EU, abroad & reverse charge · 5.9
What is the OSS procedure?
Short answer
If your GmbH sells digital services or goods to private customers in other EU countries, above a combined threshold, the Umsatzsteuer (VAT) of the country where the customer resides applies. To avoid having to register in every single country, you report everything centrally via the One-Stop-Shop (OSS) at the Bundeszentralamt für Steuern (Federal Central Tax Office).
Key points
- Affected are, for example, online courses, e-books, apps, software subscriptions, and streaming to private customers, as well as the shipment of goods to private customers within the EU.
- Below the threshold: German VAT.
- Above the threshold: VAT of the customer's country, at their local tax rate.
- You register once with the Bundeszentralamt für Steuern and submit an OSS return quarterly.
- You need proof of where the customer is located, for example, billing address and country of the payment card.
- Sales to business customers do not run through the OSS, but via reverse charge.
Figures & thresholds (as of November 2026)
- Threshold: €10,000 per year, calculated across the entire EU combined
- OSS return: quarterly, by the end of the month following the quarter
Legal basis
§ 3a Abs. 5 UStG§ 3c UStG§ 18j UStG
Continue
- Next video: Selling via App Store and Marketplaces: Who Pays the VAT?
- Related: How do I invoice customers outside the EU?
With Pluto
← Back to topicPluto supports the OSS procedure and calculates using the tax rates of the respective countries.
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