What You Need to Know

The One-Stop Shop (OSS) scheme simplifies VAT reporting for businesses selling goods or certain services to customers in the EU. Instead of registering for VAT in every EU country where VAT is due, eligible businesses can declare and pay VAT through one tax authority — in this case, Germany.

Germany acts as your Member State of Identification, and filings are submitted to the Bundeszentralamt für Steuern (BZSt).

1️⃣ Who Should Register for OSS in Germany?

There are two main OSS schemes available via Germany, depending on your business setup and what you sell.

A) Union OSS Scheme (Goods & EU-Established Businesses)

a) German-based companies

If your business is established in Germany (main office or permanent establishment), Germany is automatically your OSS country.

You must use OSS to report:

• Cross-border B2C sales of goods from Germany to other EU countries

• Certain cross-border B2C services

b) EU-established companies using Germany

EU businesses with stock or operations in Germany may also register for OSS in Germany, depending on their structure and supply chains.

B) Non-Union OSS Scheme (E-Services Scheme)

This is sometimes referred to as the e-services OSS scheme.

Who is this for?

• Non-EU businesses (e.g. UK, USA, China)

• Selling digital or electronic services to EU consumers
  (e.g. software, apps, streaming, online platforms, SaaS)

Under this scheme:

• You do not need an EU establishment

• You can choose Germany as your OSS Member State of Identification

• All EU VAT on qualifying e-services is reported via Germany

📌 This scheme is governed by the German Federal Central Tax Office (BZSt).
For official guidance, see the BZSt information on the Non-Union OSS (e-services) scheme.

2️⃣ What Information and Documents Are Required?

Your hellotax Registration Assistant will guide you through the process.
A detailed checklist is also available in the article “What You Need to Provide and Why.”

In general, you will need:

• Company details (legal name, address, registration number, country of incorporation)

• Existing VAT numbers (if any)

• Estimated annual EU turnover

• Sales channels (e.g. Amazon, Shopify, website, app stores)

• EORI number (if applicable)

⚠️ Additional requirements for non-EU businesses

Depending on your setup, this may include:

• Power of Attorney

• Company certificate or extract

• Proof of incorporation

• Legal representative details (if required)

Your hellotax team will confirm exactly what is needed once onboarding starts.

3️⃣ The OSS Registration Process with hellotax

Step 1 – Welcome Call & Information Gathering

You’ll attend a welcome call with your Account Manager covering:

• OSS scope and obligations

• Your responsibilities

• How to use your hellotax account

A short questionnaire will be sent to collect key details.

Step 2 – Submit Required Documents

Documents should be sent by replying to the same email thread.
📌 Please ensure documents are recent (issued within the last 6 months).

Step 3 – Application Preparation

Once complete, a hellotax VAT professional prepares your OSS application.

Step 4 – Submission to the German Tax Authority

Your application is submitted to the Bundeszentralamt für Steuern (BZSt).

Step 5 – Processing Period

Typical processing time: ~1 week
If additional information is requested, prompt responses help avoid delays.

Step 6 – Confirmation

Once approved, you’ll receive:

• OSS confirmation

• Your OSS identification number

You can then begin OSS reporting through your hellotax account.

4️⃣ Important Notes About OSS in Germany

• OSS returns are filed quarterly

• Only cross-border B2C EU sales are included

• Domestic German sales are NOT included in OSS
  (they remain part of your German VAT return, if applicable)

• Imports are never reported via OSS

• Non-EU businesses may only use OSS through their chosen Member State (Germany)

5️⃣ Summary Table

💡 Tips for a Smooth OSS Registration

✔ Send requested information promptly
✔ Respond quickly to tax office questions
✔ Keep your hellotax sales data complete and up to date
✔ Understand which sales belong in VAT vs OSS vs EC

✅ Final Takeaway

By registering for OSS in Germany, including the Non-Union e-services scheme where applicable, you can manage your EU VAT obligations through a single tax authority — reducing registrations, administrative burden, and compliance risk.

If you’re unsure which OSS scheme applies to your business, your hellotax Account Manager will be happy to advise.