OSS letter from a foreign tax office or the BZSt: what to do

You got a letter about the OSS, from the BZSt or from a tax office in another EU country? First read who writes, for which quarter, and what they ask. Then lay it next to your return and your payment receipt. Below: which letters exist and how you answer each.

Last updated: October 27, 2026

In brief

Compare first, then act: check the amount, country and quarter in the letter against your return and your payment receipt.
Once a country has sent a reminder, you pay that country only, no longer Germany.
Do not let it sit: reminders ignored for three periods in a row can lead to exclusion from the OSS.

Who writes to me?

Three senders, and they want different things.

Sender	Typical reason	What it means
BZSt	Return or payment missing	First reminder on the tenth day after the due date, sent electronically
A country you sold into	BZSt reminder had no effect	Further reminders, assessment and collection of the tax now sit with that country
An EU country, while you are not in the OSS	Registration missing or too late	The country asks for registration and tax directly

The BZSt says its OSS communication, including reminders and replies, runs through the BZStOnline portal. Switch on the notification function there and check your inbox regularly.

I paid, and a country still asks for money

This is the case that annoys sellers most. In seller forums, one seller reports paying the Bundeskasse and France still demanding an amount, the whole reported amount for all countries. Whether that is justified in a given case only the letter and your payment path can show. Small demands happen too: in a sellers' forum, several sellers report payment demands from Spain, mostly of 8 to 16 euros and later higher, although they had paid the BZSt. A reply quoted there gives the reason: the money had arrived two days after the deadline, and Spain and the Netherlands set surcharges for each day of delay. These are sellers' reports, not a rule. So transfer early enough for the money to reach the Bundeskasse before the due date. What counts is when your money reached the Bundeskasse. Work through these points in order:

Did the payment arrive? Tax counts as paid only when the money reaches the Bundeskasse, by the end of the month after the quarter. A transfer that arrives later is late. There is no direct debit in the OSS.
Was the payment reference right? The BZSt requires your Kassenzeichen and the tax period. If the reference does not match, the BZSt clarifies and, if it stays unresolved, returns the payment.
Does the letter show only that country's share? Your return shows a separate balance for each country. A country looks after the tax on its own sales. An amount that does not fit that balance is a reason to ask back, not to pay a second time blindly.
Has the country already sent a reminder? Then you can no longer pay the BZSt but must pay that country directly. If you still pay Germany, the BZSt does not pass the money on but refunds you.

Once you know what happened, answer the sender with copies: your return, the payment receipt with date, the Kassenzeichen. If it stays unclear whether you owe anything, take it to your tax adviser. How payment works in the OSS: OSS payment.

Letter from the BZSt: reminder about a return or payment

A reminder does not mean something is lost. It comes when nothing arrived by the due date. For the third quarter of 2026 the due date is October 31, 2026, so the reminder follows around November 10, 2026.

Return missing: you can still file it with the BZSt, even after other countries have sent reminders, for up to three years after the filing date. After that you file with the countries directly.
Payment missing or too low: the BZSt reminds you on the tenth day after the payment date. Payment plans cannot be arranged through the BZSt, only with the country concerned.
Do not ignore it: reminders for three periods in a row that you do not answer within ten days lead to exclusion. For payments this does not apply if the unpaid amount per period is under 100 euros. More in OSS exclusion.

Penalties and surcharges for late returns or payments are the countries' business and follow their own rules.

Letter from an EU country while you are not (yet) in the OSS

If you crossed the 10,000-euro threshold and did not register in time, there is a hard limit: after the tenth day of the following month, retroactive registration is not possible. The point of the OSS is that you do not register in every country. Without taking part, that advantage is gone, and countries can contact you directly. How to proceed: OSS registration too late.

Who do I answer, and how?

The BZSt: answer in the BZStOnline portal. Messages, notices and decisions appear in your process overview. Documents go in through the form for submitting additional documents.
A foreign tax office: answer where and how the letter says, within the deadline it gives, with copies of your return and payment receipt.
Translation: if you do not understand the letter, have it translated before you pay or object.
Keep records: OSS records are kept for ten years and must be available electronically on request: retention periods.

Common mistakes

Letting a letter sit because it is in another language or looks like a scam. Check the sender through the authority's official website, not through the contact details in the letter. If it is genuine, answer within the deadline.
Paying twice without comparing return and payment receipt.
Paying Germany after the country has already sent a reminder. The money is not forwarded but refunded to you.
Paying without the Kassenzeichen in the payment reference.
Not reading the BZSt inbox. The communication runs there.
Leaving reminders unanswered three times in a row.

How VAT GPT helps

You upload your Amazon and eBay reports for the quarter.
VAT GPT breaks the sales down by country. For each EU country you see the amount that belongs in your OSS return and can compare it with the amount in the letter.
Sending the OSS return to the BZSt is a Pro feature. After a successful submission VAT GPT shows you the payment instructions for the Bundeskasse. For a payment or a refund, VAT GPT stores a submission confirmation with the transfer ticket and a breakdown by country as a PDF in your account, so you have it at hand for questions.

There is Free, Go and Pro. Try for free now

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

Frequently asked questions

Do I have to pay even though I paid the Bundeskasse? It depends on the letter. If your payment arrived on time with the right reference, it is part of your return. If a country has already sent a reminder, you pay only that country.

What does a late return cost? That is decided by the country concerned under its own law.

Can I file a missing return late? Yes, with the BZSt for up to three years after the filing date.

Does the BZSt also write on paper? The BZSt says its communication in the OSS runs through the portal. If you are unsure whether a letter is genuine, ask through the portal.

When is this a case for a tax adviser? When amounts do not fit your return or a country threatens penalties.