Anyone who has registered for the One Stop Shop must submit OSS reports on a regular basis. However, the submission method has already changed several times in the first year of the One-Stop-Shop. The submission of the OSS report is currently being completed using a form. You can find out where you can find this OSS form and what information you need to have ready here.
Antonia KlattLast Updated on 10 January 2022
What is the OSS report form?
The submission of OSS reports is mandatory for users of the One-Stop-Shop. However, it is currently not possible by simply importing data from Excel or CSV files. Instead, a special form must be filled out for the One Stop Shop report. It is an online form that, although the One-Stop-Shop applies across the EU, is provided by the national tax authorities via their websites. If you have opted for the One-Stop-Shop procedure in Germany, you can find the OSS report form on the BOP portal of the Federal Central Tax Office.
Where can I find the form for the One Stop Shop report?
In order to find the form for the One-Stop-Shop report, you must first log into the BOP portal. This is done with the help of the certificate file that you received when you signed-up for the One-Stop-Shop and your log-in password.
As soon as you are logged in, you will find all forms of the Federal Central Tax Office under the tab “Formulare & Leistungen”. After you have opened the tab, you first display all available documents by clicking on “alle Formulare”.
Here you then select “Steuer-International”, as the one-stop procedure is an international program, although all duties are processed in Germany. In the next menu you finally navigate to “One-Stop-Shop (OSS) für in der EU ansässige Unternehmer – EU-Regelung (vormals Mini-One-Stop-Shop)”.
In this tab, all forms for the One-Stop-Shop are listed. The form for the One Stop Shop report is currently called “Steuererklärung für die OSS EU-Regelung”.
Caution: The names of the documents can of course change at any time. The OSS report form should always contain words such as “report”, “tax return”, or “OSS return”, since it is by and large a tax return, albeit a special one. As soon as you have clicked on the form, you should be able to select the tax period, for example Q2 2022, in the first step or, at the latest, the second step. This way you can be sure that you have found the right document.
After selecting the tax period, you can then enter all the data relating to your sales belonging to the OSS program. We have published step-by-step instructions for submitting the One-Stop-Shop report on our blog.
What data do I need to fill out the One Stop Shop report form?
After you have found the form for the One-Stop-Shop report, you first have to enter some basic data, such as your German VAT identification number (VAT-ID). Then you progress to the input of all sales data. Since the data has to be extremely sorted beforehand, it is advisable to have created a One-Stop-Shop report before logging in and then to transfer this to the form.
The process is time-consuming, especially for Amazon retailers who use the OSS and fulfillment programs, as all sales must be classified according to the country of origin and country of consumption of the deliveries, as well as VAT rates. The One-Stop-Shop examples that we have published on our blog show which sales have to be reported how and which sales can be found in the OSS report form.
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- Automated identification of B2C sales
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If you have any further questions about the submission or the form for the OSS report, please do not hesitate to contact us. We offer special OSS software that you can connect to your shop system and which automatically recognizes the VAT rates, as well as compiles finished OSS reports that you can submit immediately. Our team of specialist local tax advisors can also take care of the filings so that you can continue to focus on your business. Sounds interesting? Then contact us today and arrange a free consultation or find out more about our offers.
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