OSS registration in Germany: step by step

Want to use the OSS for sales to private customers in other EU countries? Register electronically in the BZStOnline portal of the Federal Central Tax Office (BZSt), with your USt-IdNr. (VAT ID) and a certificate, for example your ELSTER certificate. Participation covers all EU countries at once and normally starts on the first day of the quarter after you apply.

Last updated: 27 October 2026

In short

Where: In the BZStOnline portal, electronically only, with VAT ID and certificate; an existing ELSTER certificate is enough.
Start: Normally the quarter after you apply; earlier for a first supply notified by the 10th of next month.
Afterwards: One return per quarter, also as a nil return; payment by the end of the month after the quarter.

Who can register for the OSS?

According to the BZSt, the one-stop shop (Union scheme) is aimed at businesses established in Germany that supply services to private persons in other EU countries for payment or make intra-Community distance sales of goods – for example sellers who sell through their own shop or a marketplace to private customers elsewhere in the EU. Taking part is voluntary: you notify your participation if you want to use the scheme (§ 18j (1) UStG). If your relevant sales did not exceed the €10,000 threshold last year and are not expected to exceed it this year, taking part is not mandatory according to the BZSt.

The benefit: you do not have to register for VAT in every EU country where you supply private customers. The return and the payment run centrally through the BZSt.

Whether you have to register at all, or only above a threshold, is explained in The EU VAT OSS threshold of 10,000 euros: examples. What the OSS is and what the return looks like is in How to submit an OSS VAT return in Germany: step by step.

What you need before you apply

VAT identification number (USt-IdNr.): the application states your USt-IdNr. The BZSt issues it in addition to your tax number. For a VAT group (Organschaft), the controlling company applies under its own USt-IdNr.
A certificate for the login: the portal requires one. Existing certificates for the BZStOnline portal or the ELSTER portal work; the easiest way to get one is to register in the ELSTER portal.

Step by step: the registration notice in the BZStOnline portal

Log in to the BZStOnline portal. It is the only route: the BZSt says the application must be submitted through the BZStOnline portal.
Choose the form. Among the forms you find "Registrierungsanzeige für die Teilnahme an der OSS EU-Regelung (vormals Mini-One-Stop-Shop)" – the registration notice for the OSS Union scheme.
Fill in the details. They include your USt-IdNr. and the start of registration. If you have already made supplies that fall under the OSS, you pick the option "erstmalige Leistungserbringung" (first supply) for the start of registration (see below). The details also cover fixed establishments and other facilities for supplying goods, for example warehouses in other EU countries.
Submit. After that, the BZSt communicates through the portal (reminders, feedback). The BZSt recommends switching on the notification function in the portal.

Later you will also find the other forms of the scheme in the portal: change of registration data, deregistration and the return.

When does the registration start?

The normal case: registration starts on the first day of the calendar quarter after your application. The European Commission gives an example: if you notify on 15 February, you can use the scheme from 1 April.

An earlier start is possible if you have already made supplies that fall under the OSS, for example because you passed the €10,000 threshold. You then notify by the tenth day of the month following your first supply. In the form you choose "erstmalige Leistungserbringung" and enter the day you passed the threshold. Registration with retroactive effect after the tenth day of the following month is not possible. If you miss the deadline, you have to register directly in the countries of consumption and account for VAT there.

Which deadlines and duties apply after registration?

Taking part comes with fixed duties. Anyone who repeatedly fails to meet them, or meets them late, is excluded from the scheme (§ 18j (6) UStG).

Quarter	Return and payment due by
1st quarter	30 April
2nd quarter	31 July
3rd quarter	31 October
4th quarter	31 January of the following year

Nil return: even if you made no supplies in a quarter, you file the return by these dates.
Payment: the tax must have reached the Federal Treasury (Bundeskasse) by the end of the month after the quarter. Direct debit is not possible. After your first return the BZSt assigns you a payment reference number (Kassenzeichen); put it and the tax period in the payment reference.
Changes: you report changes to your registration data, for example email, bank details, website or establishments, by the tenth day of the month after the change at the latest.
Records: you keep records of your supplies under the scheme; the retention period is ten years.
Deregistration: you can withdraw with a notice period of 15 days to the start of a new quarter. After deregistration you still file a return for periods in which you were registered.

Which mistakes come up most often?

Notifying too late. After passing the threshold you have until the tenth day of the following month; after that there is no retroactive registration.
Forgetting the nil return. Even without turnover the return is due.
Paying without the Kassenzeichen. Without the reference number and tax period in the payment reference, the BZSt cannot assign the payment correctly.
Overlooking portal messages. In this scheme the BZSt sends reminders and feedback through the portal.
Trying to register for single countries only. Participation covers all EU countries at once.
Not reporting changes. New bank details, website or establishment: by the tenth day of the following month at the latest.

How VAT GPT helps

VAT GPT has its own "OSS registration" page with step-by-step instructions through the registration form. You file the registration notice in the BZStOnline portal. Once you are registered, it takes three steps in VAT GPT:

Upload: You upload your Amazon or eBay CSV reports 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, the OSS return goes directly to the Federal Central Tax Office.

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 register for the OSS? With the Federal Central Tax Office, electronically through the BZStOnline portal.

Do I need a USt-IdNr. for the OSS registration? Yes: you apply for participation stating your VAT identification number.

Can I register for individual EU countries only? No. Participation applies uniformly to all EU member states.

When does my OSS registration start? In principle on the first day of the quarter after the application. For a first supply it can start earlier if you notify by the tenth day of the following month.

What if I pass the €10,000 threshold in the middle of a quarter? You can register by the tenth day of the following month and choose "erstmalige Leistungserbringung" with the day you passed the threshold. After that, retroactive registration is no longer possible.

Do I have to file a return if I sold nothing? Yes, as a nil return by the usual dates.

How do I pay the OSS tax? By bank transfer to the Federal Treasury, with the Kassenzeichen and the tax period in the payment reference. Direct debit is not possible.