Etsy OSS return from Germany: when, number, data

Etsy does not file your OSS return for you. If you ship goods from Germany to private customers in other EU countries and those sales together pass 10,000 euros net in a year, you can declare those countries' VAT in one return to the Federal Central Tax Office (BZSt). Etsy says that once you are registered for OSS you can add your OSS VAT ID to your Etsy account. This page shows when that applies to you, what Etsy collects itself, where the number goes and where the figures for the return come from.

Last updated: October 27, 2026

In brief

Threshold: If you are established in Germany only, your distance sales to private customers in other EU countries count together (without VAT). If they stay at 10,000 euros or less in the previous year and the current year, German VAT applies (section 3c(4) UStG).
Above it: The VAT of the destination country applies. With OSS you declare all countries in one return to the BZSt instead of registering in each country. Etsy calls OSS an option.
Etsy account: The BZSt names no separate OSS number: you apply under your VAT ID, and Etsy calls it the "OSS VAT ID". Etsy's path for a VAT ID: Shop Manager, Finances, VAT ID.
Data: The Etsy help pages used here describe no OSS report of their own. The figures come from the orders CSV and the monthly statement.
Return: every quarter, by April 30, July 31, October 31 and January 31, even if you sold nothing.

Do I have to file the OSS return as an Etsy seller?

It depends on the 10,000-euro threshold. The law adds up the consideration from distance sales and certain electronic services to private customers in other EU countries. If a business established in one EU country only stayed under that limit in the previous year and stays under it this year, the place of supply is not the destination country (section 3c(4) UStG). The BZSt says OSS is then "not mandatory"; you report those sales at the German rate in your normal return.

From the sale that takes you over the limit onwards, the destination country's VAT applies. From then on you can either register in each destination country or use OSS. If you pass the limit within a quarter, the BZSt says you can register until the tenth day of the following month and give the date you passed it; a later retroactive registration is not possible. You can also join earlier by waiving the exception towards your tax office; the waiver binds you for at least two calendar years.

Etsy describes it for EU sellers like this: below 10,000 euros a year in sales to other EU countries you may not have to charge foreign VAT. Above it you have the option to pay VAT for all EU sales in one return, and you may still have to report domestic sales separately. For questions Etsy points you to your tax adviser.

How the threshold is counted: EU OSS threshold of 10,000 euros. If you are a small business, read OSS for small businesses first.

What does Etsy collect itself?

Etsy's help separates this by type of goods:

Digital items: For downloads such as e-books or PDFs, Etsy charges VAT to buyers in certain countries, the EU among them, and passes it on. According to Etsy, sellers are not responsible for adding it to the price. For your own tax duties Etsy refers you to a tax adviser.
Goods from an EU seller sold within the EU: Here, according to Etsy, the seller charges VAT if required and shows prices including VAT. Etsy does not remit it for you.
Goods from sellers outside the EU: Etsy calculates and remits the VAT on the seller's behalf. This does not concern you as a seller in Germany.

Etsy reporting some seller data to tax authorities does not file your return: the OSS return is submitted by the business itself (section 18j(4) UStG). On the platform report: DAC7 platform reporting.

Where do I enter the OSS number in Etsy?

First register with the BZSt. You apply electronically in the BZStOnline portal, giving your VAT identification number; participation applies to all EU countries. How: OSS registration in Germany.

Then Etsy. Etsy writes (translated): once you have registered for OSS you can add your OSS VAT ID to your Etsy account. For adding a VAT ID, Etsy gives this path:

Open Shop Manager on Etsy.com.
Choose Finances.
Choose VAT ID.
Enter the number.
Choose Submit.

Etsy's paragraph on OSS names no separate field for the OSS number. Etsy also describes an "Additional tax number" field under "Legal and tax information". Which field your account offers for your number you see there; menu names can change. If Etsy shows the number as invalid, Etsy says to have it updated with the local tax authority.

A VAT ID in your account has a second effect: once you have told Etsy, Etsy does not charge VAT on seller fees and issues an invoice without tax. If a business from another EU country supplies such a service to you as a business, you owe the VAT on it yourself and report it in your advance VAT return (section 13b(1) and (5) UStG). The Etsy invoice shows who bills the fees. More: Etsy tax number.

Which Etsy report gives me the figures?

The Etsy help pages used here show no OSS report of their own. You work with the files Etsy describes for sales:

Orders CSV: Shop Manager, Settings, Options, Download Data, Orders; pick CSV type, month and year. Etsy lists payment method, item price, item title and SKU as contents. Any further columns you see in your file's header row.
Monthly statement: Shop Manager, Finances, Monthly statements. According to Etsy it shows full sales amounts plus fees and taxes.

For the return you need, per order, the destination country, the net amount and the tax rate. The BZSt's example shows the tax declared per member state. If one of these is missing in your file, add it from the order itself. Download steps: Download your Etsy sales report.

The payout is not your revenue: Etsy deducts fees, refunds and taxes from it.

How a quarter works

Collect the data: After quarter end, download the orders CSV for the three months and filter the sales to other EU countries.
Match countries and rates: Per destination country, net sales and that country's rate. Rates: OSS VAT rates.
Submit the return: In the BZStOnline portal by the end of the month after the quarter. Details: OSS return.
Pay: The tax declared must reach the Bundeskasse by the same date, with your assigned payment reference and the period in the transfer text. Direct debit is not possible.
Nil return: No sales in the quarter still means a return: OSS nil return.

Common mistakes

Adding the number in Etsy and thinking that files the return. The Etsy account only knows the number. The return goes into the BZStOnline portal.
Measuring the threshold on total revenue. Only distance sales and certain electronic services to private customers in other EU countries count, without VAT.
Getting digital items wrong. For downloads Etsy collects the tax. What that means for your own return, clarify with your tax adviser.
Forgetting the nil return. The BZSt requires a return even without sales.
Calculating from the payout. It is reduced by fees, refunds and taxes.

How VAT GPT helps

VAT GPT is a tax software in the browser for online sellers, self-employed people and small businesses.

You upload your invoices. The AI reads amounts, countries and tax rates. You check and confirm.
VAT GPT calculates the OSS return for all EU countries and creates the VAT return, monthly or quarterly.
With VAT GPT Pro you send the OSS return directly to the BZSt and the VAT return to the tax office through ELSTER.

There is Free (basic functions, free of charge) and Go (30 days free with all Pro features). Try for free now

Not tax advice: the content does not replace individual advice.

Frequently asked questions

Do I have to file the OSS return as an Etsy seller? Only if you take part in OSS. If you are established in Germany only and your distance sales to other EU countries stay at 10,000 euros in the previous and the current year, the BZSt says participation is not mandatory.

Where do I enter the OSS number? Etsy lets you add the OSS VAT ID to your account. For a VAT ID Etsy gives the path Shop Manager, Finances, VAT ID.

Which Etsy report is the right one? Etsy describes no OSS report. You use the orders CSV and the monthly statement.

Does Etsy collect VAT for me? For digital items yes, according to Etsy. For goods an EU seller sells within the EU, the seller accounts for it.

What if I passed the threshold and did nothing? Then the sales from that point belong to the destination country. The BZSt says retroactive OSS registration after the tenth day of the following month is not possible. Ask a tax adviser in that case.