Invoices for OSS sales: which VAT rate to show
You sell through the OSS to consumers in other EU countries and wonder whether you must write invoices, and at which rate? There is no duty to do so for these sales. If you write an invoice anyway, the German invoice rules apply. The VAT rate is then the one you also declare for that country in the OSS return.
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: 29 October 2026
In brief
- Duty: For distance sales to consumers in the OSS you need not issue an invoice.
- If you do: The rules of the country where you are registered apply, so Germany.
- VAT rate: The applicable rate belongs on the invoice; in the OSS that is the rate of the destination country.
Do I have to write an invoice for OSS sales?
Not for consumers. The law says in principle only that you are entitled to issue an invoice (section 14 (2) UStG). Duties apply in specific cases, for example for supplies to businesses. For a distance sale whose place under section 3c (1) is in Germany (the goods come from another EU country to consumers in Germany), you would normally have to issue an invoice; this duty falls away if you take part in the OSS (section 14a (2) UStG).
The European Commission confirms it in its OSS guide: under the Union scheme the supplier has no obligation to issue an invoice. If you choose to, the rules of the Member State where you are registered apply. For you that is Germany.
Selling to businesses is a different case: OSS and B2B sales.
What this means for you: for consumers in the OSS you need not issue an invoice; if you do, the German rules apply.
Which VAT rate goes on the invoice?
The invoice must show the applicable tax rate and the tax amount on the consideration (section 14 (4) no. 8 UStG). In the OSS the applicable rate is the rate of the country you deliver to. It is the same rate you state for that country in the OSS return. You find the rates in OSS VAT rates of the EU countries.
Note: the statute text names no special invoice rate for the OSS. The statement that the destination country's rate belongs on the invoice follows from the sale being taxed there and reported that way. If you are unsure in a particular case, have it clarified with your tax adviser.
What this means for you: put the rate of the destination country on the invoice, the same one you report for that country.
What does an invoice with a foreign VAT rate look like?
Example: you supply goods worth €80.00 net to a private customer in France and charge €6.00 for shipping. France: 20% (TEDB, as of 21 October 2026).
| Item | Amount |
|---|---|
| Goods, net | €80.00 |
| Shipping, net | €6.00 |
| Consideration total | €86.00 |
| VAT rate | 20% |
| Tax amount | €17.20 |
| Invoice total, gross | €103.20 |
You state the rate and the tax amount explicitly. Among the other details an invoice must contain is the consideration broken down by tax rate. All mandatory details are in Invoice mandatory details under section 14 UStG.
What this means for you: show the net amounts, the rate and the tax amount explicitly, as in the table.
What does "VAT calculated for the destination country" mean?
The phrase means: the tax was calculated at the rate of the country where the goods arrive, not at the German rate. The reason is in the law: for an intra-Community distance sale, the place of supply is where the goods are when transport or dispatch to the customer ends (§ 3c (1) sentence 1 UStG). So the sale is taxed in the destination country.
"Declared in the country of delivery" then means: the seller reports this tax for the destination country. If the seller takes part in the OSS, they do so centrally in one return to the BZSt rather than separately in each country (§ 18j UStG).
Two limits belong to this:
- Below 10,000 euros: If distance sales and telecommunications, broadcasting and electronically supplied services to consumers in other EU countries together did not exceed 10,000 euros in the previous year and do not exceed it in the current year, the German rate stays, provided the seller is based only in Germany and has not waived this rule (§ 3c (4) UStG).
- Sales to businesses: If the seller supplies a business with a VAT ID, it is not a distance sale but a different rule: Intra-Community supply to businesses.
The exact wording on a marketplace invoice can differ from case to case. This page explains the tax meaning under the law, not a specific invoice text from Amazon or eBay.
What this means for you: A foreign VAT rate on an invoice is normal for a distance sale above the 10,000 euro limit; it is the rate of the country the goods were delivered to.
What about Amazon and eBay invoices?
On Amazon there is the VAT Calculation Service: according to Amazon it automatically prepares electronic VAT invoices and makes them available to customers for download. When it applies to whom is in Amazon VAT Calculation Service. More on VAT on Amazon invoices: Amazon VAT invoice for German sellers. If you write the invoice yourself, for example for an eBay sale, everything above applies.
What this means for you: Amazon prepares invoices through its VAT Calculation Service; for your own invoices, for example on eBay, the rules above apply.
How VAT GPT helps
- Upload: You upload your Amazon and eBay reports.
- Check: VAT GPT builds the OSS breakdown by country from them, so you see which country has which sales. You check it.
- Send: Sending the OSS return is a Pro feature. VAT GPT can also create invoices as ZUGFeRD and XRechnung.
There is Free, Go (30 days free with all Pro features) and Pro. Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Does the German 19% rate appear on the invoice? Not for sales you declare in the OSS: the rate is that of the country you deliver to (section 3c (1) UStG).
Does the simplified small-amount invoice up to 250 euro apply? Not to these sales: the simplification does not apply to invoices for distance sales under section 3c UStG (section 33 sentence 3 UStDV). More on the small-amount invoice: Small-amount invoice up to 250 euro.
What does "VAT declared in the country of delivery" or "calculated for the destination country" mean? The tax was calculated at the rate of the country where the goods arrive and is taxed there (§ 3c (1) sentence 1 UStG). A seller in the OSS declares it centrally with the BZSt.
Why is there a foreign VAT rate on my invoice? Because the place of supply is in the destination country. Whether the German rate applies depends on the 10,000 euro limit (§ 3c (4) UStG).
Must the invoice be in German? We found no requirement on this in the sources we checked.