eBay OSS return step by step: from your sales to payment

Selling on eBay to private customers in other EU countries? You add up the figures from the eBay transaction report; VAT GPT (our own product) does that from the uploaded report and sends the return directly to the BZSt with VAT GPT Pro. The OSS return takes seven steps, from the check to the entry at eBay. You, not eBay, report once per quarter, due by the last day of the next month: 30 April, 31 July, 31 October, 31 January. Whether you need the OSS: OSS for eBay sellers.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

Last updated: 30 October 2026

In short

Distance sale: Goods transported or shipped to private customers in another EU country (§ 3c para. 1 UStG).
Registration: Once in the BZStOnline portal, before the quarter from which you use the OSS (§ 18j para. 1 UStG).
Payment: Bank transfer with payment reference number and tax period, received by the filing date; no direct debit.

Step 1: Check whether you need the OSS

With the OSS you no longer have to register in every country where you make supplies covered by the scheme, according to the BZSt. The threshold is EUR 10,000. It applies if you are established only in Germany and ship the goods from Germany. If your distance sales to private customers in other EU countries together stay at or below EUR 10,000 in both the previous and the current year, German VAT keeps applying (§ 3c para. 4 UStG). You can waive the threshold; the waiver binds you for at least two calendar years. Above it, the VAT of the destination country applies. All eBay sales to other EU countries count together, as do sales through other channels. Details: the EUR 10,000 OSS threshold. The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).

What this means for you: Compare your sales to private customers in other EU countries with the EUR 10,000 threshold to know whether you need the OSS.

Step 2: Register for the OSS at the BZSt

You apply for participation electronically in the BZStOnline portal, stating your VAT ID. You need a certificate; an existing ELSTER certificate works. The notification must be made before the start of the tax period from which you use the OSS (§ 18j para. 1 UStG); registration starts, as a rule, on the first day of the quarter after the application. If you cross the threshold mid-quarter, the BZSt says you can still register until the tenth day of the following month. In the form you choose "first supply". The registration steps: OSS registration at the BZSt. The filing rhythm is explained in how often the OSS return is due.

What this means for you: Register in the BZStOnline portal with your VAT ID and a certificate, and watch the notification deadline.

Step 3: Sort sales by destination country and tax rate

The OSS return is organised by the country where the customer receives the goods and by that country's tax rate. For each eBay sale you need three details:

destination country
amount
tax rate

The standard rate differs by country (for example Austria 20 percent, Italy 22 percent; status of the EU's TEDB database on 21 October 2026), plus reduced rates for certain goods. An overview: OSS VAT rates of the EU countries.

Sales you ship from Germany to customers in Germany do not belong in this return. You declare them in your advance VAT return; more in VAT for eBay sellers.

What this means for you: Note destination country, amount and tax rate for every sale; sales within Germany stay out of the OSS return.

Step 4: Calculate the VAT per country

What counts is the consideration: what the customer pays for the goods, less the VAT legally owed (§ 10 para. 1 UStG). If the customer's price includes the VAT of the destination country, divide it by 1 plus the rate to get the tax base; the VAT is tax base times rate. If you account on a cash basis, see OSS return with cash-basis VAT.

Example for one quarter (illustrative figures):

Destination	Customers paid (gross)	Rate	Tax base (net)	VAT
Austria	€2,400.00	20 %	€2,000.00	€400.00
Italy	€1,220.00	22 %	€1,000.00	€220.00
Total	€3,620.00		€3,000.00	€620.00

Here €620.00 would be paid to the BZSt. If you sell into the same country at two rates, you make two lines. Convert foreign-currency amounts at the ECB rate of the last day of the quarter; if there is none for that day, use the next day's (BZSt).

What this means for you: Calculate the VAT per country from the price less the VAT legally owed, and convert amounts at the ECB rate of the last day of the quarter where needed.

Step 5: File the return in the BZStOnline portal

You send the tax return electronically in the BZStOnline portal; the form also offers an import function. The deadline is one month after the quarter: 30 April for Q1, 31 July for Q2, 31 October for Q3 and 31 January for Q4. If you had no sales in the quarter you still file (nil return). Handing the return to an adviser is explained in OSS return filed by a tax adviser.

What this means for you: File in the BZStOnline portal by the end of the month after the quarter.

Step 6: Pay the VAT

The calculated VAT is due on the last day of the month after the quarter (§ 18j para. 4 UStG). Transfer it so that it reaches the competent Federal Treasury by then. State the payment reference number (Kassenzeichen) and the tax period; the BZSt assigns the number after your first return in the portal. Direct debit is not possible. More: paying the OSS return.

What this means for you: Pay so that the money reaches the Federal Treasury by the same date, with the reference number (Kassenzeichen) and the tax period.

Step 7: Store your VAT ID and OSS confirmation at eBay

eBay requires commercial sellers to store a valid German VAT ID, and according to eBay you can also confirm your OSS participation there. Name and address must match the BZSt notice. This is an entry in your eBay account and does not replace the return at the BZSt.

What this means for you: Entering your VAT ID at eBay is only an account entry; you still file the OSS return yourself at the BZSt.

Which mistakes happen often?

Assuming eBay files for you. You file the OSS return yourself at the BZSt.
Including domestic sales (shipped within Germany) in the OSS return. They belong in the advance return.
Reporting gross amounts. The tax base is the consideration without VAT.
Using the rate of the sale day. For foreign currency the ECB rate of the last day of the quarter applies.
Paying without the payment reference number. The BZSt cannot allocate the payment otherwise.
Not filing when sales are zero. The nil return is mandatory.

What this means for you: You file yourself, domestic sales stay out, amounts are net and a nil return is mandatory.

How VAT GPT helps

This is how your eBay sales get into the OSS return:

Upload files: Your eBay report (Orders Report from Seller Hub as CSV) and invoices. The AI reads amounts, countries and tax rates.
Check the result: VAT GPT assigns eBay items to goods categories and uses the stored tax rate for each destination country, including reduced rates; uncertain assignments are flagged for review. You check and confirm.
Send: With VAT GPT Pro the OSS return goes directly to the BZSt.

Everything is in one place:

advance VAT return
annual VAT return
OSS return
EÜR
trade tax return
income tax return

There are Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro. Try for Free Now

Frequently asked questions

How often do I file the OSS return for eBay? Once per quarter, within one month after the quarter ends.

Where do I file the OSS return? Electronically in the BZStOnline portal of the Federal Central Tax Office. All forms of the scheme must be sent electronically.

Do I file if I had no eBay sales to other EU countries? Yes, as long as you take part in the OSS: even if there were no sales in the quarter, a nil return is due.

What do I do if I find an error in a filed return? You report corrections made within three years after the end of the period with a later return, stating the affected period (§ 18j para. 4 UStG). More: correcting an OSS return.

As a small business owner, must I store a VAT ID at eBay too? According to eBay, yes: small businesses must also apply for a VAT ID and store it at eBay.