One-Stop-Shop (OSS) for German GmbH 2026: A Practical Guide

If your GmbH or UG sells goods or digital services B2C to customers in other EU countries, you can't avoid the One-Stop-Shop (OSS) scheme. Once cross-border sales pass €10,000 in a calendar year, you owe VAT at the rate of each destination country — and OSS lets you handle all of it through one quarterly filing with Germany's Federal Central Tax Office (BZSt). Bookkeeping stays German, the VAT rates go European.

What is the OSS scheme?

The One-Stop-Shop is the EU-wide VAT scheme for cross-border B2C sales. Since 1 July 2021, GmbHs and UGs selling goods or digital services to private customers in other EU countries can settle the VAT owed across all member states through a single quarterly return filed with the BZSt.

Before 2021, every GmbH had to register for VAT separately in each EU country once it crossed that country's national distance-selling threshold. OSS bundles everything into one return — you keep one German tax number and file once per quarter for all EU-wide B2C sales.

The €10,000 EU threshold

Since July 2021, a single EU threshold of €10,000 net per calendar year applies to all cross-border B2C sales combined — not per country.

Below €10,000 you keep applying the German VAT rate and report everything in your normal VAT return. Once you cross the threshold in the current or previous calendar year:

• You must charge VAT at each destination country's rate.
• You either register for OSS or register for VAT separately in each destination country.
• OSS is the much simpler option — one filing instead of up to 26 national VAT registrations.

Important: B2B intra-EU supplies do not go through OSS. They fall under the reverse-charge mechanism and continue to be reported via the EC Sales List (Zusammenfassende Meldung).

Registering with the BZSt

You register for OSS electronically through the BZSt online portal (BOP) using your GmbH's ELSTER certificate. Key points:

• Application is possible at any time.
• Participation begins from the start of the next quarter after your application.
• If you cross the threshold mid-quarter, you can still report those sales via OSS — provided you register by the 10th day of the following month.
• You need a VAT identification number (USt-IdNr.). If your GmbH doesn't have one, you can request it from the BZSt.

The difference between the German tax number, tax ID and VAT ID is covered in our separate guide.

OSS filing deadlines for 2026

OSS uses calendar quarters as the tax period. The quarterly return is due by the end of the month following the quarter. For 2026:

• Q1 2026 (Jan–Mar): due 30 April 2026
• Q2 2026 (Apr–Jun): due 31 July 2026
• Q3 2026 (Jul–Sep): due 31 October 2026
• Q4 2026 (Oct–Dec): due 31 January 2027

Unlike the regular German VAT return, OSS has no permanent filing extension. Nil returns are mandatory: if you had no OSS-eligible sales in a quarter you still need to file a zero return.

Bookkeeping with OSS

From a bookkeeping perspective, OSS is more demanding than a domestic-only VAT return. For each EU country you must:

• apply the correct local VAT rate (e.g. 21% in NL, 22% in IT, 25% in SE)
• track sales separately by country and rate
• convert all amounts to euros — even if you invoiced in another currency
• archive the supporting documents for every cross-border B2C sale

In SKR03/SKR04, OSS sales go on dedicated accounts split by destination country and rate. A modern AI bookkeeping system detects the destination country from the shipping address and assigns the right VAT rate automatically — manually maintained EU rate tables are no longer worth the effort in 2026.

Common mistakes to avoid

Three mistakes cost German GmbHs the most time and money:

1. Missing the threshold. If you blow past €10,000 unnoticed, you owe VAT in each destination country retroactively — often 21–25% on sales where only 19% German VAT was collected.
2. Wrong VAT rate. Italy is 22%, Belgium 21%, Sweden 25%. Charging a flat 19% leads to incorrect quarterly amounts and unavoidable corrections.
3. Mixing B2B and B2C. Intra-EU supplies to a customer with a valid VAT ID don't go in OSS — they go through reverse charge and the regular GmbH VAT return.

Conclusion

OSS is mandatory in 2026 for any German GmbH with meaningful B2C sales abroad. Registration with the BZSt is straightforward; the bigger challenge is keeping the bookkeeping straight with country-specific VAT rates. Norman detects the destination country automatically, applies the correct EU VAT rate, and assembles the OSS quarterly return in minutes. Bookkeeping is free — you only pay for automated GmbH tax filing if you choose to use it.