What does a tax adviser charge for an OSS return in Germany?

There is no fixed price. Unless you agree otherwise, a German tax adviser (Steuerberater) bills under the fee regulation StBVV (Steuerberatervergütungsverordnung): the amount depends on the sales in the return and on how much work it is. Many firms agree their own price instead. Only a quote tells you what you would pay. This page shows how the regulation calculates, with one worked example.

Last updated: October 27, 2026

In brief

Two ways: either the statutory fees of the StBVV apply, or you agree something else. An agreement needs text form (section 4 StBVV).
The OSS return is not named in the regulation. The Munich tax adviser chamber passes on a proposal of the national chamber (Bundessteuerberaterkammer): the registration as an "other application", the quarterly return like an annual VAT return.
Example: with 60,000 euros of sales in a quarter, the fee range under the chamber's proposal (by analogy with section 24(1) no. 8 StBVV) works out at 73.40 to 513.13 euros per return including flat expenses and VAT. That is a calculation, not a price.
Time often comes on top: extra bookkeeping work is billed by time, 16.50 to 41 euros per started quarter hour, net.
A tax adviser is not mandatory. Whether you can do it without one is covered in OSS return without a tax adviser.

How does a tax adviser bill an OSS return?

Without an agreement the StBVV applies. For each task it sets a range, for example "1/10 to 8/10 of a full fee". The adviser reads the full fee from a table, by the value of the matter (Gegenstandswert). Inside the range the adviser sets the fee by the scope and difficulty of the work, the importance of the matter and your circumstances; a particular liability risk may also count (section 11 StBVV).

The regulation has no number of its own for the OSS return. So in 2021 the national chamber proposed this way of billing when nothing else is agreed:

Registration with the BZSt: as an other application under section 23(1) no. 10 StBVV (range 2/10 to 10/10), with an assumed value of 5,000 euros.
Quarterly return: like an annual VAT return under section 24(1) no. 8 StBVV (range 1/10 to 8/10). The chamber expects above-average work as the normal case because of the many countries, rates and conversions.
Special bookkeeping work: for example collecting the rates of the destination countries or checking postings, billed by time (section 33(7) and section 13 StBVV).

This is the chamber's proposal ("can be billed"), not statute. A firm may bill differently or agree something else.

A worked example under the chamber's proposal

Say your OSS sales are 60,000 euros net in one quarter, spread over several EU countries. This is the fee if the quarterly return is billed as the chamber proposes, by analogy with section 24(1) no. 8 StBVV (text of the regulation as of October 27, 2026):

Value of the matter: 10 percent of the sales is 6,000 euros. The regulation requires at least 8,000 euros, so 8,000 euros applies.
Full fee: table A gives 514 euros for a value up to 8,000 euros.
Range: 1/10 to 8/10 of that fee. The middle is 4.5/10.
Expenses flat rate: instead of the real postage and telecom costs the adviser may charge 20 percent of the fees, at most 20 euros (section 16 StBVV).
VAT: 19 percent is added (section 15 StBVV, section 12 UStG).

Rate used	Fee	Flat rate	VAT	Total per return
1/10 (bottom of range)	51.40	10.28	11.72	73.40
4.5/10 (middle)	231.30	20.00	47.75	299.05
6/10 (raised)	308.40	20.00	62.40	390.80
8/10 (top of range)	411.20	20.00	81.93	513.13

All amounts in euros. Four returns a year come to 1,196.20 euros at 4.5/10 and 1,563.20 euros at 6/10. For the one-off registration the chamber's proposal works out at 225.00 euros net at 6/10 of 375 euros (table A, value 5,000 euros), or 291.55 euros with flat rate and VAT.

Three notes:

It is a calculation, not a quote. A firm can agree a flat price that is lower or higher. With more sales the value of the matter rises, and so does the table fee.
The table has changed. In 2021 the chamber calculated 278.60 euros for 6/10 at 8,000 euros with the table of that time. The figures above come from table A as it stands today on gesetze-im-internet.de.
Time comes on top if your data needs work. Time fees are 16.50 to 41 euros per started quarter hour, net. One hour is 66 to 164 euros net.

What does the price depend on?

Sales in the quarter: they set the value of the matter.
Number of countries and rates: more of them means more checking and justifies a higher point in the range (section 11 StBVV).
State of your data: if postings must be checked or rates collected first, time fees come on top.
Corrections: correcting a return has its own range of 2/10 to 10/10 (section 23(1) no. 1 StBVV). How corrections work in the OSS is in Correct an OSS return.
Agreement: a flat price replaces the table calculation.

What to settle before you ask for a quote

Ask the firm before it starts, and get the answers in text form:

Do you bill under the StBVV or at a flat price? A tax adviser must tell you in text form that a higher or lower than the statutory fee can be agreed (section 4(3) StBVV).
Is the price per quarterly return or for the year?
Is the registration with the BZSt included?
What do corrections of earlier quarters cost?
Which work is billed by time, and at what hourly rate?

The bill must show the single fees, the value of the matter and the rules of the regulation applied (section 9(2) StBVV). That lets you check it.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. VAT GPT is not tax advice and does not replace a consultation.

You upload your Amazon and eBay reports as CSV.
VAT GPT breaks the sales down by country and calculates the OSS return for all EU countries.
With VAT GPT Pro you send the return to the BZSt. For that you need your ELSTER certificate and your VAT ID.

You can use VAT GPT alongside a tax adviser, for example for the running figures, and leave the special cases to the adviser. There is a Free plan and Go with 30 days free and all Pro features. Try it for free now

Frequently asked questions

Is there a fixed price for an OSS return? Each firm sets its own. Without an agreement the StBVV applies; with an agreement, what is set down in text form (section 4 StBVV).

Why is there no price list? The regulation works with ranges and values of the matter, not with fixed amounts for each return. The result depends on your sales and on the work.

Can I deduct the cost? Business expenses are the costs caused by the business (section 4(4) EStG). The VAT on the invoice can be deductible as input VAT under the regular scheme if you hold a proper invoice (section 15(1) no. 1 UStG). Ask your own adviser how this applies to you.

Do I have to file when I had no sales? Yes, once you are registered: the BZSt requires a return even for a quarter without sales, the nil return.

Is there a cheaper way? Filing the OSS return yourself is allowed. What you need is in OSS return without a tax adviser.