OSS vs local VAT registration in EU countries: which fits when?

Do you ship from Germany to private customers in other EU countries? Then the OSS replaces registering in every destination country: one registration with the Federal Central Tax Office (BZSt), one return per quarter. For goods stored in another EU country the OSS is not enough: you will generally need your own VAT registration there. Both at once is possible.

Last updated: 27 October 2026

In short

Optional, but uniform: If you use the OSS, you apply it to all distance sales into all EU countries.
Warehouse in another EU country: Moving your own goods there is a supply (§ 3 (1a) UStG); you register there.
10,000 euro threshold: It covers distance sales only (§ 3c (4) UStG), not a warehouse abroad.

OSS or local registration: what is the difference?

With the OSS you declare and pay the VAT of several EU countries centrally in one country where you are registered – for sellers from Germany that is Germany, and the return goes to the BZSt. Without the OSS, according to the European Commission, you would have to register in every country to which you supply private customers. Registration in the EU country is the classic route: you get a VAT number there and file there under that country's rules.

	OSS	Registration in the EU country
Where do you register?	only with the BZSt, once	in the country concerned
Who receives the return?	the BZSt, which forwards it to the destination countries	the tax authority of that country
How often do you file?	per quarter, one return for all countries	under the rules of that country
What does it cover?	distance sales to private customers in other EU countries	also sales from a warehouse in that country
Input VAT from the destination country	only through the input VAT refund procedure	under the rules of that country
Participation	optional, but uniform for all countries	needed per country where the duty exists

The OSS does not replace your domestic return: the OSS returns are in addition to the normal advance VAT return in Germany.

When is the OSS enough?

The OSS is enough if you supply private customers in other EU countries from Germany and the goods come from Germany:

You ship goods from your warehouse in Germany to private customers in other EU countries (distance sale, § 3c UStG).
Your distance sales are above the threshold of 10,000 euro or you have waived it; below the threshold, German VAT applies.
You have no warehouse and no other sales in the destination countries apart from these distance sales.

Then you register once with the BZSt. The steps: OSS registration in Germany: step by step; the return: Filing the OSS return.

When do you need a registration in the EU country?

The most common case is goods in a local warehouse. This affects sellers who move their own goods to another EU country, for example into a platform's fulfilment warehouse.

Your own goods are transferred. If you move goods of your business from Germany to another EU country at your disposal, it counts as a supply for consideration (§ 3 (1a) UStG) and as an intra-Community supply (§ 6a (2) UStG). In the recapitulative statement (Zusammenfassende Meldung) you give your VAT ID from the destination country for it (§ 18a (7) UStG). According to a study commissioned by the European Commission, the owner must register in the destination country to report the acquisition.
Sale from the foreign warehouse to customers in the same country. That is not a distance sale. The Commission mentions supplies within one Member State in the OSS only for marketplace operators that are deemed suppliers. For you as a seller, the registration in the destination country remains.
Sales from the foreign warehouse to a third country. Distance sales can be declared in the OSS even if the transport starts in another Member State (European Commission).

The marketplaces' seller help pages confirm this. eBay, for example, names "sales of goods from a local warehouse by a non-resident seller" as a case in which a registration is needed – and points out that the thresholds differ from country to country. How this looks for Amazon warehouses is explained in OSS for Amazon sellers.

What does both at once look like? An example with a warehouse in Poland

You sell goods from your warehouse in Germany to private customers across Europe and have also moved part of your stock to a warehouse in Poland.

Moving the goods to Poland: In Germany this is a supply that you report with the Polish VAT ID in the recapitulative statement. In Poland you register to report the acquisition.
Selling from the Polish warehouse to customers in Poland: Polish VAT, in the Polish return.
Selling from the Polish warehouse to customers in Czechia: a distance sale; it can be declared in the OSS.
Selling from the German warehouse to customers in France: also in the OSS, with the rate of the destination country (table of rates).

Which sales belong in which return depends on the individual case. Consult a tax adviser if you have warehouses abroad.

Use the OSS for some countries and not for others?

Not for the same distance sales: participation in the OSS applies uniformly to all EU countries (§ 18j (1) UStG). The European Commission puts it like this: whoever uses the OSS must apply it to all supplies covered by the scheme in all Member States concerned; they cannot use it just for individual countries. If you would rather register directly in individual countries, that works only for sales that are not covered by the OSS – for example for the warehouse abroad.

Which mistakes come up most often?

Thinking only of the OSS when goods are stored abroad. The OSS does not cover sales from the foreign warehouse to customers in the same country.
Seeing the 10,000 euro threshold as a free pass. It applies only to distance sales, not to moving goods into a warehouse.
Forgetting the transfer in the recapitulative statement. The OSS does not replace it.
Wanting to use the OSS for individual countries only. Participation is uniform for all EU countries.
Mixing the OSS return and the local return. Every sale belongs in exactly one return.
Deducting input VAT in the OSS return. That is not possible: input VAT from countries where you only have OSS sales can be claimed only through the input VAT refund procedure.

How VAT GPT helps

VAT GPT separates the OSS sales in your reports from German sales and from sales you report in another country. 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. VAT GPT shows the VAT that you have to report through your own registration in another country as an overview. 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

Do I need a VAT registration in the EU country if I use the OSS? Only if you make sales there that the OSS does not cover – for example sales from a warehouse in that country to customers in the same country. For pure distance sales from Germany, the OSS is enough.

Does the OSS replace my German advance VAT return? No. The OSS returns are in addition to the domestic return. You continue to declare your domestic sales to the tax office.

What applies if I have goods in an Amazon warehouse in Poland? Moving the goods is a supply for which you must be registered in Poland. Sales from the warehouse to customers in Poland belong in the Polish return. More on Amazon warehouses in OSS for Amazon sellers.

Can I use the OSS for individual countries only? No, participation applies uniformly to all EU countries.

What happens if I do not file the OSS return? The BZSt sends a reminder; the Member States are informed. In case of repeated breaches the OSS can be withdrawn (§ 18j (6) UStG).

Do I have to register in the destination country if I stay below 10,000 euro? Not for pure distance sales: below the threshold German VAT applies. If you have a warehouse in the destination country, the threshold does not apply to those sales.