OSS return missed the deadline: what applies now

In short

• Deadlines: Month-end after the quarter (30 April, 31 July, 31 October, 31 January) for return, payment and nil return.
• Lateness: Repeated lateness leads to exclusion from the OSS; each country of consumption sets surcharges and penalties, not the BZSt.
• Extension: None; payment must reach the Federal Treasury (Bundeskasse) by the deadline, direct debit is not possible.

Which deadlines apply?

The OSS return must be sent electronically within one month after the end of the quarter (§ 18j para. 4 UStG). The calculated tax is due on the last day of the following month.

A quarter without sales still needs a return, the nil return. Payment is only on time if it has reached the Federal Treasury by the end of the deadline – a transfer made on the last day can already be too late.

What do you do now?

1. File the return immediately, in the BZStOnline portal. The longer you wait, the longer the delay.
2. Pay by bank transfer to the Federal Treasury. Put the Kassenzeichen and the tax period in the payment reference. The BZSt gives you the Kassenzeichen after your first return. If a country of consumption has already sent you its own payment reminder, pay the outstanding amount directly to that country; a payment to the BZSt is then not passed on but returned to you.
3. Check your portal inbox. The BZSt sends reminders and feedback through the portal.
4. Fix the cause so it does not repeat: put all four quarterly dates in your calendar and start the payment a few days before the end.

How the return is built is covered in How to submit an OSS VAT return in Germany: step by step.

What can late filing cost?

Exclusion from the OSS. Under § 18j para. 6 UStG the tax authority excludes a trader who repeatedly fails to meet, or is late with, the duties to file the return or keep records. The exclusion applies from the tax period that begins after the exclusion is notified. It also means exclusion from the schemes under §§ 18i and 18k UStG. A single missed quarter is therefore not a ground for exclusion – repeated breaches are. After an exclusion you cannot declare centrally at the BZSt.

Penalties and surcharges. For the OSS return filed with the BZSt, § 18j para. 7 UStG applies only the Fiscal Code provisions it lists; the late-filing surcharge (§ 152 AO) and the late-payment surcharge (§ 240 AO) are not among them. The European Commission's guide says penalties and charges for a late return or late payment are the responsibility of the country of consumption, under its own rules and procedures. What lateness costs therefore depends on the country the VAT is due to.

Reminders. If you do not file on time, the BZSt sends you an electronic reminder on the tenth day after the deadline. Further reminders come from the country of consumption.

Is there an extension for the OSS return?

No. § 18j para. 4 UStG sets the period itself, and § 18j para. 7 UStG lists the Fiscal Code provisions that apply to the OSS procedure; the extension under § 109 AO is not among them. If the deadline falls on a weekend or public holiday, it does not move, says the European Commission. Plan your filing so that it safely reaches the BZSt before the deadline.

If you missed the registration deadline

"Missed deadline" can also mean the notice of participation. If you pass the 10,000-euro threshold mid-quarter, you have until the tenth day of the following month to register and choose "erstmalige Leistungserbringung" (first supply) in the form. After the tenth day, retroactive registration is not possible. The European Commission describes the consequence: a trader who misses this deadline must register and account for the VAT in the countries of consumption directly. See The EU VAT OSS threshold of 10,000 euros: examples and OSS registration in Germany: step by step.

Which mistakes come up most often?

• Skipping the nil return. The return is due even without sales.
• Transferring on the deadline day. What counts is arrival at the Federal Treasury.
• Paying without the Kassenzeichen. The BZSt cannot match the payment properly.
• Relying on direct debit. It is not possible in the OSS.
• Missing portal messages. Reminders arrive through the portal.
• Letting lateness repeat. Repeated breaches can lead to exclusion.

How VAT GPT helps

VAT GPT prepares the return that you file on time. In three steps:

1. Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
2. 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.
3. Send: With VAT GPT Pro, the OSS return goes directly to the Federal Central Tax Office.

You make the payment to the Federal Treasury through your bank. 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

When is the OSS return due? By the end of the month after the quarter: 30 April, 31 July, 31 October, 31 January.

What happens if I miss the deadline once? File the return late. By law you are excluded only for repeated breaches; the country of consumption can set penalties or surcharges under its own rules.

Can I get an extension? No. § 109 AO does not apply in the OSS procedure (§ 18j para. 7 UStG); file before the deadline.

Do I have to file without sales? Yes, as a nil return by the usual dates.

Does the transfer date or the arrival date count? The arrival at the Federal Treasury.

What if I registered too late? After the tenth day of the following month there is no retroactive registration; you then register in the countries of consumption.

Further reading

• How to submit an OSS VAT return in Germany: step by step
• Correcting an OSS return: deadline, entry, refunds
• OSS registration in Germany: step by step
• How to leave the OSS in Germany: deregistration at the BZSt
• Amazon OSS VAT: threshold, VAT ID number, reporting

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

Sources

• BZSt: One-Stop-Shop, EU scheme (in German)
• § 18j UStG (in German)
• European Commission: Guide to the VAT One Stop Shop