OSS registration in Europe: which of the three schemes do you need?
You sell to private customers in several EU countries and do not want to register in each one? Then there are three One Stop Shop schemes: the Union scheme for sales of goods within the EU and for service providers established in the EU, the non-Union scheme for service providers from non-EU countries, and the import scheme for goods up to 150 euros coming from non-EU countries. You register in one country only; if you are established in Germany, that is the Federal Central Tax Office (BZSt).
Last updated: 29 October 2026
In short
- Union scheme: for distance sales of goods within the EU (also by businesses from outside the EU) and for services by businesses established in the EU; if you are established in the EU, you register in your own country; the return period is the quarter (§ 18j UStG).
- Non-Union scheme: for businesses outside the EU supplying services to private customers in the EU; the return period is the quarter (§ 18i UStG).
- Import scheme: for distance sales of goods from non-EU countries in consignments up to 150 euros; the return period is the month (§ 18k UStG).
Which OSS scheme fits me?
| You are … | You sell … | Scheme | Legal basis |
|---|---|---|---|
| Established in the EU (for sales of goods within the EU also outside it) | Goods or services to private customers in other EU countries | Union scheme | § 18j UStG |
| Established outside the EU | Services to private customers in the EU | Non-Union scheme | § 18i UStG |
| A seller of goods from a non-EU country | Goods in consignments up to 150 euros intrinsic value to private customers in the EU | Import scheme | § 18k UStG |
What this means for you: If you sell from Germany, out of your EU warehouse, to private customers in other EU countries, the Union scheme is yours.
In which country do I register?
In the Union scheme, businesses established elsewhere in the EU can register only in the EU country where they are established; businesses established in Germany register only in Germany (§ 18j para. 2 UStG). In Germany the BZSt is the competent office. The notification goes by the officially prescribed data set through the officially designated interface, before the start of the period from which you want to use the scheme.
What this means for you: If you are based in Germany, you do not register in France or Italy; you register once with the BZSt. The steps are in OSS registration with the BZSt.
Does the scheme cover all EU countries?
Yes. Taking part in the Union scheme is possible only uniformly for all member states and all covered supplies. For services to private customers it covers only the countries where you have neither a seat nor a permanent establishment (§ 18j para. 1 UStG). You can leave only with effect from the start of a return period, and you must declare it before that period begins.
What this means for you: You cannot pick two countries and stay locally registered for the rest; if you want that, choose local VAT registration instead of OSS.
How often do I file, and when is the deadline?
In the Union and non-Union schemes the return period is the calendar quarter; in the import scheme it is the calendar month (§ 16 paras. 1c, 1d and 1e UStG). For the Union scheme, return and payment are due by the end of the month after the quarter, so four dates a year. The full table with the dates is in how to file the OSS return.
What this means for you: In the Union scheme that is four returns a year; in the import scheme twelve.
What about the 10,000 euro threshold?
If you are established in only one EU country, your own country's VAT applies as long as your distance sales to other EU countries, together with certain electronic services to private customers, did not exceed 10,000 euros net in the previous year and do not exceed it in the current year (§ 3c(4) UStG). Above that, the VAT of the destination country applies; you can declare and pay it in the Union scheme instead of registering in each country. Details are in how to file the OSS return.
What this means for you: Below the threshold you do not need OSS for these sales unless you waive the threshold voluntarily (binding for at least two calendar years); above it you file through OSS or register in the destination country.
How VAT GPT helps
VAT GPT has its own "OSS registration" page with step-by-step guidance through the registration form. You submit the registration notification in the BZStOnline portal. Once registered, VAT GPT takes over 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 splits the VAT for Germany and the EU (OSS) and calculates the OSS return for all EU countries. You check and confirm.
- Send: With VAT GPT Pro the OSS return goes straight to the Federal Central Tax Office.
There is Free (core features, free of charge), Go (30 days free with all Pro features) and Pro. Try it for free
No tax advice: This content does not replace individual advice.
Frequently asked questions
Can a German seller register for OSS in another EU country? No. Businesses established in Germany can notify their participation in the Union scheme only in Germany, with the BZSt.
Do I need the import scheme for sales from my EU warehouse? No. The import scheme covers goods that reach the EU from a non-EU country in consignments up to 150 euros.
Do I have to use OSS? No. The alternative is to register in every destination country; see OSS or local VAT registration.
How do I leave OSS? Leaving takes effect only from the start of a return period and must be declared before that period begins.