Invoices for OSS sales: which VAT rate to show
You sell through the OSS to consumers in other EU countries and wonder whether you must write invoices, and at which rate? There is no duty to do so for these sales. If you write an invoice anyway, the German invoice rules apply. The VAT rate is then the one you also declare for that country in the OSS return.
Last updated: October 27, 2026
In brief
- Duty: For distance sales to consumers in the OSS you need not issue an invoice.
- If you do: The rules of the country where you are registered apply, so Germany.
- VAT rate: The applicable rate belongs on the invoice; in the OSS that is the rate of the destination country.
Do I have to write an invoice for OSS sales?
Not for consumers. The law says in principle only that you are entitled to issue an invoice (section 14 (2) UStG). Duties apply in specific cases, for example for supplies to businesses. For a distance sale whose place under section 3c (1) is in Germany (the goods come from another EU country to consumers in Germany), you would normally have to issue an invoice; this duty falls away if you take part in the OSS (section 14a (2) UStG).
The European Commission confirms it in its OSS guide: under the Union scheme the supplier has no obligation to issue an invoice. If you choose to, the rules of the Member State where you are registered apply. For you that is Germany.
Selling to businesses is a different case: OSS and B2B sales.
Which VAT rate goes on the invoice?
The invoice must show the applicable tax rate and the tax amount on the consideration (section 14 (4) no. 8 UStG). In the OSS the applicable rate is the rate of the country you deliver to. It is the same rate you state for that country in the OSS return. You find the rates in OSS VAT rates of the EU countries.
Note: the statute text names no special invoice rate for the OSS. The statement that the destination country's rate belongs on the invoice follows from the sale being taxed there and reported that way. If you are unsure in a particular case, have it clarified with your tax adviser.
What does an invoice with a foreign VAT rate look like?
Example: you supply goods worth €80.00 net to a private customer in France and charge €6.00 for shipping. France: 20% (TEDB, as of 21 October 2026).
| Item | Amount |
|---|---|
| Goods, net | €80.00 |
| Shipping, net | €6.00 |
| Consideration total | €86.00 |
| VAT rate | 20% |
| Tax amount | €17.20 |
| Invoice total, gross | €103.20 |
You state the rate and the tax amount explicitly. Among the other details an invoice must contain is the consideration broken down by tax rate. All mandatory details are in Invoice mandatory details under section 14 UStG.
What about Amazon and eBay invoices?
On Amazon there is the VAT Calculation Service: according to Amazon it automatically prepares electronic VAT invoices and makes them available to customers for download. When it applies to whom is in Amazon VAT Calculation Service. More on VAT on Amazon invoices: Amazon VAT invoice for German sellers. If you write the invoice yourself, for example for an eBay sale, everything above applies.
How VAT GPT helps
- You upload your Amazon and eBay reports.
- VAT GPT builds the OSS breakdown by country from them, so you see which country has which sales.
- VAT GPT can also create invoices as ZUGFeRD and XRechnung. Sending the OSS return is a Pro feature.
There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Does the German 19% rate appear on the invoice? Not automatically for sales you declare in the OSS. The rate depends on the country you deliver to.
Does the simplified small-amount invoice up to 250 euro apply? Not to these sales: the simplification does not apply to invoices for distance sales under section 3c UStG (section 33 sentence 3 UStDV). More on the small-amount invoice: Small-amount invoice up to 250 euro.
Must the invoice be in German? We found no requirement on this in the sources we checked.