OSS return worked example: calculation step by step

In short

• Basis: Tax on the consideration without VAT, at the rate of the country in which the sale is taxable.
• Return: In euro, separate by EU country and tax rate; you work out the tax for the tax period yourself.
• Payment, corrections: To the federal cash office by month-end after the quarter (Q3: 31 October); corrections in a later return.

The starting point

You are an online seller based in Germany and registered for the OSS. In the 3rd quarter (July to September) you ship goods from Germany to private customers in France, Italy and the Netherlands. Your shop prices include the VAT of the respective country. All articles sold are at the standard rate. These are the gross sales for the quarter:

The supply is treated as made where the goods are when the transport ends (§ 3c (1) UStG). Whether and from when that applies to you depends on the €10,000 threshold; see The EU OSS threshold of 10,000 euros: examples.

Step 1: The tax rates of the countries

The destination country decides which rate applies. The BZSt writes that the sales are subject to the VAT rate that applies in the member state in which the sale is taxable. The EU portal "Your Europe" keeps a table of rates, last checked on 13 July 2026. For our example it gives:

Check the rates for the date of your supply yourself. An overview with more countries is in OSS VAT rates of the EU countries.

Step 2: Convert gross to net

VAT is calculated on the consideration, and the consideration is what the customer pays, less the VAT legally owed on the supply (§ 10 (1) UStG). From a gross price you get the net by dividing by 1 plus the tax rate:

• France: 2,400.00 / 1.20 = €2,000.00
• Italy: 1,830.00 / 1.22 = €1,500.00
• Netherlands: 1,210.00 / 1.21 = €1,000.00

Step 3: Calculate the tax per country

In the return you work out the tax for the tax period yourself (§ 18j (4) UStG). It is the net amount times the tax rate:

If several rates apply in one country, you separate the sales by rate: the BZSt requires a breakdown by the applicable tax rates. So if in the same quarter you sold goods at the standard rate and at the reduced rate to France, two rows appear for France.

Step 4: Enter, file, pay

In the form "Steuererklärung für die OSS EU-Regelung" in the BZStOnline-Portal you choose the tax period and then each country of consumption. The portal loads the tax rates valid there, and you enter the sales. How to proceed there is in OSS return: BZSt portal or ELSTER?.

The return for the 3rd quarter must be transmitted electronically by 31 October. The €940 must have reached the federal cash office by then. The payment reference shows your Kassenzeichen and the tax period; direct debit is not possible. More in Paying the OSS VAT to the BZSt.

Foreign currency and amounts in euro

You state all amounts in euro. If you have sales in another currency, for example Swedish kronor, you convert them uniformly at the European Central Bank exchange rate of the last day of the tax period. If there is no rate for that day, you take the rate of the next day.

An example with a correction

If you declared wrongly in an earlier quarter, you correct in the next return. The BZSt works it out with an example of its own: a business declares tax of €100 for member state X and €20 for member state Y for the 4th quarter. In the same return it corrects the 3rd quarter by minus €30 for X and minus €80 for Y. For X a tax of €70 remains (100 minus 30). For Y there is a refund claim of €60 (20 minus 80 equals minus 60). So the business pays €70 and receives €60 back from member state Y.

According to the BOP help, a minus amount in the column "Erklärter bzw. zu erstattender Steuerbetrag des angegebenen Quartals" means a refund amount. More on corrections: Correcting an OSS return and Returns and negative sales in the OSS return.

Which mistakes come up most often?

• Calculating on the gross amount. You calculate the tax on the consideration without VAT, not on the gross price.
• Using the German rate. For OSS sales the rate of the destination country applies.
• Mixing all rates of a country in one row. The figures must be broken down by tax rate.
• Choosing the wrong exchange rate. What counts is the ECB rate of the last day of the quarter.
• Including domestic sales. You declare your domestic sales to the tax office as before.

How VAT GPT helps

VAT GPT calculates the OSS return from your reports, which means the arithmetic of this example. In three steps:

1. Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
2. Check: VAT GPT calculates the OSS return for all EU countries. You check and confirm.
3. 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

How do I calculate the VAT for the OSS return? On the consideration without VAT, with the tax rate of the country in which the sale is taxable, separately by country and tax rate.

How do I convert a gross price to net? You divide by 1 plus the tax rate, so by 1.20 at 20 percent.

In which currency do I file? In euro. You convert foreign currency at the ECB rate of the last day of the quarter.

By when do I pay? The payment must have reached the federal cash office by the end of the month after the quarter.

How do I correct an error from an earlier quarter? In a following return. The form has its own section for corrections, separated by quarter and member state.

Further reading

• The EU OSS scheme explained simply
• OSS return for online sellers: where and how to file, deadlines and payment
• OSS VAT rates of the EU countries
• Correcting an OSS return

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

Sources

• BZSt: One-Stop-Shop, EU scheme (in German)
• BZStOnline-Portal: help on the tax return (in German)
• Your Europe: VAT rules and rates
• § 10 UStG (in German)
• § 3c UStG (in German)
• § 18j UStG (in German)