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One-stop-shop procedure: Simply explained

One-stop-shop procedure: Simply explained

One-stop-shop procedure: Simply explained

One-stop-shop procedure: Simply explained

What is the one-stop-shop procedure (OSS procedure) and what advantages does it offer retailers? We show you briefly and concisely for whom it is worthwhile and how it works.

What is the one-stop-shop procedure (OSS procedure) and what advantages does it offer retailers? We show you briefly and concisely for whom it is worthwhile and how it works.

Ecommerce-tips

Ecommerce-tips

Ecommerce-tips

Aug 23, 2024

Table of contents

  1. Overview

  2. Definition: One-Stop-Shop in the EU

  3. Advantages for online shops

  4. One-stop-shop for small businesses

  5. Example

  6. Significance for payment processes

  7. Registration for the OSS procedure

Table of contents

  1. Overview

  2. Definition: One-Stop-Shop in the EU

  3. Advantages for online shops

  4. One-stop-shop for small businesses

  5. Example

  6. Significance for payment processes

  7. Registration for the OSS procedure

Table of contents

  1. Overview

  2. Definition: One-Stop-Shop in the EU

  3. Advantages for online shops

  4. One-stop-shop for small businesses

  5. Example

  6. Significance for payment processes

  7. Registration for the OSS procedure

Table of contents

  1. Overview

  2. Definition: One-Stop-Shop in the EU

  3. Advantages for online shops

  4. One-stop-shop for small businesses

  5. Example

  6. Significance for payment processes

  7. Registration for the OSS procedure

Overview: One-Stop-Shop

  • One-Stop-Shop (OSS) simplifies VAT processing for cross-border trade in the EU

  • The OSS procedure has been available since July 1, 2021.

  • Online stores can process their tax obligations centrally throughout the EU and thus save a lot of administrative effort

  • Particularly important for small and medium-sized online stores in Germany that want to sell across the EU and grow

  • One-Stop-Shop (OSS) simplifies VAT processing for cross-border trade in the EU

  • The OSS procedure has been available since July 1, 2021.

  • Online stores can process their tax obligations centrally throughout the EU and thus save a lot of administrative effort

  • Particularly important for small and medium-sized online stores in Germany that want to sell across the EU and grow

  • One-Stop-Shop (OSS) simplifies VAT processing for cross-border trade in the EU

  • The OSS procedure has been available since July 1, 2021.

  • Online stores can process their tax obligations centrally throughout the EU and thus save a lot of administrative effort

  • Particularly important for small and medium-sized online stores in Germany that want to sell across the EU and grow

  • One-Stop-Shop (OSS) simplifies VAT processing for cross-border trade in the EU

  • The OSS procedure has been available since July 1, 2021.

  • Online stores can process their tax obligations centrally throughout the EU and thus save a lot of administrative effort

  • Particularly important for small and medium-sized online stores in Germany that want to sell across the EU and grow

Definition: One-stop-shop in the EU

One-stop-shop (OSS) is an EU-wide system that makes it possible to centrally manage VAT for sales in different EU countries. For German online stores, participation in the OSS is voluntary but highly recommended, especially for retailers who sell their products and services in several EU countries. Instead of having to register for VAT in each country individually, the entire process is handled by the Federal Central Tax Office (BZSt).

One-stop-shop (OSS) is an EU-wide system that makes it possible to centrally manage VAT for sales in different EU countries. For German online stores, participation in the OSS is voluntary but highly recommended, especially for retailers who sell their products and services in several EU countries. Instead of having to register for VAT in each country individually, the entire process is handled by the Federal Central Tax Office (BZSt).

One-stop-shop (OSS) is an EU-wide system that makes it possible to centrally manage VAT for sales in different EU countries. For German online stores, participation in the OSS is voluntary but highly recommended, especially for retailers who sell their products and services in several EU countries. Instead of having to register for VAT in each country individually, the entire process is handled by the Federal Central Tax Office (BZSt).

One-stop-shop (OSS) is an EU-wide system that makes it possible to centrally manage VAT for sales in different EU countries. For German online stores, participation in the OSS is voluntary but highly recommended, especially for retailers who sell their products and services in several EU countries. Instead of having to register for VAT in each country individually, the entire process is handled by the Federal Central Tax Office (BZSt).

Advantages for online shops

One-stop-shop offers numerous advantages for:

  • Large online stores: These benefit from the central processing of VAT in various EU countries

  • Small and medium-sized online stores: The procedure makes it easier to enter the international market and thus promotes growth.

  • All retailers who want to minimize administrative work and avoid errors in VAT accounting.

The procedure is particularly advantageous for stores that regularly sell across borders and exceed the turnover thresholds in other EU countries.

Make it easy for your international customers and offer the most popular global and local payment methods with just one simple contract via Mollie. You only pay for successful transactions.

Try Mollie now

One-stop-shop offers numerous advantages for:

  • Large online stores: These benefit from the central processing of VAT in various EU countries

  • Small and medium-sized online stores: The procedure makes it easier to enter the international market and thus promotes growth.

  • All retailers who want to minimize administrative work and avoid errors in VAT accounting.

The procedure is particularly advantageous for stores that regularly sell across borders and exceed the turnover thresholds in other EU countries.

Make it easy for your international customers and offer the most popular global and local payment methods with just one simple contract via Mollie. You only pay for successful transactions.

Try Mollie now

One-stop-shop offers numerous advantages for:

  • Large online stores: These benefit from the central processing of VAT in various EU countries

  • Small and medium-sized online stores: The procedure makes it easier to enter the international market and thus promotes growth.

  • All retailers who want to minimize administrative work and avoid errors in VAT accounting.

The procedure is particularly advantageous for stores that regularly sell across borders and exceed the turnover thresholds in other EU countries.

Make it easy for your international customers and offer the most popular global and local payment methods with just one simple contract via Mollie. You only pay for successful transactions.

Try Mollie now

One-stop-shop offers numerous advantages for:

  • Large online stores: These benefit from the central processing of VAT in various EU countries

  • Small and medium-sized online stores: The procedure makes it easier to enter the international market and thus promotes growth.

  • All retailers who want to minimize administrative work and avoid errors in VAT accounting.

The procedure is particularly advantageous for stores that regularly sell across borders and exceed the turnover thresholds in other EU countries.

Make it easy for your international customers and offer the most popular global and local payment methods with just one simple contract via Mollie. You only pay for successful transactions.

Try Mollie now

One-stop-shop for small businesses

Small businesses in Germany with a turnover of less than 10,000 euros do not have to worry about VAT as long as they do not exceed the EU-wide delivery threshold. However, if turnover is between 10,000 and 22,000 euros, the entrepreneur remains VAT-exempt in Germany but must register for VAT for cross-border sales in the EU. Alternatively, traders can use the OSS procedure in this case to manage the tax centrally. If turnover exceeds EUR 22,000, the trader is no longer considered a small business in the following year and must choose between the OSS and compliance with the delivery threshold. Important: This applies to transactions to private end customers. B2B sales within the EU are subject to the reverse charge procedure and are not affected by the OSS regulation.

Small businesses in Germany with a turnover of less than 10,000 euros do not have to worry about VAT as long as they do not exceed the EU-wide delivery threshold. However, if turnover is between 10,000 and 22,000 euros, the entrepreneur remains VAT-exempt in Germany but must register for VAT for cross-border sales in the EU. Alternatively, traders can use the OSS procedure in this case to manage the tax centrally. If turnover exceeds EUR 22,000, the trader is no longer considered a small business in the following year and must choose between the OSS and compliance with the delivery threshold. Important: This applies to transactions to private end customers. B2B sales within the EU are subject to the reverse charge procedure and are not affected by the OSS regulation.

Small businesses in Germany with a turnover of less than 10,000 euros do not have to worry about VAT as long as they do not exceed the EU-wide delivery threshold. However, if turnover is between 10,000 and 22,000 euros, the entrepreneur remains VAT-exempt in Germany but must register for VAT for cross-border sales in the EU. Alternatively, traders can use the OSS procedure in this case to manage the tax centrally. If turnover exceeds EUR 22,000, the trader is no longer considered a small business in the following year and must choose between the OSS and compliance with the delivery threshold. Important: This applies to transactions to private end customers. B2B sales within the EU are subject to the reverse charge procedure and are not affected by the OSS regulation.

Small businesses in Germany with a turnover of less than 10,000 euros do not have to worry about VAT as long as they do not exceed the EU-wide delivery threshold. However, if turnover is between 10,000 and 22,000 euros, the entrepreneur remains VAT-exempt in Germany but must register for VAT for cross-border sales in the EU. Alternatively, traders can use the OSS procedure in this case to manage the tax centrally. If turnover exceeds EUR 22,000, the trader is no longer considered a small business in the following year and must choose between the OSS and compliance with the delivery threshold. Important: This applies to transactions to private end customers. B2B sales within the EU are subject to the reverse charge procedure and are not affected by the OSS regulation.

One-stop-shop example

You operate an online store in Germany and sell products to private end customers in France, Italy and Spain. We assume the following quarterly turnover:

  • France: 4,500 euros net + 20% French VAT (900 euros)

  • Italy: 3,000 euros net + 22% Italian VAT (660 euros)

  • Spain: 3,800 euros net + 21% Spanish VAT (798 euros)

You have achieved a total of 11,300 euros in OSS-relevant net turnover and have therefore exceeded the delivery threshold (10,000 euros). You now have the following choice:

  1. Without the one-stop-shop procedure: You must register separately for VAT in each of these countries and also report your turnover separately in each country.

  2. With the one-stop-shop procedure: You can process all your VAT centrally via the BZSt, which saves considerable time and costs.

You operate an online store in Germany and sell products to private end customers in France, Italy and Spain. We assume the following quarterly turnover:

  • France: 4,500 euros net + 20% French VAT (900 euros)

  • Italy: 3,000 euros net + 22% Italian VAT (660 euros)

  • Spain: 3,800 euros net + 21% Spanish VAT (798 euros)

You have achieved a total of 11,300 euros in OSS-relevant net turnover and have therefore exceeded the delivery threshold (10,000 euros). You now have the following choice:

  1. Without the one-stop-shop procedure: You must register separately for VAT in each of these countries and also report your turnover separately in each country.

  2. With the one-stop-shop procedure: You can process all your VAT centrally via the BZSt, which saves considerable time and costs.

You operate an online store in Germany and sell products to private end customers in France, Italy and Spain. We assume the following quarterly turnover:

  • France: 4,500 euros net + 20% French VAT (900 euros)

  • Italy: 3,000 euros net + 22% Italian VAT (660 euros)

  • Spain: 3,800 euros net + 21% Spanish VAT (798 euros)

You have achieved a total of 11,300 euros in OSS-relevant net turnover and have therefore exceeded the delivery threshold (10,000 euros). You now have the following choice:

  1. Without the one-stop-shop procedure: You must register separately for VAT in each of these countries and also report your turnover separately in each country.

  2. With the one-stop-shop procedure: You can process all your VAT centrally via the BZSt, which saves considerable time and costs.

You operate an online store in Germany and sell products to private end customers in France, Italy and Spain. We assume the following quarterly turnover:

  • France: 4,500 euros net + 20% French VAT (900 euros)

  • Italy: 3,000 euros net + 22% Italian VAT (660 euros)

  • Spain: 3,800 euros net + 21% Spanish VAT (798 euros)

You have achieved a total of 11,300 euros in OSS-relevant net turnover and have therefore exceeded the delivery threshold (10,000 euros). You now have the following choice:

  1. Without the one-stop-shop procedure: You must register separately for VAT in each of these countries and also report your turnover separately in each country.

  2. With the one-stop-shop procedure: You can process all your VAT centrally via the BZSt, which saves considerable time and costs.

Significance for payment processes

The one-stop-shop procedure significantly simplifies the administration of VAT. This has a positive effect on payment processes, as it creates more freedom so that you can focus on other important aspects of your business - for example, integrating Mollie as a payment provider. Mollie offers a variety of payment methods that you can seamlessly integrate into your online store and that are very popular with private end customers. In addition to global payment methods such as Mastercard or PayPal, you can also easily offer locally popular payment methods via Mollie, such as Cartes Bancaires in France, Postepay in Italy or iDeal in the Netherlands.

Register with Mollie now

The one-stop-shop procedure significantly simplifies the administration of VAT. This has a positive effect on payment processes, as it creates more freedom so that you can focus on other important aspects of your business - for example, integrating Mollie as a payment provider. Mollie offers a variety of payment methods that you can seamlessly integrate into your online store and that are very popular with private end customers. In addition to global payment methods such as Mastercard or PayPal, you can also easily offer locally popular payment methods via Mollie, such as Cartes Bancaires in France, Postepay in Italy or iDeal in the Netherlands.

Register with Mollie now

The one-stop-shop procedure significantly simplifies the administration of VAT. This has a positive effect on payment processes, as it creates more freedom so that you can focus on other important aspects of your business - for example, integrating Mollie as a payment provider. Mollie offers a variety of payment methods that you can seamlessly integrate into your online store and that are very popular with private end customers. In addition to global payment methods such as Mastercard or PayPal, you can also easily offer locally popular payment methods via Mollie, such as Cartes Bancaires in France, Postepay in Italy or iDeal in the Netherlands.

Register with Mollie now

The one-stop-shop procedure significantly simplifies the administration of VAT. This has a positive effect on payment processes, as it creates more freedom so that you can focus on other important aspects of your business - for example, integrating Mollie as a payment provider. Mollie offers a variety of payment methods that you can seamlessly integrate into your online store and that are very popular with private end customers. In addition to global payment methods such as Mastercard or PayPal, you can also easily offer locally popular payment methods via Mollie, such as Cartes Bancaires in France, Postepay in Italy or iDeal in the Netherlands.

Register with Mollie now

Register for the OSS process: Step-by-step instructions

To be able to use the OSS procedure, you must first register with the BZSt. Overall, registration for the OSS procedure is completed in five simple steps:

  1. Access to the BOP portal
    Visit the online portal of the BZSt, known as BOP. To register, you will need basic information about your company, in particular your VAT identification number (USt-IdNr.).

  2. Create a user account
    Click on Create user account at the top of the BOP. If you already have an account, simply log in via Login.

  3. Receive certificate file
    Register in the BOP to receive a certificate file. After successful registration you will be sent a password, alternatively you can use the ElsterSecure app.

  4. Receive activation data
    After registration, the BZSt will send you your activation data by email or post.

  5. Activate certificate
    As soon as you have received your activation data, enter it in the BOP to download your certificate. Done: You can now submit your OSS declarations via the portal.

For whom is the one-stop-shop procedure (OSS procedure) useful?

The OSS procedure is ideal for online stores that sell to several EU countries. It simplifies VAT processing and reduces the administrative burden. Small and medium-sized retailers in particular benefit from this.

Which industries benefit most from one-stop-shop?

Online shops and companies in the eCommerce sector benefit the most from the one-stop-shop (OSS) procedure. These sectors often have customers in several EU countries and can considerably simplify VAT processing with the central OSS procedure.

Is one-stop-shop (OSS) mandatory?

No, one-stop-shop (OSS) is voluntary. However, it offers a practical solution for traders who sell throughout the EU and want to process their VAT centrally. With OSS, it is no longer necessary to register for VAT in every country.

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Table of contents

Table of contents

Table of contents

Overview: One-Stop-Shop

Definition: One-stop-shop in the EU

Advantages for online shops

One-stop-shop for small businesses

One-stop-shop example

Significance for payment processes

Register for the OSS process: Step-by-step instructions

For whom is the one-stop-shop procedure (OSS procedure) useful?

For whom is the one-stop-shop procedure (OSS procedure) useful?

Which industries benefit most from one-stop-shop?

Which industries benefit most from one-stop-shop?

Is one-stop-shop (OSS) mandatory?

Is one-stop-shop (OSS) mandatory?

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