OSS for Shopify: a guide for German D2C brands with deadlines and the BZSt portal (2026)
The One-Stop Shop can bundle EU VAT obligations for certain cross-border B2C sales. Here are data requirements, deadlines and control steps.
Summary
The One-Stop Shop is an EU special scheme for certain cross-border B2C sales. If the destination-country principle applies, OSS can bundle the filing through the Federal Central Tax Office (BZSt); alternatively, registration and filing duties can arise in individual member states. Check your case with your tax advisor.
When does OSS apply to you?
- You sell B2C (to private customers) into other EU countries.
- The EU-wide threshold and its conditions apply to your current and previous period, or you have waived the exemption.
- You sell physical goods (services have separate rules).
- You are based in Germany and use OSS as your central filing route.
The official EU-wide threshold is EUR 10,000 excluding VAT and is not meant as a separate limit per destination country. OSS itself is a special scheme; clarify registration and place of supply case by case.
The Shopify reality
Regardless of the shop system you use, you must evaluate delivery country, tax base, tax rate, refunds and period in a traceable way. Whether your current Shopify setup covers all steps, you check in Shopify's current documentation and with your tax advisor.
- Correct tax rates per country: use current rates from an official source and review the shop configuration regularly.
- Separate booking per country: in accounting, EU revenue must be separated by destination country and tax rate (own accounts or tax keys) so the firm can evaluate it for the OSS return.
- Quarterly reporting: the OSS return must be submitted every quarter by the end of the following month in the BZStOnline portal: for Q1 by 30 April, Q2 by 31 July, Q3 by 31 October and Q4 by 31 January. A nil return must be filed even without sales.
What can go wrong
Mistake 1: OSS and other sales are not separated
Assign sales to the procedure that actually applies and avoid double reporting. The concrete treatment belongs in the discussion with your tax advisor.
Mistake 2: returns are not reported back
Refunds and later corrections must be assigned to the right original sale and to the correction period that applies under the current BZSt rule.
Mistake 3: the wrong customer address as a basis
The place of supply for VAT depends on the specific facts. Use reliable shipping and delivery-country information and have special cases reviewed for tax.
During the year, check whether delivery country, tax rate, refunds and data completeness fit together. The official OSS return remains quarterly.
The monthly workflow (from practice)
- On the 1st of the month: filter all orders of the previous month by delivery country.
- Per country: sum of net revenue + reported OSS tax from the Shopify export.
- Offset returns: all refunds of the month where the original order was subject to OSS in an earlier quarter.
- Agree DATEV mapping and accounts per tax case with your tax advisor; do not adopt a flat account number unchecked.
- Transfer the reviewed values in the BZStOnline portal (BOP); you can use an ELSTER certificate to log in. NorthProfit produces an OSS report but does not file it with the BZSt.
- Payment to the Federal Treasury by the end of the month after quarter end. The payment reference contains the payment reference number and the tax period; direct debit is not possible.
If you have already made mistakes
According to the BZSt you correct returns already submitted in a subsequent return: the correction section is broken down by quarter and member state. Prepare a traceable statement and agree period and submission with your tax advisor instead of assuming flat retroactive deadlines.
NorthProfit supports OSS reports by delivery country and can take refunds into account in the data basis. The report must be reviewed before submission; NorthProfit does not take over OSS filing.