If your business has stopped using the One-Stop-Shop (OSS) scheme for EU VAT reporting — or you no longer have taxable cross-border sales within the EU — you’ll need to apply for an OSS de-registration.
This ensures that your OSS account is officially closed with the German Federal Central Tax Office (Bundeszentralamt für Steuern – BZSt).

1️⃣ When should you de-register for OSS in Germany?

You should request an OSS de-registration if:

• You’ve stopped selling goods or services to EU consumers outside Germany.

• You’ve ceased business activity in the EU or your company is closing down.

• You’ve moved your OSS registration to another EU country (for example, because your business establishment changed).

• You’ve opted to register locally for VAT in other EU countries instead of using OSS.

💡 If you’re unsure whether OSS de-registration is required, your hellotax Account Manager can review your situation and confirm the best next step.

2️⃣ What is needed from you

To process your OSS de-registration, hellotax will request some basic information:

• Your company name and VAT number (if applicable).

• The reason for de-registration (e.g. ceased trading, no EU sales, switching country).

• The effective date — the date when you stopped making cross-border B2C sales within the EU.

• Confirmation that all OSS returns have been filed and payments made up to that date.

For non-EU companies, additional documentation (such as a Power of Attorney or final declaration) may be required depending on the reason for de-registration.

3️⃣ The OSS de-registration process with hellotax

Here’s what happens step by step:

Step 1 – Request submission

Once you confirm your intent to de-register and provide the required details, your hellotax VAT professional will prepare the de-registration request.

Step 2 – Submission to the tax office

Your de-registration is submitted to the BZSt (German Federal Central Tax Office) electronically or by post.

Step 3 – Processing period

The processing time is typically around 7-14 days, depending on the BZSt’s workload and whether additional clarification is requested.

Step 4 – Final OSS return

Before the de-registration is approved, all outstanding or final OSS returns must be filed, covering transactions up to the effective date of de-registration.
This ensures your OSS account is fully up to date.

Step 5 – Confirmation

Once processed, the BZSt issues an official confirmation of OSS de-registration.
After that date, your company is no longer authorised to submit OSS returns in Germany.

4️⃣ Important notes

• ⏳ Processing time: Usually 4–6 weeks from submission.

• 📅 Final return required: You must file a final OSS return for the last active period.

• ⚠️ Post-de-registration activity: If you make new cross-border EU sales after de-registration, you must either re-register for OSS or register locally for VAT in each country.

• 🔁 Changing countries: If you are moving your OSS registration to another EU country, inform both tax offices (Germany and the new country) to ensure a smooth transition.

• Deregistration of OSS must take place before deregistration of your VAT in Germany if required. 

5️⃣ What happens after OSS de-registration

Once your de-registration is approved:

• You will no longer submit OSS returns in Germany.

• Your OSS identification number becomes inactive in the BZSt system.

• You must continue filing regular VAT returns in Germany, if you still make domestic German sales.

• For any future EU cross-border sales, you’ll need to apply for a new OSS registration in your chosen country.

6️⃣ Summary Table

💡 Tip: Make sure all your OSS returns and payments are fully completed before submitting your de-registration request. This avoids delays and ensures your account is closed smoothly by the tax office.