Wann musst du die OSS-Erklärung abgeben?

Einmal pro Quartal, im Monat nach Quartalsende. Wir bereiten sie aus deinen Amazon- und Shopify-Daten vor und reichen sie für dich ein.

Ab wann brauche ich OSS?

Sobald deine EU-Verkäufe an Privatkunden zusammengerechnet über der Lieferschwelle liegen, nicht pro Land. Wir prüfen mit dir, ob du drüber bist, und melden OSS rechtzeitig an.

Was passiert, wenn du die Schwelle reißt?

Dann gilt für deine Verkäufe der Steuersatz des Ziellandes, gemeldet über OSS oder eine lokale Registrierung. Wer das übersieht, meldet monatelang mit dem falschen Satz.

Bis wann musst du dich für den OSS registrieren?

Vor dem Quartal, ab dem du OSS nutzen willst. Rückwirkend geht es nicht, deshalb kümmern wir uns früh darum.

Ersetzt der OSS die Umsatzsteuer-Voranmeldung?

Nein. Die normale Voranmeldung läuft weiter über dein Finanzamt, OSS kommt für die EU-Verkäufe an Privatkunden obendrauf. Beides bereiten wir aus denselben Daten vor.

Laufen PAN-EU-Verbringungen über den OSS?

Nein, das ist ein häufiges Missverständnis. Verschiebt Amazon deine Ware nach Polen oder Tschechien, brauchst du dort eine Registrierung. Die übernehmen unsere Partner vor Ort, wir melden die Verbringungen (ZM).

One-Stop-Shop (OSS) · VAT · PAN-EU

Setting up OSS and VAT in e-commerce properly

Selling to France, Spain or Italy and storing PAN-EU stock in Poland? We take care of OSS, advance VAT returns and intra-EU stock transfers, foreign registrations run through our partners (taxfish, AVASK). Based on real Amazon and Shopify data, not on Excel.

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 do OSS and PAN-EU in e-commerce go wrong?

OSS makes EU sales to private customers simple. It gets complex when Amazon, Shopify, PAN-EU warehouses and payment data come together.

OSS classified incorrectly

EU sales and the distance selling threshold were never checked properly, so filings go out too late or through the wrong scheme. Anyone who repeatedly gets OSS wrong is excluded and needs a separate registration in every country.

VAT based on gut feeling

The advance VAT return comes from Excel lists instead of real shop, marketplace and payment data. At the same time the advance VAT return, the EC Sales List and the OSS return run side by side, each with its own deadlines.

PAN-EU and warehouse locations overlooked

Amazon moves your goods across borders. If warehouse locations and intra-EU stock transfers are missing from the filing, what you report does not match reality. Intra-EU stock transfers do not run through OSS, you need a registration in the warehouse country.

How do VAT, OSS and PAN-EU work for
growing e-commerce companies?

We go through countries, warehouse locations, marketplaces and data sources with you and build a routine for advance VAT returns, OSS and intra-EU stock transfers. Every month you know what is reported where.

Data sources instead of estimates

Amazon, Shopify, payment providers and receipt tools are the basis, so that advance VAT returns and OSS come from data you can trace. We reconcile them with what the marketplaces report to the tax office anyway.

Connect Shopify, Amazon and payments
Get rid of manual lists
Define the data basis for advance VAT returns and OSS

Classifying OSS, PAN-EU and warehouse locations correctly

We check which countries, warehouse locations, intra-EU stock transfers and filing routes are relevant for you. If foreign registrations are needed, our local partners take care of them. We register OSS in time, because it cannot be done retroactively.

Draw a clear line around the OSS scheme
Check PAN-EU and stock movements
Foreign registrations through partners

A routine that holds up every month

Data, obligations and responsibilities turn into a fixed process, so VAT is not improvised every time. Anyone who repeatedly breaches the OSS rules is excluded and needs separate registrations everywhere. That is exactly what the routine prevents.

Who does what by when, firmly agreed
Advance VAT return and OSS the same every month
Clear up questions before deadlines

Status check in 15 minutes

We look at countries, warehouse locations and data sources and turn them into a clean monthly routine. Free, 15 minutes, no preparation.

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.

Tool, standard tax firm or SPIELMANN?

OSS and PAN-EU need more than exports or a single filing. The difference shows when Amazon moves goods into a country where you are not registered.

Tool

Delivers data and exports, but does not handle the tax classification of countries, warehouse locations and filing routes.

Standard tax firm

Can file, but with PAN-EU, marketplace data and intra-EU stock transfers is often not deep enough in e-commerce.

SPIELMANN

Connects shop, marketplace and payment data with EU-wide VAT logic and a routine that holds up every month.

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

OSS, registrations and intra-EU stock transfers in one routine
VAT that is correct every month.

Shop, marketplace and payment data are properly assigned. Advance VAT returns, OSS and intra-EU stock transfers run in one routine instead of starting over each time.

Here is how it works: an introductory call in 15 minutes, a switch typically within 4 weeks, your effort under 30 minutes. We handle the communication with your previous advisor.

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

A clear data basis

Clean filing routes

Fewer questions before deadlines

SPIELMANN grows with you,
thanks to partners with more than 1,300 employees.

Frequently asked questions about OSS and PAN-EU

Here you will find answers to the most common questions about working together, switching and services.

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When do you have to file the OSS return?

Once per quarter, in the month after the quarter ends. We prepare it from your Amazon and Shopify data and file it for you.

From when do I need OSS?

As soon as your EU sales to private customers combined are above the distance selling threshold, not per country. We check with you whether you are above it and register OSS in time.

What happens if you cross the threshold?

Then the tax rate of the destination country applies to your sales, reported through OSS or a local registration. Anyone who misses this files at the wrong rate for months.

By when do you have to register for the OSS?

Before the quarter from which you want to use OSS. It cannot be done retroactively, which is why we take care of it early.

Does the OSS replace the advance VAT return?

No. The normal advance VAT return still runs through your tax office, OSS comes on top for EU sales to private customers. We prepare both from the same data.

Do PAN-EU stock transfers run through the OSS?

No, that is a common misunderstanding. If Amazon moves your goods to Poland or the Czech Republic, you need a registration there. Our local partners take care of that, and we file the intra-EU stock transfers (EC Sales List).

Technical Background: OSS and PAN-EU

The VAT basics for EU sales and warehousing.

Distance selling threshold, Section 3c (4) UStG

The threshold of 10,000 euros applies to distance sales and digital services to EU consumers combined, not per country. A voluntary waiver is binding for at least two calendar years.

Jurisdiction and registration, Section 18j (1) UStG

The Federal Central Tax Office is responsible for the One-Stop-Shop. Registration must take place before the start of the taxable period; retroactive registration is not possible.

OSS return, Section 18j (4) UStG

The taxable period is the calendar quarter. The return must be filed within one month after quarter-end, and the tax is due on the last day of the following month. No permanent extension under Section 46 UStDV applies.

Exclusion from the OSS, Section 18j (6) UStG

Anyone who repeatedly violates their obligations is excluded and barred for two years. During this period, a separate registration is required in each country of destination.

Intra-Community transfer, Section 3 (1a) UStG and Section 6a UStG

Transferring own goods to an EU warehouse is treated as a supply for consideration and is not covered by the OSS. It requires registration in the country of destination, acquisition tax there, a tax-exempt supply domestically, and a recapitulative statement.

Recapitulative statement and evidence, Section 18a UStG, Section 17b and Section 17d UStDV

The recapitulative statement is due by the 25th day and may be filed quarterly only as long as intra-Community supplies do not exceed 50,000 euros. Evidence is provided by the confirmation of arrival and documentary proof.

Setting up OSS and VAT in e-commerce properly

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