OSS returns: how to report refunds and negative sales

A return or credit note from an earlier quarter does not go in as negative sales. You report it as a correction in a later OSS return, for the quarter of the sale and the EU country concerned, within three years. With a negative balance you pay nothing there and the EU country refunds it. Nothing is offset between countries.

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 short

Where and how: In the corrections section, enter quarter, EU country and amount; a correction can be negative.
Deadline: Corrections are possible within three years of the last day of the filing deadline.
Credit: First offset against the same country's tax; the EU country refunds the rest.

Where do you enter a return or credit note?

An already submitted return can generally only be corrected in connection with a following return. The BZSt writes that if a return that has already been submitted must be corrected, the correction is to be made in a subsequent return. The form has a special section where you break the corrections down by tax period and EU member state. The law says the same (§ 18j (4) sentence 5 UStG). You declare corrections made within three years after the last day of the filing deadline with a later return. You state the tax period you are correcting. The Amazon VAT report is explained in Amazon VAT report CSV: VAT and OSS returns from the AVTR.

The European Commission's guide deals explicitly with a credit note in a later quarter. You handle it by correcting the OSS return for the period in which the supply was declared. For a return in the same quarter as the sale, the guide says nothing. The BZSt OSS page does not name cancellations or returns explicitly either (checked on 26 October 2026). How to convert amounts in another currency into euros is shown in the article on the OSS return in euros: Converting foreign currency correctly.

Two points in time from the EU guide on declaring and paying in the OSS:

When	What applies
Before sending	You can correct the return at any time.
After sending, periods from 1 July 2021	Corrections belong in a subsequent return.

What this means for you: Enter a return or credit note as a correction in a following return, not as a negative sale.

How do you enter it in the BZStOnline portal?

The portal help has a sub-page called "Berichtigung früherer oder späterer Besteuerungszeiträume" (correction of earlier or later tax periods). Here is how to proceed:

Open the page "Liste der Umsätze und Berichtigungen" and click "Weitere Daten hinzufügen".
Choose the country of consumption you want to correct.
Create a new correction entry and fill in the sub-page "Berichtigung früherer oder späterer Besteuerungszeiträume".
Enter the quarter concerned and the corrected tax amount. If previously declared tax amounts have fallen away, you enter 0.00 under "Berichtigter Steuerbetrag".

The form calculates the value under "Erklärter bzw. zu erstattender Steuerbetrag des angegebenen Quartals" itself. According to the help, a negative amount in that column means a refund.

For the CSV import: the BZSt import help has row type 6, "Berichtigung früherer oder späterer Besteuerungszeiträume" (correction of earlier or later tax periods). A row needs the country, the year and quarter of the corrected period, the tax amount declared so far and the corrected tax amount. Both amounts are positive numbers or 0.00, and the corrected amount must differ from the earlier one. If the tax has fallen away completely, you enter 0.00 as the corrected amount. So you do not type a minus sign yourself. The country must also appear in the file as row type 1.

What this means for you: Use the portal's correction page and enter the corrected amount, without a minus sign.

Negative balance: who pays, who refunds?

The EU guide distinguishes two parts of the return. The part for the supplies of the current quarter cannot be negative. The corrections part can be negative, and with it the balance for a single EU country. The total across all countries cannot be negative.

For every country, the tax of the current quarter and the corrections are set off against each other:

Balance above zero: you pay this amount.
Balance zero: you pay nothing for this country.
Balance below zero: you overpaid; the EU country refunds the amount.

A negative amount for one country is never offset against tax you owe to other countries.

What this means for you: The sales part never goes below zero; only the corrections part can be negative, per country.

Example: two countries, two balances

The BZSt works through a simplified example. A trader declares for Q4 2021 tax of 100 euro for country X and 20 euro for country Y. In the same return, for Q3 2021 the trader declares correction amounts of minus 30 euro for X and minus 80 euro for Y.

Country	Tax current quarter	Correction earlier quarter	Result
X	100 euro	minus 30 euro	70 euro to pay
Y	20 euro	minus 80 euro	60 euro refund

The trader pays 70 euro and has a refund claim of 60 euro against country Y. The 60 euro from Y do not reduce the 70 euro for X.

What this means for you: Pay the country with a positive balance and claim the refund from the country with a negative one; they are not offset against each other.

Who refunds, and when?

A credit that remains after offsetting must be refunded to you by the EU country concerned (BZSt). The European Commission recommends refunding overpayments within 30 days of the decision to agree to the correction. This is not binding, because countries decide under their national law. A country can check a correction. If it agrees, it pays you directly. It may also set the amount off against other debts you owe that country, if its law allows this.

What this means for you: Expect the refund from the EU country concerned, and expect that it may check your correction first.

What applies after three years or after leaving the OSS?

After three years: according to the BZStOnline portal help, you can correct returns up to three years after the last day of their filing deadline. After that, an EU country may accept corrections under its national rules; then you contact that country directly. That is no longer part of the OSS (EU guide).
After leaving: if you have already filed the return for your last quarter, you declare corrections directly in the EU countries concerned (BZSt). On leaving: Deregistering from the OSS.
Bad debt: if a customer does not pay and the country of consumption allows a reduction, you correct the amount in a later OSS return like any other correction. The country can check the correction (EU guide).

What this means for you: Correct within three years in the OSS; after that, contact the EU country directly.

Which mistakes come up most often?

Entering a return as negative sales in the current quarter. The sales part cannot be negative; returns from earlier quarters belong in the corrections part.
Stating the wrong period. The correction refers to the quarter in which you declared the sale.
Offsetting a minus against the payment for another country. That is not possible; countries are calculated separately.
Sending the return a second time. A submitted return can generally only be corrected with a following return.
Missing the three years. After that a correction no longer goes through the OSS.
Looking for the refund at the BZSt. The EU country concerned refunds.

For where to find sales figures, see Annual sales on Amazon and eBay: which report shows them and Download your Etsy sales report (CSV) for taxes.

What this means for you: Put returns from earlier quarters in the corrections part and name the right quarter.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

It calculates the OSS return from your reports and invoices:

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.

The same OSS return cannot be submitted again for the same period. Corrections can go into your next quarterly return; VAT GPT points this out after the submission. Try VAT GPT

Frequently asked questions

How do I report a return in the OSS? As a correction in a later OSS return, for the quarter and the country in which you declared the sale.

Can an OSS return be negative? The part for the sales of the quarter cannot. The corrections can be negative, and with them the balance for a single country. The total across all countries cannot be negative (EU guide).

How do I enter a return from an earlier quarter in the CSV import? In row type 6, with the country, the year and quarter of the corrected period, and the tax amount declared so far and the corrected one. Both amounts are positive numbers or 0.00 (BZSt import help).

Who refunds me a credit? The EU country concerned. The BZSt first offsets it against the tax declared for the same country; the member state refunds any remainder.

Can I offset a minus from one country against the tax for another country? No. A negative amount for one country is never offset against the tax for other countries.

How long can I correct an OSS return? Within three years after the last day of the filing deadline.

What about a return in the same quarter? The EU guide covers a credit note in a later quarter; it says nothing about the same quarter. If in doubt, ask the BZSt or your tax adviser.

What do I do after leaving the OSS? If you have already filed the return for your last quarter, you declare corrections directly in the EU countries concerned.