OSS registration: in which EU country must you register?
If your seat or place of management is in Germany, you register for the OSS only in Germany, with the Federal Central Tax Office (BZSt). A warehouse in another EU country does not change that. It is different if you are established in the rest of the EU or have your seat outside the EU. Section 18j(2) UStG regulates this.
Last updated: 29 October 2026
In short
- Seat or place of management in Germany: You can notify your participation only in Germany (section 18j(2) UStG, German).
- One country for all: Participation applies uniformly to all EU countries; you are registered in one Member State only.
- Seat outside the EU: Depending on permanent establishments and where dispatch begins, Germany applies or you have a choice.
Where do I register?
| Your situation | Where you notify participation | Provision |
|---|---|---|
| Seat or place of management in Germany | Only in Germany | Section 18j(2) sentences 2 and 3 |
| Established in the rest of the EU | Only in the country where you are established | Section 18j(2) sentence 1 |
| Seat outside the EU, permanent establishment in Germany and at least one more in the rest of the EU | Choice: Germany is possible | Section 18j(2) sentence 4 |
| Seat outside the EU, no permanent establishment in the EU, dispatch begins in Germany | Germany | Section 18j(2) sentence 5 |
| As before, dispatch begins partly in Germany, partly in the rest of the EU | Choice | Section 18j(2) sentence 6 |
By law you are established in Germany if you have your seat or place of management there or, if you are established in a third country, a permanent establishment there (section 18j(2) sentence 3 UStG).
What this means for you: First check where your seat or place of management is; the registration country follows from it.
I have a warehouse in another EU country. Do I register there?
Not for the OSS. A business established in Germany can notify participation only in Germany (section 18j(2) sentence 2 UStG). The BZSt describes the return accordingly: it also covers goods supplied from permanent establishments or facilities for supplying goods abroad (BZSt: One-Stop-Shop, German).
Which sales the OSS covers at all is set out in section 18j(1) sentence 1: supplies through an electronic interface within a Member State, intra-EU distance sales and certain other services. Whether further duties arise in a warehouse country is something you clarify for that country separately; background in Amazon Pan-EU and warehouses abroad.
What this means for you: A warehouse abroad does not change your registration country, but it may change your duties on the spot.
How long does my choice bind me?
Only a business established in a third country that may choose (sentence 4 or 6) is bound to its decision for the calendar year concerned and the two following calendar years (section 18j(2) sentence 7 UStG).
For everyone: you can revoke the use of the OSS only with effect from the start of a tax period (section 18j(1) UStG). The BZSt names a revocation period of 15 days before the start of the new calendar quarter.
What this means for you: Plan your participation for at least one quarter; you can end it only at the start of a quarter.
What if Germany is no longer responsible?
If the condition for Germany falls away, for example after moving your seat or closing a permanent establishment in Germany, you must deregister with the BZSt and register in the other EU country. The BZSt names the tenth day of the month after the change. More: Deregister from the OSS.
If you do not meet the conditions from the start, the BZSt establishes this and rejects the participation (section 18j(3) UStG).
What this means for you: If your seat changes, act within the deadline, not at the end of the quarter.
How does registration in Germany work?
- Apply: In the BZStOnline portal, with your VAT ID. For a tax group (Organschaft) the controlling company applies under its own VAT ID.
- Start date: According to the BZSt, registration generally starts on the first day of the calendar quarter after the application.
- Declare: After that you file one return per quarter, by 30 April, 31 July, 31 October and 31 January. More: OSS return for online sellers.
What this means for you: Apply early so that the start matches the quarter you want.
How VAT GPT helps
VAT GPT is a tax software in the browser for online sellers, self-employed people and small businesses.
- Upload: You upload your invoices. The AI reads amounts, countries and tax rates. You check and confirm.
- Check: VAT GPT calculates the OSS return for all EU countries and creates the VAT return, monthly or quarterly. You check and confirm.
- Send: With VAT GPT Pro you send the OSS return directly to the BZSt and the VAT return to the tax office through ELSTER.
Not included: You apply for your OSS participation yourself in the BZStOnline portal. There is Free (basic functions, free of charge) and Go (30 days free with all Pro features). Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Can I register for the OSS in several EU countries? No. According to the BZSt, participation applies uniformly to all Member States; registration is possible in only one EU country.
I am based in Austria and have a warehouse in Germany. Where do I register? As a business established in the rest of the EU, you can notify participation only in the country where you are established (section 18j(2) sentence 1 UStG).
Do I need a German VAT ID for the OSS? For registration in Germany, yes: the BZSt requires the application to state the VAT ID. How to apply: Apply for a German VAT ID (USt-IdNr.).
Do I need the OSS below 10,000 euros? No. Below the limit German VAT applies unless you waive the exception; the waiver binds you for at least two calendar years (section 3c(4) UStG). Read EU OSS threshold of 10,000 euros.