OSS return: how often and by when?

In short

• Payment: It must have reached the federal cash office by the same day; there is no direct debit.
• Corrections: in a later return, within three years of the last day of the filing deadline.
• Advance return: It has its own periods and deadlines; the permanent extension does not apply to the OSS.

Why is the OSS period the quarter and not the month?

The OSS has no choice of rhythm. For businesses using the scheme the tax period is the calendar quarter (§ 16 (1d) UStG). You transmit the return within one month after the end of the tax period, and the calculated tax is due on the last day of the following month (§ 18j (4) UStG).

The advance VAT return works differently: the advance return period is generally the calendar quarter, or the calendar month if the previous year's tax was more than €9,000 (exceptions in § 18 (2) and (2a) UStG), and the return is due on the tenth day after the end of the period (§ 18 (1) and (2) UStG). With a permanent extension (Dauerfristverlängerung) the tax office extends this deadline by one month (§ 46 UStDV); it does not apply to the OSS return, because § 46 UStDV covers only advance returns under § 18 (1), (2) and (2a) UStG. So the two returns are kept separate. More: German advance VAT return: filing online.

By when do you have to file and pay?

The BZSt gives these dates for the return:

The payment must be transferred early enough to reach the competent federal cash office by the end of the month after the quarter. Direct debit is not possible. The payment reference must show the Kassenzeichen and the tax period. More: Paying the OSS VAT to the BZSt.

Do you file without sales? The nil return

Even if you made no sales in the quarter, a return must be filed on the dates, the so-called nil return. Forgetting it breaches your duties. The BZSt excludes businesses that repeatedly fail to meet their duties, or to meet them on time, from the scheme.

When do you file the first return?

Registration generally starts on the first day of the calendar quarter after the application. You file your return for the quarters in which you are registered. If you exceed the €10,000 threshold in the middle of a quarter and are not yet registered, you can register until the tenth day of the following month: in the registration form you choose "first supply" (erstmalige Leistungserbringung) and enter the day the threshold was exceeded. Retroactive registration after the tenth day of the following month is not possible. More: OSS registration in Germany and The EU OSS threshold of 10,000 euros.

After your first return the BZSt assigns you a Kassenzeichen. You find it in the portal mailbox.

Do you still file after deregistering?

Even after you leave the special scheme you must transmit a return for the tax periods in which a registration existed. Tax amounts that are due still have to be paid. More: Deregistering from the OSS.

How do you correct a return?

You correct a return that has already been sent in a following return, stating the period concerned. You can do that within three years after the last day of the filing deadline (§ 18j (4) UStG). See Correcting an OSS return.

Which mistakes come up most often?

• Wanting to file monthly. The OSS only knows the calendar quarter.
• Forgetting the nil return. Even without sales a return is due on the dates.
• Filing but not paying. The payment is due at the end of the deadline too and must have reached the federal cash office by then.
• Transferring too late. What counts is receipt, not the day of the transfer.
• Transferring without the Kassenzeichen. Without it and the tax period the payment cannot be assigned.
• Mixing up the OSS dates with the advance return date. The tenth day after the period and the permanent extension apply to the advance return, not to the OSS.

If you missed a deadline, OSS: missed the deadline says what to do now.

How VAT GPT helps

VAT GPT works out the figures for the quarterly return from your data. 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 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 BZSt.

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

How often must I file the OSS return? Once per calendar quarter, in one return for all EU countries.

Do I have to file the OSS return monthly? No. The tax period is the calendar quarter (§ 16 (1d) UStG).

By when must I file the OSS return? By the end of the month after the quarter: 30 April, 31 July, 31 October and 31 January of the following year.

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

When must I pay? The payment must have reached the federal cash office by the end of the month after the quarter.

Does the deadline also apply to a correction? You make a correction in a following return, so on that return's date. You have three years for it, counted from the last day of the filing deadline.

Do I still have to file after deregistering? Yes, for the periods in which you were registered.

Further reading

• OSS return for online sellers: where and how to file, deadlines and payment
• OSS return: BZSt portal or ELSTER?
• The EU OSS scheme explained simply
• OSS: missed the deadline

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

Sources

• BZSt: One-Stop-Shop, EU scheme (in German)
• BZStOnline-Portal: help on the tax return (in German)
• § 16 UStG (in German)
• § 18j UStG (in German)
• § 18 UStG (in German)
• § 46 UStDV (in German)