OSS vs local VAT registration in EU countries: which fits when?

Do you ship from Germany to private customers in other EU countries? Then the OSS replaces registering in every destination country: one registration with the Federal Central Tax Office (BZSt), one return per quarter. For goods stored in another EU country the OSS is not enough: you will generally need your own VAT registration there. Both at once is possible.

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: 2 November 2026

Current deadlines (as of 2 November 2026)

OSS return, Q3 2026: the deadline (filing and payment) was Saturday, 31 October 2026; it did not move to Monday (§ 18j UStG). If you missed it, Missed the OSS deadline says what to do now.
OSS return, Q4 2026: due on Sunday, 31 January 2027; the last working day before it is Friday, 29 January 2027. Q1 2027 follows on Friday, 30 April 2027.
OSS threshold: 10,000 euros net turnover from all distance sales to other EU countries in the previous and the current year (§ 3c (4) UStG); the statute was unchanged on 30 October 2026.
Joining the OSS from 1 January 2027: the notification must be made before the quarter you start in (§ 18j (1) UStG), so by 31 December 2026; the first return is then due on 30 April 2027.

What this means for you: The OSS covers distance sales from Germany; stock in another EU country needs a local registration there. Decide before 31 December 2026 if you want the OSS from January 2027.

In short

Optional, but uniform: If you use the OSS, you apply it to all distance sales into all EU countries.
Warehouse in another EU country: Moving your own goods there is a supply (§ 3 (1a) UStG); you register there.
10,000 euro threshold: It covers distance sales only (§ 3c (4) UStG), not a warehouse abroad. The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).

Can the OSS replace my German VAT registration?

No. The OSS returns are in addition to your domestic return: you keep declaring your German sales in the advance VAT return to your tax office. What the OSS can replace is the registration in each destination country for pure distance sales from Germany.

What this means for you: keep your German VAT registration and add the OSS for distance sales to other EU countries.

OSS or local registration: what is the difference?

With the OSS you declare and pay the VAT of several EU countries centrally in one country where you are registered. For sellers from Germany that is Germany, and the return goes to the BZSt. Without the OSS, according to the European Commission, you would have to register in every country to which you supply private customers. Registration in the EU country is the classic route: you get a VAT number there and file there under that country's rules.

	OSS	Registration in the EU country
Where do you register?	only with the BZSt, once	in the country concerned
Who receives the return?	the BZSt, which forwards it to the destination countries	the tax authority of that country
How often do you file?	per quarter, one return for all countries	under the rules of that country
What does it cover?	distance sales to private customers in other EU countries	also sales from a warehouse in that country
Input VAT from the destination country	only through the input VAT refund procedure	under the rules of that country
Participation	optional, but uniform for all countries	needed per country where the duty exists

The OSS does not replace your domestic return: the OSS returns are in addition to the normal advance VAT return in Germany.

What this means for you: if you sell only from Germany to private customers abroad, one registration and one quarterly return cover all of it.

When is the OSS enough?

The OSS is enough if you supply private customers in other EU countries from Germany and the goods come from Germany:

You ship goods from your warehouse in Germany to private customers in other EU countries (distance sale, § 3c UStG).
Your distance sales are above the threshold of 10,000 euro or you have waived it; below the threshold, German VAT applies.
You have no warehouse and no other sales in the destination countries apart from these distance sales.

Then you register once with the BZSt. The steps: OSS registration in Germany: step by step; the return: Filing the OSS return.

What this means for you: goods that leave a German warehouse and no stock abroad: the OSS is enough.

When do you need a registration in the EU country?

The most common case is goods in a local warehouse. This affects sellers who move their own goods to another EU country, for example into a platform's fulfilment warehouse. For non-German Amazon sellers, see German VAT registration for non-German Amazon sellers.

Your own goods are transferred. If you move goods of your business from Germany to another EU country at your disposal, it counts as a supply for consideration (§ 3 (1a) UStG). It is also an intra-Community supply (§ 6a (2) UStG). In the recapitulative statement (Zusammenfassende Meldung) you give your VAT ID from the destination country for it (§ 18a (7) UStG). According to a study commissioned by the European Commission, the owner must register in the destination country to report the acquisition.
Sale from the foreign warehouse to customers in the same country. That is not a distance sale. The Commission mentions supplies within one Member State in the OSS only for marketplace operators that are deemed suppliers. For you as a seller, the registration in the destination country remains.
Sales from the foreign warehouse to a third country. Distance sales can be declared in the OSS even if the transport starts in another Member State (European Commission).

The marketplaces' seller help pages confirm this. eBay, for example, names "sales of goods from a local warehouse by a non-resident seller" as a case in which a registration is needed. It also points out that the thresholds differ from country to country. How this looks for Amazon warehouses is explained in OSS for Amazon sellers.

What this means for you: the moment your own goods lie in another EU country, plan a local registration there in addition to the OSS.

What does both at once look like? An example with a warehouse in Poland

You sell from your warehouse in Germany to private customers across Europe. You have also moved part of your stock to a warehouse in Poland.

Moving the goods to Poland: In Germany this is a supply that you report with the Polish VAT ID in the recapitulative statement. In Poland you register to report the acquisition.
Selling from the Polish warehouse to customers in Poland: Polish VAT, in the Polish return.
Selling from the Polish warehouse to customers in Czechia: a distance sale; it can be declared in the OSS.
Selling from the German warehouse to customers in France: also in the OSS, with the rate of the destination country (table of rates).

Which sales belong in which return depends on the individual case. Consult a tax adviser if you have warehouses abroad.

What this means for you: Sort every sale by where the goods start and where they end before you decide which return it goes into.

Which return is due by when?

The OSS return is due by the end of the month after the quarter (BZSt), and it cannot be filed before the quarter has ended. A local return abroad follows the rules of that country.

Return	Period	Due date	Note
OSS return (BZSt)	Q1: 1 January to 31 March	30 April	one return for all EU countries
OSS return (BZSt)	Q2: 1 April to 30 June	31 July	no shift if the date is a weekend or holiday
OSS return (BZSt)	Q3: 1 July to 30 September	31 October	31 October 2026 is a Saturday
OSS return (BZSt)	Q4: 1 October to 31 December	31 January of the next year	31 January 2027 is a Sunday
Local return in the EU country (for example Poland)	set by that country	set by that country	ask that country's tax authority

Source: European Commission, "Declare and pay in OSS": the OSS return and the payment are submitted by the end of the month following the tax period; the return may not be submitted before the end of the return period; the deadline does not change on a weekend or public holiday.

What this means for you: put the four OSS dates in your calendar once; a late OSS return can lead to a reminder and, if it repeats, to exclusion (§ 18j (6) UStG).

Use the OSS for some countries and not for others?

Not for the same distance sales: participation in the OSS applies uniformly to all EU countries (§ 18j (1) UStG). The European Commission puts it like this: whoever uses the OSS applies it to all supplies covered by the scheme in all Member States concerned. You cannot use it just for individual countries. If you would rather register directly in individual countries, that works only for sales that are not covered by the OSS. An example is the warehouse abroad. On marketplaces, see Marketplace VAT liability in Germany (§ 25e UStG).

What this means for you: you cannot pick countries; if you want local registration for a country, it covers only sales the OSS does not cover.

Which mistakes come up most often?

Thinking only of the OSS when goods are stored abroad. The OSS does not cover sales from the foreign warehouse to customers in the same country.
Seeing the 10,000 euro threshold as a free pass. It applies only to distance sales, not to moving goods into a warehouse.
Forgetting the transfer in the recapitulative statement. The OSS does not replace it.
Wanting to use the OSS for individual countries only. Participation is uniform for all EU countries.
Mixing the OSS return and the local return. Every sale belongs in exactly one return.
Deducting input VAT in the OSS return. That is not possible: input VAT from countries where you only have OSS sales can be claimed only through the input VAT refund procedure.

If you lose the OSS, see Excluded from the OSS: reasons, the ban, what follows.

What this means for you: the warehouse abroad is the item most sellers miss; check where your stock lies before you file.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany – your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. It separates the OSS sales in your reports from German sales and from sales you report in another country:

Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
Check: VAT GPT breaks down the VAT for Germany and the EU (OSS) and calculates the OSS return for all EU countries. VAT GPT shows the VAT that you have to report through your own registration in another country as an overview. You check and confirm.
Send: With VAT GPT Pro, the OSS return goes directly to the BZSt.

You register for the OSS in the BZStOnline portal. Try VAT GPT

Frequently asked questions

Do I need a VAT registration in the EU country if I use the OSS? Only if you make sales there that the OSS does not cover. An example is sales from a warehouse in that country to customers in the same country. For pure distance sales from Germany, the OSS is enough.

Does the OSS replace my German advance VAT return? No. The OSS returns are in addition to the domestic return. You continue to declare your domestic sales to the tax office.

What applies if I have goods in an Amazon warehouse in Poland? Moving the goods is a supply for which you must be registered in Poland. Sales from the warehouse to customers in Poland belong in the Polish return. More on Amazon warehouses in OSS for Amazon sellers.

Can I use the OSS for individual countries only? No, participation applies uniformly to all EU countries.

What happens if I do not file the OSS return? The BZSt sends a reminder; the Member States are informed. In case of repeated breaches the OSS can be withdrawn (§ 18j (6) UStG).

Do I have to register in the destination country if I stay below 10,000 euro? Not for pure distance sales: below the threshold German VAT applies, as long as you have not waived the threshold. If you have a warehouse in the destination country, the threshold does not apply to those sales.

How do I register for the OSS in Europe? If you are established in Germany, you register once, electronically, with the Federal Central Tax Office (BZSt) in the BZStOnline portal; participation covers all EU countries. The steps are in OSS registration in Germany.

Which VAT ID number do I need for the OSS? The OSS application states your German VAT identification number (USt-IdNr.). Details: OSS registration in Germany.