Guide

OSS declaration: This is how One Stop Shop data entry works in Germany

Guide to entering your data in the EU 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 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.

Topic: One Stop Shop (OSS)

Step 1

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.

bop login
Step 2

Authentication

Click on “browse” to upload the certificate from your computer in pdf form, then enter your password and click Login.

bop certificate
Step 3

Forms & Services

Select “Forms & Services”

bop forms services
Step 4

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)”

bop oss forms
Step 5

To the OSS tax return

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

oss tax declaration
Step 6

Data protection notice

Then click “weiter”.

BOP Datenschutzhinweis
Step 7

Enter German VAT ID

Add your German VAT ID Number without adding the German country code “DE”.

BOP USt-IdNr
Step 8

Taxable period

Select the taxable period for which you want to submit the declaration, in this case, please select

  • Year: 2021
  • Quater: 3. Quater
BOP Besteuerungszeitraum
Step 9

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.

BOP Umsatzerklärung
Step 10

Add data

Select “+ Weitere Daten hinzufügen” to add more data.

BOP Daten hinzufügen
Step 11

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)
BOP Länderauswahl
Step 12

Sales of goods delivered from Germany

Continuing with the sales of goods delivered from Germany.

  1. Specify the type of the sales tax for your sales transactions (Standard rate ore Reduced rate).
  2. Select the VAT rate.
  3. Enter the corresponding sales tax amount under “Abweichender Umsatzsteuerbetrag” if it differs from the calculated sales tax amount.
  4. Then click “Eintrag Übernehmen” to submit.
BOP Eintrag übernehmen
Step 13

Review the table

The sales and VAT due amounts have now been added to the table.

BOP Umsätze hinzugefügt
Step 14

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.

BOP weitere Daten
Step 15

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.

BOP Verkäufe aus anderen Mitgliedsstaaten
Step 16

Supplier Information

Select the General Supplier Information.

BOP Warenlieferer
Step 17

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.

BOP Warenlieferung
Step 18

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.

BOP finaler Umsatzsteuerbetrag

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.

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