The One-Stop Shop (OSS) scheme simplifies VAT reporting for EU e-commerce sellers selling cross-border. This Q&A explains the main rules, responsibilities, and best practices for German OSS quarterly filings.

Q1: What is the OSS scheme in Germany?

A: The OSS (One-Stop Shop) allows EU businesses selling goods or services cross-border to declare and pay VAT in a single quarterly filing instead of registering in each EU country individually.
For German businesses, this is optional if you sell to other EU countries and helps reduce administrative burden.

Q2: How often do I need to file an OSS return?

A: OSS filings are quarterly. The reporting periods are:

*Deadlines shift to the next working day if they fall on a weekend or holiday.

Q3: What transactions should I include in the OSS return?

A: Include all cross-border B2C sales of goods or services to other EU countries, specifically:

• Online marketplace and webshop sales to private customers in the EU

• Shipping goods from Germany to other EU countries

• Digital services sold to EU private customers

• Changes to previously filed quarter data

Do not include:

• Domestic German sales B2B & B2C (they are declared in your standard German VAT return)

• B2B EU sales where the customer provides a valid VAT ID (reverse-charge applies)

Q4: What are my responsibilities as a German OSS registrant?

You must:

1. Upload accurate data on time to hellotax (or your OSS software) for the quarter.

2. Include all required cross-border sales in the report.

3. Pay the VAT due in the filing.

4. Keep supporting records for 10 years, as required by German law.

5. You must file zero or nil if you have no sales transactions

Q5: What happens if I submit late or incomplete OSS data?

• The OSS return cannot be filed automatically if data is missing or late.

• Penalties or interest may be imposed by the tax authorities.

• Manual intervention by hellotax is possible, but a €119 late-data fee per filing will apply.

• Repeated non-compliance can trigger further scrutiny from the tax office.

• Ultimately non compliance can lead to a ban from OSS for 2 years with no chance of appeal

Q6: What are the “do’s and don’ts” for OSS filings in Germany?

✅ DO:

• Submit all cross-border EU B2C sales for the quarter

• Upload your data before the OSS filing deadline

• Keep detailed supporting records for audit purposes

• Use hellotax or compliant OSS software — don’t rely on email or manual spreadsheets

❌ DON’T:

• Include domestic German sales or B2B EU sales with valid VAT IDs

• Submit incomplete or inaccurate data

• Miss deadlines — this will incur late fees and penalties

• Send data via email instead of uploading into hellotax

Q7: How can hellotax help with OSS filings?

• Automated preparation of OSS returns using uploaded data

• Compliance checks to avoid errors in reporting

• Guidance on what to include and what to exclude

• Filing directly with the German tax authorities before the official deadline

• Support for late data or corrections (fees may apply)

Summary

• OSS filings in Germany are quarterly and cover cross-border EU B2C sales only.

• Accurate, complete, and timely data is critical.

• Upload data to your hellotax account before the OSS filing deadline.

• Follow the do’s and don’ts to avoid penalties and manual-processing fees.