Correct an OSS return: amending earlier quarters

Did you send an OSS return and then notice a wrong amount? As a rule you do not change it; you correct it in a later OSS return, up to three years after the filing deadline of that quarter. A credit is first offset against the declared tax of each country; the respective EU country refunds the rest.

Last updated: 27 October 2026

In short

Where: BZStOnline Portal, page “List of sales and corrections”, sub-page “Correction of earlier or later taxable periods”.
Amounts: for each EU country, the previously declared and the corrected tax amount; a negative amount means a refund.
Special case: After ending your participation and filing the last return, you declare corrections directly with the EU countries.

How do I correct an OSS return in the BZStOnline Portal?

Today this usually means: you hunt for the error in your Excel sheet and enter the correction by hand in the portal.

An OSS return that has already been sent can generally be corrected only in connection with a subsequent return. The return is organised by quarter: the taxable period is the calendar quarter. This is how you proceed:

Clarify the error and the correct amounts: Establish, for each EU country and quarter, what you had declared and what would have been correct.
Start a subsequent return: In the BZStOnline Portal, open the tax return for a later quarter, for example for the quarter you file next.
Create the correction: On the page “List of sales and corrections” (“Liste der Umsätze und Berichtigungen”), click “Add further data” (“Weitere Daten hinzufügen”), select the country of consumption and enter the details on the sub-page “Correction of earlier or later taxable periods” (“Berichtigung früherer oder späterer Besteuerungszeiträume”). The entry is adopted with “Adopt entry” (“Eintrag übernehmen”).
Repeat for further quarters and countries: With “Add further data” you add corrections for other taxable periods. For another country, you start again at step 3.
Submit the return: You submit the return for the quarter by the end of the month after the quarter. If a payment results, you pay it with this return.

How long can I correct?

Tax returns can be corrected within three years, counted from the last day of their filing deadline. The deadline for filing an OSS return is the last day of the month after the quarter, for example 30 April for the first quarter. The law ties the notification of the correction to the same three years.

Since the 3rd quarter of 2023, you can also correct in a return quarters that fall after the quarter of the return. The example from the ELSTER help: correction for 4/2024 when filing the return for 3/2024. This only works if the return you are correcting already exists.

What do I enter for the correction?

For each EU country and each corrected quarter, you state two amounts: the previously declared and the corrected tax amount. Depending on the case, you enter:

Case	“Previously declared tax amount” (“Bisher erklärter Steuerbetrag”)	“Corrected tax amount” (“Berichtigter Steuerbetrag”)
The declared amount was wrong	the amount you had declared	the correct amount
Nothing had been declared for the country	0.00	the amount declared subsequently
The declared amount no longer applies	the amount you had declared	0.00

You give details only for the EU countries for which you want to declare corrected tax amounts in the quarter concerned. The portal calculates the amount under “Declared or refundable tax amount of the quarter concerned” (“Erklärter bzw. zu erstattender Steuerbetrag des angegebenen Quartals”) automatically. A negative amount in this column means a refund.

Can an OSS return be negative?

Negative amounts appear in two places:

The correction amount: it can be negative. In the BZSt example, country X has a correction of -30 euros and country Y one of -80 euros.
The column “Declared or refundable tax amount of the stated quarter”: the portal calculates it automatically. A negative amount in this column means a refund (ELSTER help).

A credit is first offset against the tax declared for the same country; what remains is refunded by the respective EU country, not by the BZSt. On its OSS page the BZSt names no separate rule for cancellations or returns (checked on 26 October 2026). The route it describes for correction amounts is the correction in a subsequent return. For your individual case, a tax advisor can help.

How are additional payment and refund offset?

A credit resulting from corrections is first offset within the tax return against the declared tax amount for the EU country concerned. What is left afterwards must be refunded to you by the EU countries concerned. The BZSt illustrates it as follows (simplified):

Country	Declared tax in the quarter	Correction for the previous quarter	Result
Country X	€100	-€30	€100 minus €30 = €70 tax
Country Y	€20	-€80	€20 minus €80 = -€60, i.e. a refund claim

On the basis of the tax return, you pay €70 in this example and have a refund claim of €60 against country Y.

The tax from the return is due on the last day of the month after the quarter. You transfer it to the Federal Treasury (Bundeskasse), with the reference number (Kassenzeichen) and the quarter in the payment reference.

What if I no longer take part in the OSS?

If you have ended your participation in the OSS and have already filed the return for the last quarter for which you were registered, there is no subsequent return any more. You must then declare necessary corrections directly with the tax authorities of the EU countries concerned.

How VAT GPT helps

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Which mistakes happen often?

Wanting to file the return again. A return that has been sent is generally corrected only together with a subsequent return.
Not stating the quarter being corrected. The law requires the taxable period to be corrected to be stated.
Exceeding the three years. Corrections are provided for within three years after the last day of the filing deadline.
Not entering 0.00 as the previously declared tax amount for a country for which you had declared nothing. That is what the ELSTER help says.
Still expecting an OSS return after participation has ended. Then the corrections go directly to the tax authorities of the EU countries.
Expecting a credit from the BZSt. The remaining credit is refunded by the EU countries concerned.

Frequently asked questions

Can I submit an OSS return again? Generally not. A return that has already been sent can be corrected only in connection with a subsequent return.

Until when can I correct an OSS return? Within three years, counted from the last day of the filing deadline of the return (ELSTER help; § 18j (4) sentence 5 UStG).

Can an OSS return show a negative amount? Yes. If a correction amount exceeds the tax declared for a country, the result is a negative amount, that is, a refund claim against that country. BZSt example: 20 euros minus 80 euros = -60 euros for country Y.

Where do I enter the correction? In the BZStOnline Portal on the page “List of sales and corrections” (“Liste der Umsätze und Berichtigungen”). There you create a correction entry via “Add further data” (“Weitere Daten hinzufügen”), with the details on the sub-page “Correction of earlier or later taxable periods” (“Berichtigung früherer oder späterer Besteuerungszeiträume”).

What happens if the correction results in a credit? The credit is first offset within the return against the declared tax amount for the EU country concerned. The EU countries concerned must refund the rest.

What applies if I no longer take part in the OSS? If you have already filed the return for the last quarter for which you were registered, you declare necessary corrections directly with the tax authorities of the EU countries concerned.

Can I also correct a later quarter? Yes, since the 3rd quarter of 2023, but only if the return you are correcting already exists.