OSS for eBay sellers: when it applies and how to file

Do you sell on eBay from Germany to private customers in other EU countries? Above 10,000 euro net across all channels together, the destination country's VAT applies, and you can use the voluntary OSS (§ 18j (1) UStG) or register in each country. The OSS means one quarterly return and payment to the Federal Central Tax Office (BZSt).

Last updated: 27 October 2026

In short

You remain the supplier: A marketplace is the supplier only for non-EU sellers and imports up to 150 euro.
Deadlines: Return and payment by 30 April, 31 July, 31 October and 31 January, also as a nil return.
Registration: in advance in the BZStOnline portal; participation generally starts on the first day of the next quarter.

OSS for eBay sellers: when is it mandatory?

The law knows no duty to use the OSS: anyone who takes part notifies the BZSt (§ 18j (1) sentence 1 UStG). The European Commission calls the schemes "optional". The obligation arises elsewhere: if your distance sales exceed the 10,000 euro threshold (§ 3c (4) UStG), you owe the VAT of the country where the goods arrive. Without the OSS, according to the Commission, you would have to register in every country to which you supply private customers.

eBay describes it the same way for its sellers: if you sell goods to private individuals in the EU and ship them from one EU state, for example Germany, to another, and your total sales across all sales channels exceed 10,000 euro, you need, according to eBay, either a local VAT ID for each country of delivery or the VAT ID of the country in which you take part in the OSS. How the threshold is calculated exactly is explained in The EU VAT OSS threshold of 10,000 euros: examples.

Your eBay sale	What applies
Shipped from Germany to private customers in Germany	German VAT, reported in the advance VAT return
Shipped from Germany to private customers in other EU countries, up to the threshold	German VAT, also in the advance return
Shipped from Germany to private customers in other EU countries, above the threshold or with a waiver of it	VAT of the destination country: OSS return with the BZSt or registration in the destination country
Sale to businesses in other EU countries with a valid VAT ID	not distance sales; VAT-exempt intra-Community supply, not in the OSS
Shipped from a warehouse in another EU country	registration there is needed, see OSS vs local VAT registration in EU countries
Shipped to Switzerland, Great Britain (England, Scotland, Wales) or other non-EU countries	not a distance sale within the meaning of § 3c UStG, not in the OSS
Shipped to Northern Ireland	treated like a sale to an EU country: a distance sale that can be declared in the OSS

Who owes the VAT on eBay sales?

For a marketplace, § 3 (3a) UStG provides: it is treated as if it had supplied the goods itself only if the seller is not established in the EU – or for imports from outside the EU in consignments of up to 150 euro. If you are established in Germany and supply goods from within the EU, you remain the supplier. Reporting in the OSS is therefore your job, not eBay's.

VAT ID and OSS confirmation in your eBay account

eBay requires commercial sellers to enter a valid German VAT ID in their account; according to the eBay seller portal, entering it has been a legal requirement since July 2021, also for small business owners. There you can enter the VAT ID and confirm your participation in the OSS. The BZSt issues the VAT ID on application; you need it for the OSS anyway. The steps of the OSS registration are in OSS registration in Germany: step by step.

How do I report my eBay sales in the OSS?

Register for the OSS: once, in the BZStOnline portal, before the quarter from which you want to use the OSS. You give your VAT ID. Participation generally begins on the first day of the quarter following your application.
Collect the quarter's orders: After the quarter ends, you take all orders to private customers in other EU countries from your eBay data. The delivery country of each order decides the country of the return.
Calculate per country and tax rate: The return is broken down by countries and tax rates; you find the rates in OSS VAT rates of the EU countries: an overview.
File the return and pay: in the BZStOnline portal by the end of the month after the quarter. If there were no sales, you file a nil return. Payment must have reached the Federal Treasury (Bundeskasse) by the same date.

The dates: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October, Q4 by 31 January of the following year. All details on filing: Filing the OSS return. If amounts have changed, for example because of a refund, Correcting an OSS return explains how to amend.

What does not belong in the OSS return?

Domestic sales: Sales to customers in Germany you declare to the tax office as before.
Sales to businesses with a valid VAT ID from another EU country: These are intra-Community supplies, not distance sales. One condition is that the customer uses a valid VAT ID issued by another Member State (§ 6a (1) no. 4 UStG).
Sales to non-EU countries: A distance sale goes from one EU Member State to another (§ 3c (1) sentence 2 UStG).
Goods from a warehouse in another EU country to customers in the same country: These belong in that country's VAT return.

Which mistakes happen often?

Counting the threshold only for eBay. The 10,000 euro applies to all distance sales together – eBay, your own shop, other marketplaces.
Registering only when the threshold has already been exceeded. Participation generally begins only in the following quarter. If you exceeded the threshold in the middle of a quarter, you can still register retroactively until the tenth day of the following month.
Keeping the German tax rate for sales above the threshold. The rate of the destination country applies then.
Forgetting the nil return. Even without sales you file a return by the deadline.
Arranging payment too late. The money must have reached the Federal Treasury by the end of the deadline; a direct debit is not possible.
Missing deadlines repeatedly. Anyone who repeatedly fails to meet their OSS obligations, or fails to do so on time, can be excluded from the OSS (§ 18j (6) UStG).

How VAT GPT helps

This is how you get from your eBay report to the OSS return:

Upload: You upload your eBay orders report as a CSV 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 directly to the BZSt.

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

Do I have to take part in the OSS as an eBay seller? No, participation is voluntary. Above the 10,000 euro threshold, though, you need either the OSS or a registration in each destination country.

Does eBay report the VAT for me in the OSS? No. As a seller in Germany you remain the supplier; the marketplace counts as the supplier only for sellers from outside the EU and for imports up to 150 euro (§ 3 (3a) UStG).

Do eBay sales to Austria or France count towards the threshold? Yes. All distance sales to private customers in other EU countries count together, excluding VAT.

Do I need a VAT ID on eBay? Yes: according to eBay, commercial sellers must enter their valid German VAT ID in their account, small business owners included. You have to apply for it with the BZSt.

Where do I report eBay sales in the OSS? Electronically in the BZSt's BZStOnline portal, every quarter.

What if I stay below the threshold? Then you sell with German VAT and declare the sales in your advance VAT return. You can voluntarily waive the threshold; that binds you for at least two calendar years.