Guide

OSS declaration: How data entry works in the One-Stop-Shop

Guide to submitting your data to the EU’s One-Stop-Shop (OSS) – how to report your transactions in the BZStOnline-Portal (BOP).

Since 1 July 2021, the second stage of the so-called VAT digital package of the EU Commission applies. Linked to this is the introduction of the One-Stop-Shop, or OSS.
The reporting and payment of tax liability in other EU countries for merchants based in Germany is carried out via the BZSt online portal (BOP).
We describe step by step how the OSS reporting works.

OSS registration

Before you can file your OSS tax return in the BZSt online portal (BOP), you must register for the procedure.

We have compiled a guide to this here:

How to register for the OSS

All about the One-Stop-Shop

When is the OSS suitable for handling your VAT reporting and payment obligations? What do you have to consider when registering and in the OSS procedure? — We answer all questions on our topic page.

All about the One-Stop-Shop (OSS)

Step 1

Registration

You must register with the BOP.

Please have your registration certificate file and your log-in password ready for this.

BOP Anmeldung
Step 2

Authentication

Click Durchsuchen to upload the certificate from your computer as a PDF, then enter your password and press Log-in.

BOP Authentifizierung
Step 3

Forms & Services

Click on „Formulare & Leistungen“

BOP Formulare Leistungen
Step 4

To the OSS forms

Select “Alle Formulare” and under Steuer-International “One-Stop-Shop (OSS) für in der EU ansässige Unternehmer – EU-Regelung (vormals Mini-One-Stop-Shop)”

BOP Formulare OSS
Step 5

To the OSS tax return

Click on „Steuererklärung für die OSS EU-Regelung – für Besteuerungszeiträume ab 3. Quartal 2021″.

BOP OSS Steuererklärung
Step 6

Data protection notice

Then click on “Weiter”.

BOP Datenschutzhinweis
Step 7

VAT no. specify

Enter your German VAT number. (VAT identification number) WITHOUT the German country code “DE”.

BOP USt-IdNr
Step 8

Select taxation period

Select the tax period for which you want to submit the return. In our case:

  • Year: 2021
  • Quartal: 3. quartal
BOP Besteuerungszeitraum
Step 9

Tax return options

Please click on the second option „Zum angegebenen Besteuerungszeitraum erkläre ich für die OSS EU-Regelung die folgenden Umsätze bzw. ich erkläre die folgenden berichtigten Steuerbeträge für frühere Besteuerungszeiträume“, if you have transactions to declare.
In the case of a zero report, you must click on the 1st option.

Then click on ” Nächste Seite” (“Next page”) to continue.

BOP Umsatzerklärung
Step 10

Add data

After that, you have to add more data to the list.

BOP Daten hinzufügen
Step 11

Turnover declaration per country

Select the first country in which you make sales outside Germany.

Depending on the country selected, you will need to specify the following and apply the same steps to all your distance sales.

Note that deliveries of goods must be considered in two sections.

  • Turnover for goods supplied from within Germany → applies to goods supplied from Germany
  • Turnover for goods exported from other Member States (e.g. goods are transported from a warehouse in Poland to the customer).
BOP Länderauswahl
Step 12

Deliveries of goods made from the domestic market

Further with turnover for goods deliveries carried out from the domestic market

  1. Selection of the VAT type (Reduced or Standard)
  2. VAT rate selection
  3. Indication of the net amount of relevant sales under the selected VAT rate in that country.
  4. Enter the corresponding VAT amount in the “Abweichender” field.
  5. Umsatzsteuerbetrag” if it differs from the calculated VAT amount.
  6. Then press „Eintrag übernehmen“
BOP Eintrag übernehmen
Step 13

Checking the table

The turnovers have now been added to the table.

BOP Umsätze hinzugefügt
Step 14

Add transactions with other VAT rates

If you have other transactions with different VAT rates in the selected country, please click on “Weitere Daten hinzufügen” and repeat the same steps after you have selected the new VAT type and rate.

BOP weitere Daten
Step 15

Sales from other Member States

For sales from other Member States (e.g. warehouse Poland) you have to complete the data under the corresponding category. Click on “Weitere Daten hinzufügen”.

BOP Verkäufe aus anderen Mitgliedsstaaten
Step 16

Information on the supplier of the goods

Select the general information about the supplier of the goods.

BOP Warenlieferer
Step 17

Country selection for origin of goods delivery

Select the country from which the goods were delivered (Poland in our example) from the list and enter your VAT identification number there with the country code of the permanent establishment and repeat the same process.

BOP Warenlieferung
Step 18

Final Examination

When you have added all the transactions, the final VAT amount will then appear. You can check and correct all turnovers at any time.

BOP finaler Umsatzsteuerbetrag

Complete One-Stop-Shop report

Once all entries have been made, you must finally confirm that you have taken note of the result of the tax return. Afterwards, you can send the form via the send button. Please note that the payment of VAT 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:

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