OSS return in Germany: BZSt portal or ELSTER?

Looking for the OSS return in ELSTER? You file it in the BZStOnline-Portal of the Federal Central Tax Office (BZSt), not in your advance VAT return at the tax office. The portal touches ELSTER in two places: an existing ElsterOnline certificate is enough for the login, and the address is elster.de/bportal. The form is called "Steuererklärung für die OSS EU-Regelung".

Last updated: 27 October 2026

In short

Where: BZStOnline-Portal, form "Steuererklärung für die OSS EU-Regelung" (from Q3 2021); domestic sales stay with the tax office.
Prerequisite: You are registered for the OSS; you apply for that in the BZStOnline-Portal as well.
When, how: By the end of the month after the quarter, nil returns too; by hand or CSV import.

ELSTER or BOP: where is the OSS return?

The OSS return is the One-Stop-Shop return for EU sales to consumers; the BZStOnline-Portal is often shortened to BOP, and the form is called "Steuererklärung für die OSS EU-Regelung" (tax return for the OSS EU scheme). Your advance VAT return (Umsatzsteuer-Voranmeldung) goes to the tax office. The BZSt states that all forms of the One-Stop-Shop procedure must be sent to the BZSt electronically. In the BZStOnline-Portal registered businesses find the registration form, the form for changes, the deregistration form and the tax return. By law you transmit the return in the officially prescribed data format through the officially designated interface to the tax authority, which for a registration in Germany is the BZSt (§ 18j (1) and (4) UStG).

Many people search for "OSS return ELSTER" because the portal uses the same certificates as ELSTER. The BZSt says expressly that existing certificates for the BZStOnline-Portal or the ElsterOnline-Portal can be used to log in, and that the easiest way to get a certificate is to register in the ElsterOnline-Portal.

What goes to the BZSt, what goes to the tax office?

The BZSt clarifies: services to private individuals living in Germany belong in the OSS return only if they were supplied under the special scheme, for example domestic sales through electronic interfaces. Otherwise domestic sales are declared, as before, to the competent tax office in the general taxation procedure.

	OSS return	Advance VAT return
Recipient	BZSt, in the BZStOnline-Portal	Tax office, through the officially designated interface (ELSTER)
What you declare	Distance sales to consumers in other EU countries, by country and tax rate	your other sales and input VAT
Period	always the calendar quarter (§ 16 (1d) UStG)	generally the calendar quarter; calendar month if the previous year's tax was more than €9,000 (§ 18 (2) UStG); exceptions in § 18 (2) and (2a) UStG
Deadline	end of the month after the quarter, no permanent extension	tenth day after the end of the period (§ 18 (1) UStG), one month later with a permanent extension (Dauerfristverlängerung, § 46 UStDV)

More on the advance return: German advance VAT return: filing online and ELSTER VAT return: a step-by-step guide.

Getting into the portal

Get a certificate: if you already have one for ELSTER or the BZStOnline-Portal, use it. Otherwise the registration in the ElsterOnline-Portal is the easiest way.
Register for the OSS: you apply electronically in the BZStOnline-Portal and state your VAT identification number. Registration generally starts on the first day of the calendar quarter after your application. The steps are in OSS registration in Germany.
Switch on notifications: the BZSt communicates in this procedure only through the portal and recommends activating the notification function.

Filing the OSS return in the portal

Choose the form: under "Formulare und Leistungen" open the "Steuererklärung für die OSS EU-Regelung".
State the tax period: on the start page of the form.
Pick the country of consumption: the portal then loads the tax types and rates valid there.
Enter your sales: per country of consumption and tax rate; sales of goods dispatched from Germany go on the page for supplies of goods.
Add more countries: through "Liste der Umsätze und Berichtigungen" and "Weitere Daten hinzufügen".
Send: amounts are in euro. You calculate the tax yourself (§ 18j (4) UStG).
Pay: by bank transfer to the federal cash office (Bundeskasse); direct debit is not possible. The reference must show your payment reference number (Kassenzeichen) and the tax period. The BZSt sends you the Kassenzeichen after your first return, in the portal mailbox.

A calculation with numbers is in OSS return worked example.

Can you import instead of typing?

The form offers an optional import function. According to the BZSt import help, the CSV file must be UTF-8 encoded and at most 6,000 data rows can be imported. The BZSt points out that you use the import function at your own risk, so check the imported values before you send.

Which mistakes come up most often?

Mixing up the OSS return and the advance return. They have their own deadlines, recipients and portals. Domestic sales stay with the tax office.
Trying to file without registering. Businesses registered for the OSS transmit the returns. Register first.
Getting the certificate too late. Without a login you cannot send anything. Get it well before the deadline.
Planning to pay by direct debit. The procedure only knows transfers to the federal cash office.
Filing a corrected return from scratch. A return that has been sent is generally corrected in a later return. More: Correcting an OSS return.

How VAT GPT helps

VAT GPT adds up the figures from your reports. In three steps:

Upload: You upload your Amazon or eBay CSV reports 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: With VAT GPT Pro, the OSS return goes directly to the BZSt.

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

Can I file the OSS return in ELSTER? The form "Steuererklärung für die OSS EU-Regelung" is in the BZStOnline-Portal of the BZSt. To log in you need a certificate; an existing ElsterOnline certificate can be used.

Do I need a separate certificate for the BZSt portal? A certificate is required for the login. Existing certificates for the BZStOnline-Portal or the ElsterOnline-Portal can be used.

Where do I register for the OSS? In the BZStOnline-Portal, with the registration form for the OSS EU scheme. The application must be submitted through this portal.

Do I file one return per country? No. You file one return for the quarter, in which the figures are given separately for each EU member state and broken down by tax rate.

Do I have to file when I had no sales? Yes. Even if you made no sales in the quarter, a nil return (Nullmeldung) is due on the dates.

Where do I declare my domestic sales? To the competent tax office in the general taxation procedure, that is, in your advance VAT returns and your annual VAT return.