OSS return not filed or late: the consequences

In short

• First step: After ten days of delay the BZSt sends a reminder to your portal inbox.
• Cost: The country of consumption sets penalties and surcharges under its own law, not the BZSt.
• Exclusion: only for repeated breaches; it lasts two years across the whole EU.

What happens if you do not file the OSS return?

The return is due one month after the end of the quarter: 30 April, 31 July, 31 October, 31 January. After that:

A quarter without sales also needs a return, the nil return. A missing nil return also triggers the reminder, and it counts towards exclusion just like a missing return with sales. If you cannot log in because the ELSTER letter is missing, see ELSTER activation letter not received: what to do.

What this means for you: file every missed quarter at once; the BZSt reminds you on day ten and penalties come from the country of consumption.

When are the next OSS dates, and when does the reminder come?

The reminder from the BZSt comes on the tenth day after the end of the deadline. According to the guidance of the European Commission, the deadlines do not move when they fall on a weekend or a public holiday. All dates are in OSS deadlines 2026 and 2027.

The return also may not be filed before the end of the quarter (European Commission).

What this means for you: Even if the due date is a weekend, you must have the return and the money done before it; plan the last working day as your deadline.

How do you file a missed return late?

1. File the return immediately, in the BZStOnline portal. In the form you enter the tax period, that is, the missed quarter. A late return also goes to the BZSt, not to the individual countries, as long as no more than three years have passed since the deadline; after that you file it directly in the countries of consumption.
2. Pay by bank transfer to the Federal Treasury (Bundeskasse). Put the Kassenzeichen and the tax period in the payment reference. The BZSt gives you the Kassenzeichen after your first return.
3. Check your portal inbox. The BZSt sends reminders and feedback through the portal. A country of consumption follows up with further reminders.
4. Several quarters open? Each missed quarter has its own return and its own payment.
5. Fix the cause: put all four quarterly dates in your calendar and start the payment a few days before the end.

How the return is built is covered in How to submit an OSS VAT return in Germany: step by step. A mistake in a filed return is corrected in a later return, see Correcting an OSS return. Before you file, run through Check your OSS return before filing: a checklist.

What this means for you: file the late return in the BZStOnline portal, pay with your Kassenzeichen and treat each missed quarter as its own return.

What does being late cost?

Surcharges and penalties. For the OSS procedure at the BZSt, § 18j para. 7 UStG applies only the Fiscal Code provisions it lists; the late-filing surcharge (§ 152 AO) and the late-payment surcharge (§ 240 AO) are not among them. The European Commission's guide says penalties and charges for a late return or payment are the responsibility of the country of consumption, under its own rules and procedures. What lateness costs therefore depends on the country the VAT is due to. Neither the BZSt nor the Commission names a fixed amount.

Payment forgotten. If you do not pay, or pay only part, the BZSt sends you a reminder on the tenth day after the due date. Further steps belong to the country of consumption. If a country of consumption has already reminded you, you pay the outstanding amount directly to that country; a payment to the BZSt is then not passed on but returned to you.

What this means for you: expect no fixed amount from the BZSt; what a delay costs depends on the country the VAT is due to.

When are you excluded from the OSS?

The BZSt writes (in German) that a trader who repeatedly fails to meet obligations, or is late with them, is excluded. German law says the same for the return and for records (§ 18j para. 6 UStG). A single breach is not meant.

As a minimum case, EU law names three periods in a row for which you received a reminder to file and did not file within ten days. For payment the same applies, unless the outstanding amount is below 100 euros per period (Article 58b(2) Implementing Regulation (EU) No 282/2011).

The exclusion applies from the quarter after it is notified and lasts two years, in every EU country and for all special schemes. Afterwards you handle VAT on those sales directly with the authorities of the countries of consumption. Full detail is on the OSS exclusion page.

What this means for you: one missed quarter does not exclude you, but three reminders in a row without a return can, and the ban lasts two years.

Is there an extension for the OSS return?

No. § 18j para. 4 UStG sets the period itself. § 18j para. 7 UStG lists the Fiscal Code provisions that apply to the OSS procedure: a few sections, the Second Division of Part Three (administrative acts, from § 118) and Part Seven (appeals). The extension of deadlines (§ 109 AO) sits in the First Division of Part Three and is not among them. If the deadline falls on a weekend or public holiday, it does not move, says the European Commission. Deadlines for your own income tax return are in Income tax return for the self-employed: deadlines.

What this means for you: do not plan on an extension; the deadline stays the same even on a weekend or public holiday.

If you missed the registration deadline

"Missed deadline" can also mean the notice of participation. If you pass the 10,000-euro threshold mid-quarter, you have until the tenth day of the following month to register and choose "erstmalige Leistungserbringung" (first supply) in the form. After the tenth day, retroactive registration is not possible. According to the European Commission, a trader who misses this deadline must account for the VAT directly in the countries of consumption. See The EU VAT OSS threshold of 10,000 euros: examples and OSS registration in Germany: step by step. The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).

What this means for you: if you passed the 10,000-euro threshold, register by the tenth day of the following month or account for the VAT directly in the countries of consumption.

Which mistakes come up most often?

• Skipping the nil return. The return is due even without sales.
• Transferring on the deadline day. What counts is arrival at the Federal Treasury.
• Paying without the Kassenzeichen. The BZSt cannot match the payment properly.
• Relying on direct debit. It is not possible in the OSS.
• Missing portal messages. Reminders arrive through the portal; the BZSt recommends switching on the notification function.
• Leaving a reminder unanswered. Three unanswered reminders in a row are the minimum case for exclusion.

What this means for you: file even a nil return, pay with the Kassenzeichen and answer every reminder so none counts towards exclusion.

How VAT GPT helps

VAT GPT prepares the return that you file late or on time from now on. In three steps:

1. Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
2. Check: VAT GPT breaks down the VAT for Germany and the EU (OSS) and calculates the OSS return for all EU countries. You check and confirm.
3. Send: With VAT GPT Pro, the OSS return goes directly to the Federal Central Tax Office.

You make the payment to the Federal Treasury through your bank; the app shows you the payment details. Try for Free Now

Frequently asked questions

What happens if I do not file the OSS return? The BZSt reminds you on the tenth day after the deadline. If you leave the reminders unanswered over several quarters, exclusion follows; the country of consumption sets penalties.

Can I file an OSS return late? Yes, up to three years after the deadline. You file the return for the missed quarter in the BZStOnline portal and pay quoting the Kassenzeichen and the tax period.

What happens if I miss the deadline once? File the return late. By law you are excluded only for repeated breaches; the country of consumption can set penalties or surcharges under its own rules.

Can I get an extension? No. § 109 AO does not apply in the OSS procedure (§ 18j para. 7 UStG); file before the deadline.

Do I have to file without sales? Yes, as a nil return by the usual dates.

Does the transfer date or the arrival date count? The arrival at the Federal Treasury.

What if I registered too late? After the tenth day of the following month there is no retroactive registration; you then register in the countries of consumption.

What is the VAT OSS deadline? The OSS return is due one month after the end of each quarter, so by 30 April, 31 July, 31 October and 31 January. Return and payment have to be with the BZSt by then; the section above explains what follows if they are not.

Further reading

• How to submit an OSS VAT return in Germany: step by step
• What you need to file the OSS return in Germany: checklist with ELSTER certificate
• Paying the OSS VAT to the BZSt
• Correcting an OSS return: deadline, entry, refunds
• How to leave the OSS in Germany: deregistration at the BZSt
• Permanent VAT extension 2027: deadline and how to apply
• OSS return in euro: converting other currencies

Not tax advice: the content does not replace individual advice.

Sources

• BZSt: One-Stop-Shop, EU scheme (in German)
• § 18j UStG (in German)
• European Commission: Guide to the VAT One Stop Shop
• Implementing Regulation (EU) No 282/2011, Articles 58 to 58c
• Fiscal Code (Abgabenordnung), table of contents (in German)

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