OSS return: how often and by when?

How often do you have to file the OSS return? Once per calendar quarter, not monthly (§ 16 (1d) UStG). You file and pay by the end of the month after the quarter: 30 April, 31 July, 31 October and 31 January of the following year. If registered for the OSS, you file a nil return even without sales.

Last updated: 2 November 2026

In short

Payment: It must have reached the federal cash office by the same day; there is no direct debit.
Corrections: in a later return, within three years of the last day of the filing deadline.
Advance return: It has its own periods and deadlines; the permanent extension does not apply to the OSS.

Why is the OSS period the quarter and not the month?

The OSS has no choice of rhythm. For businesses using the scheme the tax period is the calendar quarter (§ 16 (1d) UStG). You transmit the return within one month after the end of the tax period, and the calculated tax is due on the last day of the following month (§ 18j (4) UStG).

The advance VAT return works differently: the advance return period is generally the calendar quarter, or the calendar month if the previous year's tax was more than €9,000 (exceptions in § 18 (2) and (2a) UStG), and the return is due on the tenth day after the end of the period (§ 18 (1) and (2) UStG). With a permanent extension (Dauerfristverlängerung) the tax office extends this deadline by one month (§ 46 UStDV); it does not apply to the OSS return, because § 46 UStDV covers only advance returns under § 18 (1), (2) and (2a) UStG. So the two returns are kept separate. More: German advance VAT return: filing online.

What this means for you: File one OSS return per calendar quarter; there is no monthly option, and your advance return rhythm does not change that.

By when do you have to file and pay?

The BZSt gives these dates for the return:

Quarter	Period	OSS return and payment by
1st calendar quarter	January to March	30 April
2nd calendar quarter	April to June	31 July
3rd calendar quarter	July to September	31 October
4th calendar quarter	October to December	31 January of the following year

The deadlines do not move when they fall on a weekend or a public holiday (guidance of the European Commission); 31 January 2027, for example, is a Sunday, so plan the last working day before it as your deadline.

The payment must be transferred early enough to reach the competent federal cash office by the end of the month after the quarter. Direct debit is not possible. The payment reference must show the Kassenzeichen and the tax period. More: Paying the OSS VAT to the BZSt.

What this means for you: Send the return and make the payment by the quarter's date, and quote the Kassenzeichen and tax period with the transfer.

What happens if the payment does not arrive?

The European Commission describes the same rules for all member states. In overview:

Rule (European Commission)	Content
Reminder	The member state of identification sends an electronic reminder on the tenth day after the due date.
Exclusion	Anyone who receives such a reminder for three consecutive quarters and in each case does not pay the tax in full within ten days of the reminder is excluded, unless the unpaid amount per period is below €100.
Filing too early	The OSS return can only be submitted after the end of the period.

The BZSt also excludes businesses that repeatedly fail to meet their obligations or do not meet them on time. Source of the table: European Commission, One Stop Shop: Declare and pay (English original text).

What this means for you: pay on time; a reminder comes as early as the tenth day after the due date, and three quarters in a row with open amounts can lead to exclusion.

Do you file without sales? The nil return

Even if you made no sales in the quarter, a return must be filed on the dates, the so-called nil return. Forgetting it breaches your duties. The BZSt excludes businesses that repeatedly fail to meet their duties, or to meet them on time, from the scheme.

What this means for you: File a nil return even when you had no sales, or you risk breaching your duties.

When do you file the first return?

Registration generally starts on the first day of the calendar quarter after the application. You file your return for the quarters in which you are registered. If you exceed the €10,000 threshold in the middle of a quarter and are not yet registered, you can register until the tenth day of the following month: in the registration form you choose "first supply" (erstmalige Leistungserbringung) and enter the day the threshold was exceeded. Retroactive registration after the tenth day of the following month is not possible. More: OSS registration in Germany and The EU OSS threshold of 10,000 euros. The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).

After your first return the BZSt assigns you a Kassenzeichen. You find it in the portal mailbox.

What this means for you: Expect your first return for the quarters in which you are registered, and look for the Kassenzeichen in the portal mailbox.

Do you still file after deregistering?

Even after you leave the special scheme you must transmit a return for the tax periods in which a registration existed. Tax amounts that are due still have to be paid. More: Deregistering from the OSS.

What this means for you: File the returns for the registered periods and pay what is due even after you leave the scheme.

How do you correct a return?

You correct a return that has already been sent in a following return, stating the period concerned. You can do that within three years after the last day of the filing deadline (§ 18j (4) UStG). See Correcting an OSS return.

What this means for you: Correct a sent return in a following return within three years and name the period concerned.

Which mistakes come up most often?

Wanting to file monthly. The OSS only knows the calendar quarter.
Forgetting the nil return. Even without sales a return is due on the dates.
Filing but not paying. The payment is due at the end of the deadline too and must have reached the federal cash office by then.
Transferring too late. What counts is receipt, not the day of the transfer.
Transferring without the Kassenzeichen. Without it and the tax period the payment cannot be assigned.
Mixing up the OSS dates with the advance return date. The tenth day after the period and the permanent extension apply to the advance return, not to the OSS.

If you missed a deadline, OSS: missed the deadline says what to do now.

What this means for you: Keep the OSS on the quarter, file a nil return when needed and make sure the payment arrives in time.

How VAT GPT helps

VAT GPT works out the figures for the quarterly return from your data. In three steps:

Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT calculates the OSS return for all EU countries. 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

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Frequently asked questions

How often must I file the OSS return? Once per calendar quarter, in one return for all EU countries.

Do I have to file the OSS return monthly? No. The tax period is the calendar quarter (§ 16 (1d) UStG).

By when must I file the OSS return? By the end of the month after the quarter: 30 April, 31 July, 31 October and 31 January of the following year.

Do I have to file if I sold nothing? Yes, as a nil return on the dates given.

When must I pay? The payment must have reached the federal cash office by the end of the month after the quarter.

Does the deadline also apply to a correction? You make a correction in a following return, so on that return's date. You have three years for it, counted from the last day of the filing deadline.

Do I still have to file after deregistering? Yes, for the periods in which you were registered.

When does the tax administration remind me of a missing payment? According to the European Commission's rules on the tenth day after the due date, electronically, by the member state of identification.