How to leave the OSS in Germany: deregistration at the BZSt

You leave the OSS with the deregistration form in the BZStOnline portal. If you simply want out, you withdraw with 15 days' notice, effective from the start of a new quarter. If a condition falls away, for example because you stop supplying anything under the OSS, you must deregister by the tenth day of the following month.

Last updated: 27 October 2026

In short

Voluntary: Withdrawal with 15 days' notice, effective from the start of a new quarter.
Mandatory: By the next month's 10th if you stop supplying, conditions lapse EU-wide, or you move to another EU country.
Afterwards: Returns and payments for periods in which you were registered remain due; keep records for ten years.

How do you leave voluntarily? The withdrawal

Taking part in the OSS is voluntary; you notified your participation yourself (§ 18j para. 1 UStG). You can also leave, but not overnight. The BZSt describes a withdrawal of participation with a notice period of 15 days, to the start of a new tax period (a calendar quarter), effective from that period.

In practice the exit always takes effect at the start of a quarter. File early enough that the 15 days have run out before the quarter from which you want to be out. If you file later, the exit takes effect at the next quarter.

When must you deregister?

In some cases deregistration is not optional. The BZSt lists three:

You stop making supplies. You no longer sell anything that falls under the OSS.
The conditions for taking part fall away in all EU member states.
You have to register in another EU country because the conditions in Germany fall away, for example after moving your seat or closing a branch in Germany.

In each case you deregister at the latest on the tenth day of the month following the change. Example: you stop shipping to the EU in March. The deregistration is then due by 10 April.

How to deregister in the BZStOnline portal

Log in to the BZStOnline portal, with your certificate for the BZStOnline or ElsterOnline portal.
Open "Formulare" and choose the deregistration form.
Complete the form and submit it electronically. All forms in the OSS procedure must be sent to the BZSt electronically.
Watch the portal. The BZSt communicates through it.

How registration works is covered in OSS registration in Germany: step by step.

What applies after you deregister?

Return: you still file a return for every tax period in which you were registered. A quarter without sales needs a nil return.
Payment: tax that is due or arises must still be paid, by the end of the month after the quarter.
Corrections: as long as the return for your last registered quarter has not been filed, corrections of earlier returns go into a later return. Once that last return is filed, you declare corrections directly in the EU countries concerned, says the BZSt. See Correcting an OSS return: deadline, entry, refunds.
Registration data: according to the BZSt, registration data must be changed within three years after the deregistration takes effect.
Records: the retention period is ten years.

What if you keep selling into the EU?

Leaving the OSS does not change where your sales are taxed. If you are established only in Germany and your distance sales to private customers in other EU countries stay under 10,000 euros in total (this year and last year), they are in principle treated as made in Germany under the exception for small amounts: you charge German VAT and declare it to your tax office. This does not apply while a waiver of that exception still binds you: the waiver binds you for at least two calendar years (§ 3c para. 4 UStG), and the BZSt treats the OSS registration itself as a waiver. Once you pass the threshold, or while the waiver still binds you, the rate of the country where the goods arrive applies.

Without the OSS and above the threshold, you cannot declare centrally at the BZSt unless you register again. The European Commission says that once a trader has left the scheme, obligations from supplies where VAT becomes chargeable after the exit are discharged directly to the countries of consumption. You then register and account for the VAT there. The threshold is explained in The EU VAT OSS threshold of 10,000 euros: examples.

Which mistakes come up most often?

Trying to leave mid-quarter. A withdrawal only takes effect at the start of a new quarter.
Forgetting the nil return for the last quarter. A return is due for every quarter of registration, even after you deregister.
Missing the mandatory deregistration. If you stop supplying or move, you have until the tenth day of the following month.
Forgetting the payment. Open tax from registered quarters stays due.
Selling on above the threshold after leaving, without registering in the countries of consumption.

How VAT GPT helps

VAT GPT prepares the returns that you still file before and after you deregister. In three steps:

Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT breaks down the VAT for Germany and the EU (OSS) and calculates the OSS return for all EU countries. You check and confirm.
Send: With VAT GPT Pro, the OSS return goes directly to the Federal Central Tax Office.

You file the deregistration form in the BZStOnline portal. Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

How do I deregister from the OSS? With the deregistration form in the BZStOnline portal, under "Formulare".

How quickly can I leave? The withdrawal needs 15 days' notice and takes effect from the start of a new quarter.

When must I deregister? By the tenth day of the month after the change, if you stop supplying, the conditions fall away in all EU countries, or you must register in another EU country.

Do I still have to file an OSS return after deregistering? Yes, for every period in which you were registered. Tax still due must be paid.

How long do I keep the records? Ten years.

Can the BZSt exclude me against my will? Yes, if you repeatedly fail to meet your duties or are late (§ 18j para. 6 UStG).