Wann ist die OSS-Erklärung fällig?

Einmal pro Quartal, kurz nach Quartalsende, die Zahlung gleich mit. Auch ohne Umsätze ist eine Nullmeldung Pflicht. Wir halten die Termine für dich.

Kann ich die OSS-Frist verlängern?

Nein. Anders als bei der normalen Voranmeldung gibt es hier keine Verlängerung. Deshalb steht die Meldung bei uns vor der Frist.

Läuft mein PAN-EU-Lager über OSS?

Nein. Ware ins Amazon-Lager in Polen oder Tschechien zu verschieben ist kein OSS-Fall. Dafür brauchst du eine Registrierung vor Ort und die Zusammenfassende Meldung, das übernehmen wir mit unseren Partnern.

Ab wann brauchst du den OSS überhaupt?

Sobald deine Verkäufe an Privatkunden im EU-Ausland die EU-weite Schwelle überschreiten. Sie zählt über alle Länder zusammen, nicht pro Land. Wir behalten sie im Blick.

Wer ist für den OSS zuständig?

OSS läuft zentral über das Bundeszentralamt für Steuern in Saarlouis, deine reguläre Umsatzsteuer weiter über dein lokales Finanzamt. Die Registrierung muss vor Quartalsbeginn stehen. Für dich ändert sich nichts, wir bedienen beide Wege.

Was passiert bei verspäteter Abgabe?

Zuschläge, und zwar aus jedem Land, in das du verkauft hast, nach dessen Regeln. Deshalb melden wir vor der Frist, nicht am letzten Tag.

Kannst du aus dem OSS ausgeschlossen werden?

Ja, bei wiederholten Verstößen. Dann brauchst du in jedem Land, in das du verkaufst, eine eigene Registrierung mit lokalem Steuerberater. Genau das vermeiden wir mit einer festen Quartalsroutine.

Wo liegen meine OSS-Aufzeichnungen?

Digital bei uns, getrennt nach Land und Steuersatz, so lange wie vorgeschrieben. Kommt eine Rückfrage aus einem anderen EU-Land, liegt alles bereit.

OSS | VAT | EU sales

OSS return: on time every quarter, from real data

Do you sell to private customers in France, Spain or Italy? Then you report the VAT once per quarter, centrally through the OSS. We take care of registration, data reconciliation and filing, so no deadline slips and no exclusion looms.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.

Where does the OSS return go wrong?

What matters is whether the data chain from Amazon and Shopify through to the OSS return stays traceable. The return is only as good as the data behind it.

The deadline is calculated wrong

The OSS return is due once per quarter, shortly after quarter-end, and it cannot be extended. Even without sales you have to file a nil return.

Intra-EU stock transfers do not belong in the OSS return

Intra-EU stock transfers do not belong in the OSS return. OSS only covers sales to private customers in other EU countries. If you move your own goods into the Amazon warehouse in Poland, you need a local registration and the EC Sales List. We handle both.

Filing from the Amazon report instead of the books

An Amazon or Shopify report is not bookkeeping and is not enough as evidence. We prepare your sales cleanly by country and tax rate and keep everything for as long as required.

How does SPIELMANN handle the OSS return?

OSS runs centrally through the Federal Central Tax Office in Saarlouis, regular VAT through your local tax office. We keep the two routes apart and the deadlines together.

1. Clarify registration and thresholds

The registration has to be in place before the quarter starts, it cannot be backdated. We check whether you exceed the EU-wide threshold and register you in time.

Review shop, marketplace and payment data
Clarify account mapping
Cross-check receipts and data quality

2. Data instead of estimates

We prepare Shopify, Amazon and payment data so the return is built from real records. We reconcile it with what Amazon reports to the tax authorities anyway. If your return differs, that shows up.

Cross-check platform reports
Reconcile settlement reports
Document differences

3. Deadlines in view

File late and you pay surcharges, in every country involved and under its own rules. Anyone who is repeatedly late is thrown out of the OSS. That is why our return is ready before the deadline.

Define responsibilities
File corrections cleanly
Meet the deadline every quarter

Status check in 15 minutes

We review registration, settlement data and returns and show you what needs to be sorted out before the next quarter.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

Smiling man with glasses and beard wearing a blue suit jacket and white shirt, sitting at a table with an open book and laptop.

Waiting, a standard tax firm or SPIELMANN?

File it yourself, use a tool or work with a firm focused on e-commerce? The difference does not show when filling in the form, it shows with intra-EU stock transfers, evidence and the question of what happens if you are excluded.

Waiting

Costs nothing at first, but every missed deadline costs extra in every EU country.

Standard tax firm

Can file, but often knows intra-EU stock transfers, foreign warehouses and Amazon data only by hearsay.

SPIELMANN

Takes over registration, data reconciliation and filing, and has every deadline in the calendar before you do.

Smiling man with glasses and beard wearing a light blue dress shirt looking to the right.

An OSS routine that runs the same way every quarter

Registration, thresholds, intra-EU stock transfers and evidence are in order, and the return is built from data instead of estimates. You know which countries need their own registration and which ones OSS covers.

Here is how it works: an introductory call in 15 minutes, a switch typically in 4 weeks, your effort under 30 minutes. We plan the OSS registration so that it is in place before the quarter starts.

Questions about OSS? We will clear that up in 15 minutes in an introductory call.

Evidence complete

Clear data foundation

Fewer queries before deadlines

Bookkeeping becomes management,
with figures that are traceable every month.

Frequently asked questions about the OSS return

Deadlines, warehouses abroad, exclusion, the questions from online retail.

Book an introductory call

When is the OSS return due?

Once per quarter, shortly after quarter-end, with the payment at the same time. Even without sales a nil return is mandatory. We keep track of the dates for you.

Can I extend the OSS deadline?

No. Unlike the regular advance VAT return, there is no extension here. That is why our return is ready before the deadline.

Does my PAN-EU warehouse run through OSS?

No. Moving goods into the Amazon warehouse in Poland or the Czech Republic is not an OSS case. For that you need a local registration and the EC Sales List, which we take care of with our partners.

When do you actually need the OSS?

As soon as your sales to private customers in other EU countries exceed the EU-wide threshold. It counts across all countries together, not per country. We keep an eye on it.

Who is responsible for the OSS?

OSS runs centrally through the Federal Central Tax Office in Saarlouis, your regular VAT continues through your local tax office. The registration has to be in place before the quarter starts. Nothing changes for you, we serve both routes.

What happens if you file late?

Surcharges, from every country you sold into and under its rules. That is why we file before the deadline, not on the last day.

Can you be excluded from the OSS?

Yes, after repeated violations. Then you need your own registration with a local tax advisor in every country you sell into. That is exactly what we avoid with a fixed quarterly routine.

Where are my OSS records kept?

Digitally with us, separated by country and tax rate, for as long as required. If a query comes in from another EU country, everything is ready.

Technical Background: OSS Return and Deadlines

The legal basis of the OSS return and its deadlines.

Deadline and taxable period, Section 18j (4) UStG

The taxable period is the calendar quarter. The return must be filed within one month after quarter-end, i.e., by April 30, July 31, October 31, and January 31. A nil return is mandatory even without sales.

No permanent deadline extension, Section 46 UStDV

The permanent extension applies only to advance returns under Section 18 (1) and (2) UStG, not to the OSS return. The one-month deadline cannot be extended, and there is no special advance payment.

Registration and threshold, Section 18j (1) UStG and Section 3c (4) UStG

The Federal Central Tax Office is responsible; registration must take place before the quarter begins. Sellers whose distance sales and digital services do not exceed 10,000 euros EU-wide combined remain exempt.

Transfers of goods, Section 3 (1a) UStG

Transferring own goods to another EU warehouse is a supply for consideration outside the OSS return. It requires registration in the destination country, acquisition tax there, exemption under Section 6a UStG, and a recapitulative statement under Section 18a UStG.

Late payment and exclusion, Section 18j (5) and (6) UStG

Late payment surcharges apply from the 10th day after the end of the second month following the taxable period; each member state of consumption imposes its own penalty. Repeated violations lead to exclusion with a two-year bar.

Records, Section 63 UStDV and Section 22 (2) UStG

A qualified third party must be able to gain an overview within a reasonable time; sales must be separated by tax rate. OSS records are retained for ten years under EU law; Section 147 (3) AO does not shorten this.

OSS return: on time every quarter, from real data

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.