you need a local VAT registration.

What is the OSS scheme?

The One-Stop-Shop is the EU-wide VAT scheme for cross-border B2C sales. Since 1 July 2021, any German business selling goods or digital services to private customers in other EU countries can settle the VAT owed across all member states through a single quarterly return filed with the BZSt.

Before 2021, every business had to register for VAT separately in each EU country once it crossed that country's national distance-selling threshold. OSS bundles everything into one return — you keep one German tax number and file once per quarter for all EU-wide B2C sales. It is the successor to the earlier MOSS (Mini One-Stop-Shop), which only covered digital services.

OSS, IOSS and the non-EU scheme: three procedures

"OSS" is an umbrella term for three separate schemes. For a business based in Germany, almost always only the first one matters:

If you sell physical goods from a German warehouse to private EU customers, that's the Union scheme. If you import goods from a third country (e.g. shipping directly from China to the consumer), IOSS can make sense for consignments up to €150 — more on that in the third-country invoice guide.

The €10,000 EU threshold in 2026

Since July 2021, a single EU threshold of €10,000 net per calendar year applies to all cross-border B2C sales combined — not per country.

Below €10,000 you keep applying the German VAT rate and report everything in your normal VAT return. Once you cross the threshold in the current or previous calendar year:

• You must charge VAT at each destination country's rate.
• You either register for OSS or register for VAT separately in each destination country.
• OSS is the much simpler option — one filing instead of up to 26 national VAT registrations.

Worked example: an online shop sells accessories to private customers — €4,500 to France, €3,700 to Spain, €3,000 to Poland. Total: €11,200. The €10,000 threshold is crossed, so all of these sales must be taxed at the local rate (FR 20%, ES 21%, PL 23%) and reported via OSS — not just the amount above the threshold.

Important: B2B intra-EU supplies do not go through OSS. They fall under the intra-community supply rules with reverse charge and continue to be reported via the EC Sales List (Zusammenfassende Meldung).

Registering with the BZSt

You register for OSS electronically through the BZSt online portal (BOP) using your business's ELSTER certificate. Key points:

• Application is possible at any time.
• Participation generally begins from the start of the next quarter after your application — so plan at least a few weeks of lead time.
• If you cross the threshold mid-quarter, you can still report those sales via OSS — provided you register by the 10th day of the month following your first such sale.
• You need a VAT identification number (USt-IdNr.). If your business doesn't have one, you can request it from the BZSt too.
• To leave the scheme, you can revoke participation up to 15 days before the start of the new quarter.

The difference between the German tax number, tax ID and VAT ID is covered in our separate guide.

OSS filing deadlines for 2026

OSS uses calendar quarters as the tax period. The quarterly return is due by the end of the month following the quarter. For 2026:

Unlike the regular German VAT return, OSS has no permanent filing extension. Nil returns are mandatory: if you had no OSS-eligible sales in a quarter you still need to file a zero return. If the deadline lands on a weekend it stays on the last day of the month in OSS, unlike domestic filings.

Payment, currency conversion and corrections

Three things work differently in OSS than for ordinary VAT:

• Payment: you transfer the VAT reported in OSS to the Bundeskasse Trier — using the return reference number as the payment reference. There is no SEPA direct debit; you have to transfer it yourself, and the funds must arrive by the end of the following month (i.e. at the same time as the filing deadline).
• Currency conversion: if you invoiced in a foreign currency, convert to euros for the return using the European Central Bank reference rate of the last day of the quarter. If no rate is published that day, use the next available one.
• Corrections: you fix errors in OSS not by amending the original return, but in a dedicated corrections block of a later quarterly return — broken down by original quarter and member state, possible up to three years back.

You must keep all records and documents relating to your OSS sales for 10 years.

EU VAT rates: the main destination countries

In OSS you tax each sale at the standard rate of the destination country. In 2026 the rates range from 17% (Luxembourg) to 27% (Hungary). A selection of the most common target markets:

For certain products (books, food, digital publications) many countries apply reduced rates — you have to check those per destination country. That's why a hand-maintained rate table is no longer a good idea in 2026.

Amazon FBA, fulfilment and foreign warehouses: the OSS trap

OSS covers distance sales — goods shipped from Germany to a private customer in another EU country. The moment it gets complicated: you store goods physically in another EU country, for example via Amazon FBA / Pan-EU shipping or a foreign fulfilment centre.

Then:

• Cross-border sales from the foreign warehouse to customers in other EU countries can still be reported via OSS.
• Local sales within the warehouse country (stock sits in Poland, customer is in Poland) are not distance sales — for those you need a local Polish VAT registration. OSS doesn't apply here.
• The transfer of your own goods into the foreign warehouse is also VAT-relevant and triggers registration obligations there.

Anyone using Amazon Pan-EU therefore can't avoid local registrations in the warehouse countries — OSS doesn't replace them, it complements them. More on the Amazon-specific obligations is in the Selling on Amazon: taxes & registration guide.

Bookkeeping with OSS

From a bookkeeping perspective, OSS is more demanding than a domestic-only VAT return. For each EU country you must:

• apply the correct local VAT rate (e.g. 21% in NL, 22% in IT, 25% in SE)
• track sales separately by country and rate
• convert all amounts to euros — even if you invoiced in another currency
• archive the supporting documents for every cross-border B2C sale

In SKR03/SKR04, OSS sales go on dedicated accounts split by destination country and rate. A modern AI bookkeeping system detects the destination country from the shipping address and assigns the right VAT rate automatically — manually maintained EU rate tables are no longer worth the effort in 2026.

What changes by 2028?

Under the EU's "VAT in the Digital Age" (ViDA) package, OSS is being expanded step by step. 2026 and 2027 are mainly technical preparation; from 1 July 2028, OSS is set to also cover the transfer of your own goods into another EU country. The goal is a "Single VAT Registration": traders with warehouses in several EU countries should then rarely need local registrations. The current warehouse trap will shrink — but it won't be gone until then.

Frequently asked questions

At what turnover is OSS mandatory?

Once your total B2C sales to other EU countries exceed €10,000 net per calendar year. The threshold applies cumulatively across all countries, not per country. Below it you may apply the German rate and report via the regular VAT return.

Can small businesses (Kleinunternehmer) use OSS?

No. If you use the German Kleinunternehmer VAT exemption, you don't charge VAT and therefore can't join OSS. Since 2025 there is a separate EU-wide small-business scheme for cross-border micro-turnover — but it's rarely relevant for most businesses.

Is OSS compulsory?

OSS itself is voluntary — taxation in the destination country above €10,000 is not. Without OSS you'd have to register for VAT in every single destination country. That's why OSS is the only practical choice for virtually every business with EU B2C sales.

Does OSS also cover digital services (SaaS, e-books)?

Yes. Digital services to EU private customers also fall under the Union scheme — the €10,000 threshold effectively existed here already in the MOSS era. For SaaS and e-books, the rate of the country where the customer resides always applies.

Does OSS cover my Amazon FBA warehouse abroad?

Only partly. Distance sales from the warehouse to other EU countries — yes; local sales in the warehouse country and the storage itself — no. For those you need a local VAT registration in the warehouse country.

Do I have to file if I had no EU sales?

Yes. As long as you're registered, the nil return is mandatory — even in quarters with no OSS sales at all.

Conclusion

OSS is mandatory in 2026 for any German business with meaningful B2C sales abroad. Registration with the BZSt is straightforward; the bigger challenges are keeping the bookkeeping straight with country-specific VAT rates and the warehouse trap with Amazon FBA. Norman detects the destination country automatically, applies the correct EU VAT rate, and assembles the OSS quarterly return in minutes. Bookkeeping is free — you only pay for automated tax filing for the self-employed or your GmbH if you choose to use it.