The One-Stop-Shop is a scheme that is used across the EU. Nevertheless, the registration and the submission of the OSS tax returns are country-specific. You can find out everything you need to know about the OSS procedure in Germany in the following article.
Antonia Klatt
Last Updated on 10 January 2022
Registration for the One-Stop-Shop in Germany
Although the One Stop Shop is an EU-wide procedure, the registration processes and the way in which OSS obligations have to be fulfilled differ from one member state to another.
In Germany, the One-Stop-Shop sign-up can be completed independently via the BOP portal of the Federal Central Tax Office. For this you have to have information about your company, your supply chains and your tax registrations as well as your ELSTER certification file ready.
Alternatively, hellotax can take care of your One Stop Shop registration in Germany. This enables you to complete the registration process with just a few clicks.
Creation of return files for the One Stop Shop in Germany
As soon as you are registered for the One-Stop-Shop in Germany, you regularly have to create One Stop Shop reports. To do this, you have to sort all your sales by country of origin and destination, as well as VAT rates. The sales are then entered in the German One-Stop-Shop form.
In Germany you can also process your One Stop Shop report with hellotax. To do this, you can easily import your sales data into our OSS software. The software automatically recognizes the countries of origin, destination and VAT rates and generates OSS reports that are ready for submission.
Submission of OSS reports in Germany
Just like many other tax returns, One-Stop-Shop returns not only have to be created but also submitted. This is done using the above mentioned form in the BOP portal.
For submission, all sorted and filtered sales must be entered individually in the form. You can find detailed instructions for submission of One Stop Shop reports for sellers registered for the One Stop Shop in Germany on our blog.
The German One-Stop-Shop and the small business regulation
The One-Stop-Shop procedure in Germany holds a few other surprises. For example, the new EU-wide delivery threshold, the One Stop Shop in Germany, and the German small business regulation interact with each other and complicate the decision-making process for OSS and the fulfillment of OSS obligations.
We have summarized all the special features of the One Stop Shop for small businesses for you on our blog. We have also put together a number of One-Stop-Shop examples that show whether registering for the OSS is worthwhile for you and what you need to pay attention to when creating OSS reports.
If you have any questions about One-Stop-Shop in Germany, don’t hesitate to contact us. We can clarify all of your questions in a non-binding consultation.
Hellotax One-Stop-Shop Solution
- Automated identification of B2C sales
- Automated determination of your tax rates
- Handling of OSS registrations and reports
- Quality control for your transactions
