OSS VAT bookkeeping in Germany: what your books must supply

For the OSS return your books must supply four things: sales by EU country and rate, in euro at the European Central Bank rate of the quarter's last day, the tax paid with Kassenzeichen and quarter, and ten years of records. Which accounts in the German chart of accounts (SKR03 or SKR04) fit depends on your software and tax adviser.

Last updated: 27 October 2026

In short

Corrections: Corrections for earlier quarters go into a later return, broken down by quarter and country.
Records: They must allow the return and the payments to be checked.
Account numbers: We print none because we have not verified them against an official source.

What does the OSS return need from your books?

The Federal Central Tax Office (BZSt) lists as content of the OSS return, among other things, the goods supplied from Germany and the corrections of earlier tax periods. You state the sales separately for every EU member state in which the supplies to non-business customers were made, broken down by the applicable rates. Amounts are stated in euro.

For your bookkeeping that means: for every sale you need the country the goods arrive in, the rate applied there and the net amount. Without that split the return cannot be completed. You find the rates per country in OSS VAT rates of the EU countries.

Detail	Where it comes from
EU country of consumption	the country the goods arrive in (distance sale)
VAT rate	the rate that applies in that country
Amount	in euro; other currencies at the ECB rate of the last day of the quarter
Quarter	the tax period of the OSS return

How do you convert other currencies into euro?

If you sell in another currency, such as Swedish krona or Polish zloty, you convert uniformly at the rate fixed by the European Central Bank for the last day of the tax period. If no rate was fixed for that day, you use the rate of the next day. This applies to the OSS return; how you convert in the rest of your books is not regulated on this BZSt page.

Records: what you must document

You have to keep records of the OSS sales that allow the return and the payments to be checked for accuracy. On request you make them available electronically to the BZSt, the tax office or the competent authorities of the other EU countries. The retention period is ten years.

What the records contain is described in the European Commission's guide, which refers to Article 63c of Implementing Regulation 282/2011: among other things the member state of consumption, the type of supply, the date, the VAT payable, payments on account and the information used to determine where the customer is established or resides. The guide counts the ten years from the end of the year in which the transaction was made.

The records are also backed by law: anyone who repeatedly fails, or fails in time, to meet the duties under the OSS return or § 22 (1) UStG is excluded from the OSS (§ 18j (6) UStG).

How do you match the payment?

You pay the tax by bank transfer to the Bundeskasse. The reference must contain the Kassenzeichen and the tax period; the BZSt tells you the Kassenzeichen after your first return in the BZStOnline portal. That is the key for your books: with Kassenzeichen and quarter on the bank statement you can match the payment to the right OSS return. All details on recipient, deadline and reference are in Paying your OSS VAT return in Germany.

Refunds and corrections

If you correct an earlier quarter, you enter the correction in a later return, broken down by tax period and EU member state. If a country shows a credit, the BZSt first offsets it against the tax declared for the same country. Any remainder must be refunded to you by the member state concerned. For your books that means a refund comes from the EU country, not from the BZSt. More in OSS returns and negative sales and Correcting an OSS return.

Domestic sales do not belong in the OSS return

According to the BZSt, sales to private persons resident in Germany are to be stated in the OSS return only if they were made under the special scheme, for example domestic sales through electronic interfaces. Otherwise you declare domestic sales to the competent tax office as before. Your books must therefore be able to tell domestic sales and OSS sales apart. How the OSS sales show up in the advance VAT return is explained in OSS return in Germany.

SKR03 and SKR04: what we say and what we do not

SKR03 and SKR04 are standard charts of accounts. How an accounting program or your tax adviser maps revenue by EU country, tax codes and the OSS liability onto accounts depends on what has been set up there. We do not print a fixed account number for everyone: we have not verified it against an official source, and a wrong number is worse than none. Ask your software or tax adviser which accounts and tax codes are set up for the OSS, and follow what applies there.

Whatever the chart of accounts, the report behind your OSS return must give you country, VAT rate and net amount per quarter, and the payment must be traceable via Kassenzeichen and quarter.

Which mistakes come up most often?

Mixing countries and rates. The return requires the split by member state and rate.
Converting without a uniform rate. The ECB rate of the last day of the quarter applies.
Putting domestic sales in the OSS return. They go to the tax office, unless made under the OSS scheme.
Not being able to match the payment. Kassenzeichen and quarter in the reference are mandatory.
Deleting records too early. The retention period is ten years.
Expecting refunds from the BZSt. The EU country concerned refunds a credit.

How VAT GPT helps

VAT GPT supplies the figures your books need for the OSS return: sales per EU country and VAT rate. 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 breaks down 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 directly to the BZSt.

You register for the OSS in the BZStOnline portal. 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

Which accounts do I need for the OSS in SKR03 or SKR04? That depends on your setup in your accounting software and on your tax adviser. This page prints no account numbers because we have not verified them against an official source.

What do I have to record per sale for the OSS return? The EU country the goods were delivered to, the rate that applies there and the amount in euro. The return requires the split by member state and rate.

Which exchange rate do I use? The rate fixed by the European Central Bank for the last day of the tax period; if none was fixed for that day, the rate of the next day.

How long do I keep OSS records? Ten years.

How do I match the OSS payment? Through the Kassenzeichen and the tax period you state in the payment reference.

Who refunds a credit from the OSS? The EU country concerned. The BZSt first offsets it against the tax declared for the same country; any remainder is refunded by the member state.