Paying your OSS VAT return in Germany: where to transfer and what to put in the reference

You pay the VAT from your OSS return by bank transfer to the German federal cash office (Bundeskasse); it must have arrived there by the end of the month after the quarter. Direct debit is not possible. The payment reference must contain your Kassenzeichen (payment reference number) and the tax period.

Last updated: 27 October 2026

In short

Kassenzeichen and bank details: The Federal Central Tax Office (BZSt) sends them after your first return, to your BZStOnline inbox.
Account number: We deliberately print none; you take it from the BZSt message.
Credit: For a country with a credit you pay nothing; that EU country refunds it, without reducing other countries' payments.

Where do you transfer the OSS VAT?

To the competent Bundeskasse. The BZSt writes that the tax amounts declared in the One-Stop-Shop procedure must be transferred in good time so that the payment has arrived at the Bundeskasse by the end of the month following the end of the calendar quarter. You do not get the bank details from a form, but from the BZSt: after your first return it sends you the Kassenzeichen together with the bank details. Watch your inbox in the BZStOnline portal.

You pay the tax stated in your OSS return. How to file the return is explained in OSS return in Germany: threshold, deadlines and steps. How to register beforehand is in OSS registration in Germany.

Payment reference: Kassenzeichen and tax period

For the payment to be matched correctly, the BZSt requires two details in the payment reference: the Kassenzeichen assigned to you and the tax period, that is the quarter you are paying for.

The European Commission's OSS guide says the same in its own terms: every OSS return has a unique reference number that you must quote when paying. If you pay without it, or with a number that matches no outstanding return, the member state where you are registered (for you, Germany) may take steps to clarify the issue. If it stays unresolved, the guide says the payment is returned, and a late payment is treated as made if the deadline for paying again is not respected.

The first payment: when does the Kassenzeichen arrive?

The Kassenzeichen exists only after your first return has been filed. So:

File the return in good time, not on the last day.
Then check your inbox in the BZStOnline portal. The BZSt sends the Kassenzeichen and the bank details there.
Transfer the money with the Kassenzeichen and the quarter in the reference.

What to put in the reference if the Kassenzeichen for your very first payment has not arrived yet is not stated on the BZSt OSS page (checked on 26 October 2026). Ask the BZSt before you transfer. According to the EU guide, the payment should be made when the return is submitted, and at the latest by the end of the deadline.

By when must the money be there?

You file the return within one month after the end of the quarter, and the tax is due on the last day of the following month (§ 18j (4) UStG). The money must have arrived at the Bundeskasse by then.

Quarter	Payment and return due by
Q1 (January to March)	30 April
Q2 (April to June)	31 July
Q3 (July to September)	31 October
Q4 (October to December)	31 January of the following year

The EU guide makes clear that a payment counts as made only when it arrives in the account of the member state where you are registered. That member state cannot offer payment plans or any similar delay in the OSS; anything like that can only be arranged directly with the member state of consumption. For Q3 2026 the date is Saturday, 31 October 2026, for Q4 2026 it is Sunday, 31 January 2027. According to the European Commission, the deadline does not move when that day falls on a weekend or a public holiday; payment is due on the same day. So plan the transfer to arrive earlier.

What happens after a late payment is a matter for the countries you sold to, according to the EU guide: the member state where you are registered sends a reminder on the tenth day after the due date, and penalties and charges follow the rules of the member state of consumption. Repeated late filing or payment can lead to exclusion from the OSS; see OSS deadline missed.

How do you pay from abroad or in another currency?

If your payment comes from outside the SEPA area, the payment costs are for your account (fee option "our"). The return itself is made in euro; amounts in other currencies are converted using the European Central Bank rate of the last day of the tax period.

Nil return and credit balance: what do you pay then?

Nil return: if you had no OSS sales and no corrections in the quarter, you still file a return. The tax is zero, so there is nothing to transfer.
Credit from corrections: if you net returns or corrections of earlier quarters, a country may show a credit. The BZSt first offsets it against the tax declared for the same country; any remainder is refunded by that member state. A credit for one country does not reduce the payment for another. Details in OSS returns and negative sales.

Which mistakes come up most often?

Starting the transfer on the last day. What counts is the arrival at the Bundeskasse, not the transfer date.
Paying without the Kassenzeichen. The BZSt requires it in the payment reference, together with the tax period.
Forgetting the quarter. The Kassenzeichen alone is not enough; the tax period belongs in the reference.
Hoping for direct debit. Direct debit is not possible in the OSS.
Not reading the inbox. Kassenzeichen and bank details arrive as a message in the BZStOnline portal.
Counting on instalments. The member state where you are registered cannot grant payment delays in the OSS.

How VAT GPT helps

VAT GPT takes you from the return to the payment. In three steps:

Upload: You upload your Amazon or eBay CSV report and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT calculates the OSS return for all EU countries. You check and confirm.
Send and pay: With VAT GPT Pro you send the OSS return directly to the BZSt. After a successful submission with a tax amount above zero, VAT GPT shows payment instructions: the deadline (end of the month after the quarter), a how-to for finding your Kassenzeichen in the inbox of the BZStOnline portal, and the Kassenzeichen together with the quarter as the reference for later payments.

You make the transfer at your bank. You register for the OSS 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

Where do I transfer the OSS VAT? To the Bundeskasse. The BZSt tells you the bank details and your Kassenzeichen in the BZStOnline portal after your first return.

What goes in the payment reference? Your Kassenzeichen and the tax period (the quarter) are mandatory.

By when must I pay the OSS VAT? By the end of the month after the quarter: 30 April, 31 July, 31 October and 31 January. The money must have arrived at the Bundeskasse by then.

Can I pay OSS VAT by direct debit? No. According to the BZSt, direct debit is not possible.

Where do I get the Kassenzeichen? After your first return, the BZSt sends it to you together with the bank details. Watch your inbox in the BZStOnline portal.

Do I have to pay if I sold nothing? You file a nil return; the tax amount is zero.

What if I pay late? According to the EU guide, the member state where you are registered sends a reminder on the tenth day after the due date; penalties follow the rules of the member state of consumption. Repeated violations can lead to exclusion from the OSS (§ 18j (6) UStG).