OSS and prices: one gross price for every EU country?

In brief

• Calculation: Net = gross divided by (1 + destination rate); the rest is the tax for the OSS return.
• Same gross price: Net revenue falls the higher the country's rate is.
• Same net revenue: 50.00 euros net needs 58.50 euros gross in Luxembourg and 63.50 euros in Hungary.

What is left net at the same gross price?

A distance sale to a private customer in another EU country is taxed there: the place of supply is "the place where the goods are when the transport or dispatch to the customer ends" (section 3c(1) UStG, in translation). That applies if your distance sales to other EU countries, together with certain electronic services to private customers there, excluding VAT exceeded 10,000 euros in the previous calendar year or exceed it in the current calendar year, if you waived the threshold, or if you are established in more than one EU country; otherwise section 3c(1) does not apply (subsection 4). eBay writes the same: for sales to buyers not registered for VAT in all EU countries, "you must calculate the VAT applicable in the country of the delivery address if the total of these sales exceeds EUR 10,000" (in translation).

The German VAT Act measures turnover by the consideration, "less the VAT legally owed on that supply" (section 10(1) UStG, in translation); for the distance sale the destination rate applies, because OSS supplies "are subject to the VAT rate that applies in the Member State in which the supply is taxable" (BZSt, in translation). If your customer price is a gross price, the tax is inside it. Example with a gross price of 59.90 euros and the standard rates from the EU's "Your Europe" table (checked there on 13 July 2026), rounded half up to the cent:

Between Luxembourg and Hungary, the same gross price leaves 4.03 euros less net per item. The example uses standard rates only; for goods at a reduced rate the same table gives its own values. All countries are in OSS VAT rates of the EU countries at a glance, a calculation across several countries in OSS return worked example: calculation step by step.

Which gross price gives the same net revenue?

If you want to keep 50.00 euros net in every country, multiply net by (1 + rate):

Whether you adjust prices per country or use one gross price everywhere is your decision. The calculation only shows what each choice means for your net revenue.

Where do you set the prices?

At Amazon, the customer help page says that "all marketplace prices for orders shipped to delivery addresses within the EU and Northern Ireland" are shown "as final prices stated by the seller" (in translation). The buyer sees the price you entered; according to the same page, Amazon Business customers see prices without VAT if you use the VAT Calculation Service. We do not name a menu path in Seller Central: the help pages on price settings could not be opened for this text.

At eBay: "When listing your items, state the price including VAT." You may not add VAT once an item has been bought by top bid or Buy It Now. For sales within the EU eBay says it adds nothing: "the selling price matches the price in the listing". Sellers registered for the EU One Stop Shop "must declare the VAT according to the value of their sales".

What does the law require for the price indication?

The German Price Indication Ordinance requires traders to state the total price to consumers; that is the price "which is payable including VAT and other price components for a good or service" (section 2 no. 3, section 3(1) PAngV, in translation). Whether offers to consumers in other EU countries fall under the German PAngV, the price rules of the destination country or both, no source we opened answers.

Common mistakes

• Backing out the tax with the German rate. The OSS return needs the rate of the destination country.
• Assuming one gross price gives the same revenue everywhere. Net revenue follows the rate.
• Adding VAT to the price after the purchase. At eBay this is no longer allowed after a top bid or Buy It Now.
• Using the standard rate for goods at a reduced rate. The EU table lists both values per country.

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.

1. You upload your Amazon and eBay CSV reports, and VAT GPT breaks the VAT down for Germany and the EU (OSS).
2. VAT GPT calculates the OSS return for all EU countries.
3. From the figures, VAT GPT prepares the VAT return (monthly or quarterly).

With VAT GPT Pro you send the VAT return through ELSTER and the OSS return to the BZSt. There is Free, Go (30 days free with all Pro features) and Pro. Try for Free Now

Frequently asked questions

Do I have to charge the same gross price in every EU country? None of the sources we opened contains such a duty. You state the prices yourself.

How do I work out the net amount? Gross price divided by (1 + destination rate). At 59.90 euros and 20 % that is 49.92 euros.

Which rate applies if I stay under 10,000 euros? If you are established only in Germany, have not waived the threshold and your distance sales to other EU countries excluding VAT stay at no more than 10,000 euros in the current and the previous calendar year, section 3c(1) UStG does not apply (subsection 4). According to the BZSt these sales then count "as supplies made in Germany" and are "to be invoiced at the rate applicable in Germany and declared to the competent tax office" (in translation); the German standard rate is 19 %.

Do you round half up? The example rounds half up to the cent; the sources we opened do not state the rounding rule for the OSS return.

Does Amazon show the buyer my price? Yes, according to its customer help, as "final prices stated by the seller"; Amazon Business customers see prices without VAT if you use the VAT Calculation Service.

Does VAT GPT calculate the tax per country? VAT GPT breaks the VAT down from your CSV reports for Germany and the EU and calculates the OSS return for all EU countries.

Read next

• OSS VAT rates of the EU countries at a glance
• OSS return worked example: calculation step by step
• EU VAT OSS threshold of 10,000 euros: examples
• OSS for eBay sellers: when it applies and how to file
• Amazon OSS: when it applies, which report, how to file

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

Sources

• Section 3c UStG
• Section 10 UStG
• BZSt: One-Stop-Shop, EU scheme
• Section 2 PAngV
• Section 3 PAngV
• Your Europe: VAT rates in the EU
• Amazon customer help: VAT on marketplace items
• eBay: taxes and import charges
• eBay: your VAT obligations in the UK and EU