Since 1 July 2021, the second stage of the so-called VAT digital package of the EU Commission is in effect. This is because of with the introduction of the One-Stop-Shop, or OSS for short.
The reporting and payment of VAT in other EU countries for traders based in Germany will take place via the BZSt online portal (BOP).
We describe step by step how the OSS declaration works.
EU One-Stop-Shop (OSS): Everything you need to know
When is the OSS suitable for managing your VAT reporting and payment obligations? In which cases do you need local registration? What do you need to bear in mind when registering and in the OSS? – We answer all your questions about the One-Stop-Shop on our topic page.
Table of Contents
- 1 Sign in
- 2 Authentication
- 3 Forms & Services
- 4 To the OSS forms
- 5 To the OSS tax return
- 6 Data protection notice
- 7 Enter German VAT ID
- 8 Taxable period
- 9 Declaration options
- 10 Add data
- 11 Declaration of turnover per country
- 12 Sales of goods delivered from Germany
- 13 Review the table
- 14 Add transactions with other VAT rates
- 15 Sales from other Member States
- 16 Supplier Information
- 17 Country selection for origin of goods delivery
- 18 Final review
Sign in
To file the OSS sales tax return, you must proceed as follows: Login to BZStOnline-Portal (BOP)
Please have your registration certificate file and login password ready for this.
Authentication
Click on “browse” to upload the certificate from your computer in pdf form, then enter your password and click Login.
Forms & Services
Select “Forms & Services”
To the OSS forms
Select “All Forms”, then choose “One Stop Shop (OSS) for traders resident in the EU – Union regulation (formerly Mini One Stop Shop)”
To the OSS tax return
Click on “Steuererklärung für die OSS EU-Regelung – für Besteuerungszeiträume ab 3. Quartal 2021”.
Data protection notice
Then click “weiter”.
Enter German VAT ID
Add your German VAT ID Number without adding the German country code “DE”.
Taxable period
Select the taxable period for which you want to submit the declaration, in this case, please select
- Year: 2021
- Quater: 3. Quater
Declaration options
Click the second option that states: “For the specified tax period, I declare the following sales for the OSS EU regulation, or I declare the following corrected tax amounts for earlier tax periods.”
If you do not have any sales that need to be declared, select the first option. Otherwise select the second option.
Click “Nächste Seite” (next page) to continue.
Add data
Select “+ Weitere Daten hinzufügen” to add more data.
Declaration of turnover per country
Select the first country in which you made sales outside Germany.
Depending on the country you select, you will need to specify the following and apply the same steps for all sales outside Germany.
Note that the deliveries of goods must be considered in two sections:
- “Umsätze für vom Inland (=Deutschland) aus durchgeführte Warenlieferungen” → For the sales of goods carried out and delivered from Germany.
- “Umsätze für aus anderen Mitgliedstaaten ausgeführten Warenlieferungen” → For the sales of goods carried out and delivered from warehouse in other EU Countries (example: The goods are delivered from a warehouse in Poland to the customer)
Sales of goods delivered from Germany
Continuing with the sales of goods delivered from Germany.
- Specify the type of the sales tax for your sales transactions (Standard rate ore Reduced rate).
- Select the VAT rate.
- Enter the corresponding sales tax amount under “Abweichender Umsatzsteuerbetrag” if it differs from the calculated sales tax amount.
- Then click “Eintrag Übernehmen” to submit.
Review the table
The sales and VAT due amounts have now been added to the table.
Add transactions with other VAT rates
In case you have more sales in the selected country with different VAT rates, then please click “Weitere Daten hinzufügen” to add more data, then repeat the steps with the new VAT type and VAT rate.
Sales from other Member States
With regard to the sales from another PAN EU country that need to be declared in the OSS (e.g: a warehouse in Poland), please fill that data in the same way under the appropriate category (as shown below), then click on “Weitere Daten hinzufügen” to add more.
Supplier Information
Select the General Supplier Information.
Country selection for origin of goods delivery
Select the country from which the goods were delivered (e.g: Poland) and enter your company’s VAT ID with the country code and repeat the same process as before.
Final review
When you have added all the sales, the final VAT amount due will appear. You can check or correct all sales at any time.
Complete One-Stop-Shop declaration
Once all entries have been made, you must finally confirm that you have taken note of the result of the tax return. After that, you can send the form by clicking the Send button. Please note that the payment of the sales tax must be received by the tax office by the submission deadline.
Done: the OSS declaration is ready. You don’t want to take care of everything yourself? eClear has the right offer for you:
Your better connection to the EU One-Stop-Shop
OSS+ takes care of the cloud-based extraction and preparation of your VAT-relevant data from any number of marketplaces and shops and automatically handles the declaration to the one-stop shop at the competent authority.
