Switching your OSS provider or service stopped: what to secure
Your VAT service provider is stopping, or you want to switch? Your OSS registration with the BZSt is not affected: it runs in your name and under your VAT ID. What you must secure is the data: filed returns, payment receipts and the reports behind them. And the next deadline applies no matter who files.
Last updated: October 27, 2026
In brief
- The registration stays: you applied for it with the BZSt under your VAT ID. Switching provider is no reason to deregister.
- Secure: all returns, corrections, payment receipts and source data. Retention period in the OSS: ten years.
- The deadline stays: each quarter is due by the end of the following month, including the quarter you switch in.
What is mine, what is the provider's?
What runs against the BZSt in your name is yours. Check these four things while the old service is still reachable:
- Can you log in to the BZStOnline portal yourself? Login needs a certificate; an existing ELSTER certificate can be used. Test it once.
- Which contact details are in your registration? The BZSt communicates in the OSS through the portal. Changes to e-mail address, bank details, contact person or website must reach the BZSt by the tenth day of the following month. If the old service's details are still there, change them.
- Where are your reports? You get marketplace reports at the source. The Amazon VAT Transactions Report can be generated for any period from August 2016, at most 93 consecutive days per report, so one quarter per report.
- Which returns were filed? Ask your provider for every return it submitted for you, with corrections. If the service is winding down and your requests go unanswered, do not wait: ask in writing, set a deadline and pull the reports yourself at the source in parallel (point 3). You can also file the return yourself in the BZStOnline portal without the provider.
What to secure
| What | Why | How long |
|---|---|---|
| Filed OSS returns | Proof of what you reported per country | Records: ten years |
| Corrections | Errors can be corrected through a later return within three years after the last day of the deadline | Ten years |
| Payment receipts with Kassenzeichen | Proof that you paid | Ten years |
| Source data per quarter | Every number in the return comes from it | Ten years |
Your records must let the return and payment be checked for accuracy and must be available to the BZSt electronically on request. More on periods: retention periods for receipts.
How do I switch mid-quarter without a gap?
The deadline hangs on the quarter, not on the provider. The return is due at the BZSt by the end of the month after the quarter, and the money must be at the Bundeskasse by then:
| Quarter | Return and payment due |
|---|---|
| Q1 | April 30 |
| Q2 | July 31 |
| Q3 | October 31 |
| Q4 | January 31 |
How to go about it:
- Decide per quarter who files. If you switch mid-quarter, one party should file the return for the whole quarter. Settle who before the quarter ends.
- Get the data for the whole quarter. Not only for the time after the switch.
- Leave no deadline open. A missing return triggers a reminder on the tenth day after the due date. Reminders for three periods in a row without a response lead to exclusion (OSS exclusion).
- File even without sales. The nil return remains mandatory (OSS nil return).
- Check the process overview in the portal. It lists processes with status and date, plus messages from the BZSt.
What you should not do: deregister just because of the switch. According to the BZSt you must deregister if you stop supplying, the conditions for taking part fall away in all EU states, or you register in another EU state, for example after moving your seat. You can also withdraw voluntarily, but a new provider is no reason to: a new registration generally starts only on the first day of the quarter after the application, so you risk a gap (deregister from the OSS).
Who files next?
There are three usual ways: yourself in the BZStOnline portal, through your tax adviser, or with software. Ask the same questions for each:
- Who submits the return, you or a third party?
- Do you receive every filed return and receipt yourself, every quarter?
- Can you take your data with you if you switch again?
An overview: OSS return software and options. If your filing ran through a marketplace service, read Amazon VAT services discontinued.
How VAT GPT helps
- You upload your Amazon and eBay reports for the quarter.
- VAT GPT breaks the sales down by country and calculates the OSS return for all EU countries. You check and confirm.
- Sending the OSS return to the BZSt is a Pro feature. After a successful submission VAT GPT shows you the payment instructions for the Bundeskasse. For a payment or a refund, VAT GPT stores a submission confirmation with the transfer ticket and a breakdown by country as a PDF in your account.
You register and deregister for the OSS yourself in the BZStOnline portal.
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Not tax advice: the content does not replace individual advice.
Frequently asked questions
Do I lose my OSS registration if my provider stops? No. You applied for the registration with the BZSt, with your VAT ID. It ends through deregistration or exclusion.
How long must I keep documents? The retention period for OSS records is ten years.
Can I still correct an old return? Yes, through a later return within three years after the last day of the deadline: correct an OSS return.
Do I have to register again when I switch? No. You do not deregister.
What if the service did not file a return? File it late while you can: with the BZSt for up to three years after the filing date (missed deadline).