OSS registration in Germany: how long does it take, and from when does it apply?
The BZSt does not state a processing time on the pages we opened for this. What matters more is the start date: OSS registration begins, as a rule, on the first day of the calendar quarter that follows your application (BZSt). If you apply in October, the start date is 1 January; for sales before that date the OSS does not apply yet. There is an exception if you have just passed the 10,000-euro threshold (see below).
Last updated: October 27, 2026
In brief
- Duration: The BZSt and ELSTER pages we opened state no processing time. Do not plan around a fixed number of days.
- Start: Registration begins, as a rule, on the first day of the quarter after the application.
- Deadline in the law: You must notify before the start of the period from which you want to use the scheme (section 18j (1) UStG).
- Until the start: Below the 10,000-euro threshold, the German rate applies. Above it, there is a special route until the 10th of the following month.
How long does the BZSt take to process it?
The official pages do not answer this in days. The BZSt page "One-Stop-Shop, EU scheme", its page on electronic filing and the help in the BZStOnline portal give no processing time. They say something that matters more: the application is made electronically in the BZStOnline portal only, and the start of registration depends on when you apply, not on a confirmation date.
Two things follow from the law. First, the notification must be made "before the start of the taxation period" from which you use the scheme (section 18j (1) UStG). Second, if you do not meet the conditions, the BZSt states this and rejects your participation (section 18j (3) UStG). An application without a valid VAT ID, or without the conditions, is therefore not a registration that is merely slow.
From when does the registration apply? Examples with dates
The BZSt rule: registration begins, as a rule, on the first day of the calendar quarter that follows the application. The table applies it to application dates we picked freely.
| Application filed on | Quarter of the application | Registration begins |
|---|---|---|
| 15 October 2026 | Q4 2026 | 1 January 2027 |
| 2 January 2027 | Q1 2027 | 1 April 2027 |
| 31 March 2027 | Q1 2027 | 1 April 2027 |
| 1 April 2027 | Q2 2027 | 1 July 2027 |
An application on the last day of a quarter applies from the next day; one on the first day of a quarter only three months later. The start applies to all EU countries at once, because participation is possible only uniformly for all member states (BZSt; section 18j (1) UStG).
What applies to your sales until registration starts?
The question is not whether you may sell, but which VAT applies.
- You are below the threshold. If your distance sales to private customers in other EU countries, together with telecommunications, broadcasting and electronic services to private customers there, stay at 10,000 euros (excluding VAT) or less in the previous and the current year, the German rate and the German return apply (section 3c (4) UStG; BZSt). The OSS is then not mandatory. How the threshold is counted is in The EU VAT OSS threshold of 10,000 euros: examples.
- You pass the threshold. From the sale that takes you over it, foreign VAT has to be charged (BZSt). A special route helps here: you can register up to the tenth day of the month after the one in which you passed the threshold. In the form you choose "first supply" ("erstmalige Leistungserbringung") for the start of registration and enter the day you passed the threshold. After the tenth day of the following month, registration with retroactive effect is not possible (BZSt). Details and two examples are in OSS registration too late: what applies now.
What do you need so the application does not stall?
You apply electronically to the BZSt and give your VAT ID (BZSt). If you do not have one yet, sort that out first. The steps in the portal, from login to submitting, are in OSS registration in Germany: step by step.
Common mistakes
- Waiting for a confirmation before planning. The start depends on the application (BZSt). Whether and when the BZSt replies is not part of that rule.
- Applying only after you have passed the threshold. Anyone who has already passed it only has the route up to the tenth day of the following month.
- Expecting a start in the middle of a quarter. Without the "first supply" option, registration begins at the start of a quarter.
- Trying to apply without a VAT ID. Without it the participation cannot be applied for (BZSt).
How VAT GPT helps
You make the OSS registration yourself in the BZStOnline portal. After that the work with the figures begins, and VAT GPT takes it over:
- You upload your Amazon and eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
- 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.
- With VAT GPT Pro you send the OSS return to the BZSt.
There is Free (basic functions, free of charge) and Go (30 days free with all Pro features). Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
How long does OSS registration take? The BZSt gives no processing time on the pages we opened. The start is, as a rule, the first day of the quarter after the application.
Can I start using the OSS right away? As a rule, no. Registration begins on the first day of the next quarter. There is an exception if you have passed the threshold and choose "first supply" by the tenth day of the following month.
Do I have to register if I stay below 10,000 euros? Not necessarily. You can use the exception for small and medium turnover and declare the sales at the German rate (BZSt).
Does registration apply to each EU country separately? No. Participation applies uniformly to all EU member states (BZSt; section 18j (1) UStG).
What if the threshold is passed and the tenth day of the following month is over? Then registration with retroactive effect is not possible (BZSt). More in OSS registration too late.