OSS return for several marketplaces and your own shop: one return for all

Do you sell on Amazon, eBay, Etsy, Kaufland or in your own shop? If you take part in the OSS, you still file only one OSS return a quarter, with all channels together. The 10,000-euro threshold also counts across all channels. This page shows how to combine the platform figures without reporting anything twice.

Last updated: 29 October 2026

In short

  • One return: Participation in the OSS only applies uniformly to all EU countries and all supplies of this kind (section 18j(1) UStG, German page); marketplaces get no return of their own.
  • One threshold: The 10,000 euros net add up all distance sales to other EU countries, whatever the channel.
  • One report per platform: The figures come from Amazon, eBay, Etsy, Kaufland or shop reports. The return combines them by country and rate.
  • Deadlines: 30 April, 31 July, 31 October, 31 January.

Do I file a separate OSS return for each marketplace?

No. Section 18j(1) UStG says participation in the special scheme is possible for the business "nur einheitlich für alle Mitgliedstaaten der Europäischen Union und alle Umsätze" (only uniformly for all EU member states and all supplies of this kind). So you do not take part per marketplace, but once for your business. The BZSt describes it the same way: participation applies uniformly to all EU member states, and the return states the tax per member state (BZSt: One-Stop-Shop, German page).

What this means for you: One registration, one return per quarter, all channels in it.

How do I count the 10,000-euro threshold across channels?

The threshold in section 3c(4) UStG refers to the total ("Gesamtbetrag") of distance sales and certain services to private customers in other EU countries, not to one marketplace. Calculate it like this:

ChannelNet sales to private customers in other EU countries
Amazone.g. 4,000 euros
eBaye.g. 3,500 euros
Etsye.g. 1,800 euros
Own shope.g. 1,200 euros
Total10,500 euros: over the limit

Each channel is below 10,000 euros on its own, the total is not. The figures are a worked example, not values from a source. More on counting: EU distance selling threshold from Germany.

What this means for you: Test the threshold against the total of all channels.

Which figures do I need from each channel?

For each sale you need the destination country, the net amount and the destination country's tax rate. The reports:

  1. Amazon: VAT transactions report. Help: Amazon OSS and the return.
  2. eBay: Transaction report. Help: Download the eBay transaction report.
  3. Etsy: Order CSV and monthly statement. Help: Download the Etsy sales report.
  4. Kaufland: The platform's transaction report. Help: Kaufland transaction report.
  5. Own shop: Order export with delivery country and tax, e.g. the Shopify tax report.

What this means for you: After each quarter, pull one report per channel for the same three months.

How do I combine the figures without double counting?

  1. Same period: Cut all reports to the same calendar quarter.
  2. Only private customers in other EU countries: Remove sales to Germany and to businesses with a VAT ID.
  3. Total by country and rate: Add the net amounts across channels, then calculate the tax. The rates: OSS VAT rates in the EU.
  4. Mind returns: If an already filed return needs correcting, the BZSt says you enter the correction in a following return, broken down by period and country. More: OSS: returns and negative sales.
  5. Check: Compare the total of all countries with the total of the reports.

What this means for you: Add the net amounts per country and rate first, then calculate the tax.

How do I file and pay?

You submit the return electronically in the BZStOnline portal by the end of the month after the quarter; payment must reach the Federal Treasury by then. The BZSt names 30 April, 31 July, 31 October and 31 January. With no sales in a quarter you still file a nil return: OSS nil return. All steps: OSS return.

What this means for you: Four deadlines a year, however many channels you use.

Common mistakes

  • Testing each channel on its own. The threshold applies to the total.
  • Counting sales twice. If a report already nets out returns and fees, use the sale amounts, not the payout.
  • Taking platform reporting for your OSS return. Platforms reporting seller data to authorities does not replace your return: DAC7 reporting.
  • Forgetting a channel. The small shop belongs in the total too.

What this means for you: List all channels before you close the quarter.

How VAT GPT helps

VAT GPT is a tax software in the browser for online sellers, self-employed people and small businesses.

  1. Upload: You upload your invoices. The AI reads amounts, countries and tax rates. You check and confirm.
  2. Check: VAT GPT calculates the OSS return for all EU countries and creates the VAT return, monthly or quarterly. You check and confirm.
  3. Send: With VAT GPT Pro you send the OSS return directly to the BZSt and the VAT return to the tax office through ELSTER.

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

Do I need an OSS registration per marketplace? No. Participation applies uniformly to all supplies and all EU countries (section 18j(1) UStG).

Does the threshold count per platform? No, it counts the total across all channels (section 3c(4) UStG).

Which report goes into the OSS return? None directly: the return asks for tax per country; the reports supply the figures.

What if I sold on Etsy in only one quarter? You still file one return, with the sales of all channels in that quarter.

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