Cross-border e-commerce is no longer optional for German shops in 2026. By 31 December 2024, 170,000 merchants (EU Commission/vatcalc) across the EU were registered for the One-Stop-Shop (OSS) or Import-One-Stop-Shop (IOSS); these schemes processed roughly EUR 26 billion in VAT in 2024 (EU Commission). The Union OSS alone grew +17 percent to 153,550 registrants (vatcalc) - and Germany accounts for 26.8 percent of the EU cross-border market, around USD 47 billion with a projected CAGR of 29.2 percent (Mordor Intelligence/Coherent Market Insights). Anyone selling B2C from Germany to other EU member states must engage with OSS, IOSS, the DATEV interface and the ViDA reform. This article focuses on the tax side - we covered language and UX internationalisation separately.
OSS, IOSS, Non-Union: three schemes explained
Since 1 July 2021, the EU has extended the original MOSS (Mini-One-Stop-Shop), previously limited to electronically supplied services, to all distance sales to private customers (EU Commission). MOSS became OSS, complemented by IOSS for shipments from third countries. Three schemes are available - the choice depends on where the merchant is established and where the goods are stocked.
| Feature | Union OSS | Non-Union OSS | IOSS |
|---|---|---|---|
| Scope | Intra-EU B2C distance sales + EU-internal TBE services | Services by non-EU traders to EU customers | Imports from third countries ≤ EUR 150 value |
| Registration | Member state of establishment (DE: BZSt) | Any EU member state | One EU state or via intermediary |
| Filing frequency | Quarterly | Quarterly | Monthly |
| Deadline | End of next month | End of next month | End of next month |
| Volume 2024 | 153,550 registrants, +17 % YoY (vatcalc) | +22 % YoY (vatcalc) | EUR 6.3 bn / +19 % YoY (EU Commission) |
Union OSS covers the standard German case: a Shopware shop with a warehouse in Lower Saxony shipping to consumers in France, Italy, Poland and 24 other member states. The OSS volume jump of 35 percent between 2023 and 2024 (vatcalc) shows how quickly the mechanism is being adopted. IOSS registrations are particularly relevant for merchants with stock in Switzerland, the UK or Asia; the marketplace integration often forces this constellation via the platform model.
The Non-Union scheme typically does not play a direct role for German merchants but is relevant for parent-subsidiary structures with British or Swiss entities: since 2021 they can register in any EU member state and bill EU-wide digital services without being registered in every country. Practically, this means that a UK subsidiary selling SaaS licences to EU consumers gets by with a single EU registration - often Ireland or the Netherlands are chosen because their administrations are considered pragmatic (Sovos).
The EUR 10,000 threshold in practice
Up to a distance-sales threshold of EUR 10,000 net per year, a German shop can continue to invoice cross-border B2C sales with the German VAT rate and report them in the standard German VAT return (EU Commission). Be careful: the threshold is cumulative across all EU cross-border B2C turnover including TBE services - not per country. Anyone exceeding the threshold in May must charge the destination country VAT rate from the next sale and either register locally or use OSS.
In practice this means: for every order with a destination in the EU, the net value must be tracked in a running annual counter. As soon as the counter exceeds EUR 10,000, the system automatically switches to the foreign VAT rate and reports via OSS. The DATEV interface should provide separate accounts per destination country for this - otherwise the quarterly return turns into detective work.
BZSt registration step by step
- Check prerequisites - the shop needs a German VAT identification number (USt-IdNr.) and must exceed the EUR 10,000 EU threshold or voluntarily waive it.
- Set up BZStOnline portal access - register via ELSTER-BOP (Business Online Portal) with an organisational certificate; alternatively via Mein-ELSTER linked to BZStOnline.
- Submit the 'osseureg' application - in the BZStOnline portal complete the registration form for the Union OSS scheme; mandatory data are VAT-ID, email, bank details and intended start quarter.
- Appoint an authorised recipient - if established outside Germany; German shops can optionally enter their tax adviser or our consulting team.
- Wait for confirmation - the BZSt reviews the application and notifies the start quarter (typically the quarter following submission).
- Prepare the first return - once registration is effective, reporting begins: four quarterly returns per year, each due by the last day of the following month.
Quarterly return: extracting data from Shopware
The OSS quarterly return submitted to the BZSt is a structured XML file with revenue per destination country and VAT rate. The BZSt receives roughly 32,000 payments per quarter from German registrants alone (Bundesrechnungshof). Anyone running Shopware must aggregate gross and net values per country and per VAT rate from the order data. A properly configured order export route - typically through the DATEV interface - delivers the required fields for the return.
{
"reporting_period": {
"year": 2026,
"quarter": 2
},
"taxable_supplies": [
{
"country_of_consumption": "FR",
"vat_rate_type": "standard",
"vat_rate": 20.0,
"taxable_amount_eur": 48250.00,
"vat_amount_eur": 9650.00
},
{
"country_of_consumption": "IT",
"vat_rate_type": "standard",
"vat_rate": 22.0,
"taxable_amount_eur": 31790.00,
"vat_amount_eur": 6993.80
},
{
"country_of_consumption": "AT",
"vat_rate_type": "standard",
"vat_rate": 20.0,
"taxable_amount_eur": 12480.00,
"vat_amount_eur": 2496.00
}
],
"total_vat_due_eur": 19139.80
}The example shows a simplified data structure for the OSS return Q2/2026. Important: each country can have multiple VAT rates (standard, reduced, special cases) - e.g. books in France at 5.5 percent, food in Spain at 4 percent, children's clothing in Belgium at 21 percent. In the Shopware backend, country-specific tax rules must therefore be configured for every product category.
On a quarterly basis, depending on assortment breadth, this data produces between 30 and 200 booking entries - a mid-size merchant with 12 EU destination countries and three VAT rates per country quickly accumulates over 350 data points. The interfaces between shop, ERP and DATEV must reliably pass this volume of data. Experience shows that manual preparation costs 4-12 hours per quarter; an automated pipeline reduces the effort to roughly 30 minutes of plausibility checking.
Marketplace deemed-supplier rule
Since 1 July 2021, the EU applies the deemed-supplier rule (marketplace facilitation): if an electronic interface such as a marketplace facilitates the sale, the marketplace is treated as the seller for VAT purposes and owes the VAT. In Germany, marketplaces reach a share of 56 percent of online retail in 2025 with EUR 46.2 bn in turnover and +4.9 percent growth (BEVH/EHI); Chinese platforms contribute around 30 percent of the German growth. Anyone planning the marketplace integration should map the deemed-supplier rule cleanly in the books.
| Constellation | Who owes VAT? | Procedure |
|---|---|---|
| B2C, EU merchant, own shop | Merchant | Union OSS or local registration |
| B2C, EU merchant, EU marketplace | Merchant (marketplace not deemed supplier) | Union OSS |
| B2C, non-EU merchant, EU marketplace | Marketplace (deemed supplier) | Platform reports |
| Import ≤ EUR 150 via marketplace | Marketplace (deemed supplier) | IOSS via platform |
| Import > EUR 150 | Importer / end customer | Standard customs, no IOSS |
IOSS for imports ≤ EUR 150
IOSS applies to shipments from third countries with a goods value (net, excluding transport and insurance) of up to EUR 150. On import, the system collects the VAT of the destination country; the end customer pays gross and faces no surcharges at customs. The mechanism reached a volume of EUR 6.3 bn in 2024, growing at +19 percent (EU Commission).
- Scope - all B2C imports above EUR 150 fall outside IOSS and follow the standard customs procedure.
- Intermediary requirement - non-EU merchants need an IOSS intermediary (established in the EU); EU merchants can register directly.
- Monthly filing - unlike the quarterly Union OSS, IOSS must be filed monthly.
- Abolition of the EUR 150 threshold - under the ViDA reform package the threshold will eventually be removed (exact date pending); all imports become subject to customs duty.
- EUR 3 flat customs duty - from 1 July 2026, a temporary flat customs duty of EUR 3 on consignments below EUR 150 is planned to cap customs bureaucracy until the reform is fully effective (EU Commission).
ViDA: the three pillars 2025-2030
The VAT in the Digital Age reform (ViDA) was adopted by the Council on 11 March 2025 and entered into force on 14 April 2025 (EUR-Lex). It modernises the VAT system in three pillars with different effective dates up to 2030. All three pillars are relevant to online shops - preparation starts in 2026.
- Pillar 1 - Digital Reporting Requirements (DRR) - mandatory structured e-invoicing and real-time reporting for all intra-EU B2B transactions from 1 July 2030. The format aligns with EN 16931 and complements the German rules from the e-invoicing obligation package and ZUGFeRD credit notes.
- Pillar 2 - Platform Economy - extension of the deemed-supplier rule to short-term accommodation rental and passenger transport; optional from 1 July 2028, mandatory from 1 January 2030. Online shops in travel/mobility must adapt their platform architecture accordingly.
- Pillar 3 - Single VAT Registration (SVR) - extension of OSS to additional B2C constellations, stock transfers (call-off stock) and mandatory reverse charge for B2B by non-established suppliers; updates from 1 January 2027, full rollout 1 July 2028.
- Q1 2026 - regulations and notes - the EU Commission publishes revised implementing regulations and new OSS Explanatory Notes in Q1 2026 (EU Commission/PwC Luxembourg).
- 1 January 2027 - OSS extension to electricity/gas/heat - the Union OSS scope is extended to supplies of electricity, gas and heating/cooling (EUR-Lex).
Single VAT Registration from 1 July 2028
The SVR pillar drastically reduces the need for local VAT registrations. Anyone today operating warehouses in five EU member states typically needs five registrations plus OSS - from 1 July 2028, one registration in the country of establishment plus the extended OSS suffices. In particular, the treatment of stock transfers (transferring own goods to other EU warehouses) is simplified; the previously required call-off-stock process is dropped (Sovos/KPMG).
Practically relevant for shops with multi-country fulfilment: warehouses in NL, FR and PL can be reported through a single German OSS registration from 2028 onwards. Also, B2B supplies by non-established suppliers move to a mandatory reverse charge - the German bookkeeping must be able to separate B2B-RC from B2C-OSS. The DATEV interface thus gains additional mandatory fields.
BZSt reality: backlog and hurdles
The theoretical efficiency of OSS meets an overloaded authority in Germany. The Federal Court of Auditors (Bundesrechnungshof) reports a backlog of around 9 months and more than 36,000 unprocessed cases at the BZSt. The EU Commission claims -95 percent in red tape through OSS - a promise that is moderated in Germany by the staffing situation (Haufe/Bundesrechnungshof). Anyone starting cross-border in 2026 should expect delays for status enquiries, change requests and refunds.
Corrections of an already submitted OSS return must be reported in the subsequent return, not by cancelling the previous one. Refunds for over-reported VAT are paid directly by the destination state to the merchant - processing times vary between 4 weeks and more than a year per member state (IHK Munich).
DATEV/Lexware integration for OSS
The standard in German e-commerce bookkeeping is DATEV or Lexware. Both systems offer dedicated OSS accounts and support exporting the required data to the BZStOnline portal. The prerequisite is a chart-of-accounts split by destination country and VAT rate: in the standard SKR04 chart of accounts, accounts 4315-4350 are reserved for EU OSS revenue per VAT rate. A clean DATEV interface in Shopware writes every order directly into the matching account and avoids manual rework.
In practice, the following setup has proven itself: for each order, Shopware writes a line with country, VAT rate and net/gross into a mapping table. Based on this mapping, the DATEV interface automatically posts to the correct OSS account. At quarter-end, an evaluation script generates the OSS return in structured format and submits it to the BZStOnline portal. Changes to the account mapping (e.g. new reduced rates) are maintained centrally - the Shopware configuration does not need to be touched.
Keeping VAT rates per country up to date
VAT rates change continuously - in 2025, Estonia raised its standard rate from 22 to 24 percent, Liechtenstein and several others adjusted reduced rates (PwC Luxembourg/KPMG). Filing an OSS return with an outdated rate risks corrections and back-payments. The following table shows typical standard rates in the top EU cross-border markets (status 2026, sources: EU Commission/Trusted Shops).
| Country | Standard rate | Reduced rate | Special cases |
|---|---|---|---|
| France | 20 % | 10 % / 5.5 % | 2.1 % (e.g. press) |
| Italy | 22 % | 10 % / 5 % | 4 % (staple food) |
| Spain | 21 % | 10 % | 4 % (books, bread) |
| Netherlands | 21 % | 9 % | 0 % (exports) |
| Poland | 23 % | 8 % / 5 % | 0 % (some food) |
| Austria | 20 % | 10 % | 13 % (e.g. tickets, hotel) |
| Belgium | 21 % | 12 % / 6 % | 0 % (some newspapers) |
| Sweden | 25 % | 12 % / 6 % | 0 % (medication) |
Since 2025, an EU-wide SME threshold of EUR 100,000 in cross-border turnover applies: small German enterprises can use the VAT exemption of other EU states as long as they stay below EUR 100,000 in EU-wide cross-border turnover (EU Commission). The application is filed in the country of establishment - in Germany via the BZSt. Note: the German domestic small-business threshold (EUR 25,000 since 2025) is separate from this.
5-phase roadmap to a compliant cross-border setup
- Phase 1 - inventory (week 1-2) - determine cross-border volume per country for the past 12 months; check the threshold; map warehouse locations; inventory active marketplace integrations.
- Phase 2 - BZSt application and accounts (week 3-4) - submit 'osseureg' in the BZStOnline portal; set up SKR04 OSS accounts; create a mapping table country/VAT-rate/account in DATEV.
- Phase 3 - Shopware configuration (week 5-7) - configure country-specific tax rules per product category; activate the EUR 10,000 counter; convert the order data export to OSS format; configure the DATEV interface.
- Phase 4 - first quarterly return (next quarter) - dry run with a test return; plausibility checks of the country/rate mappings; live submission via the BZStOnline portal; payment to the BZSt account.
- Phase 5 - ViDA preparation (ongoing through 2028) - build the e-invoicing pipeline (Peppol, ZUGFeRD); review stock transfer constellations for SVR; maintain a watchlist for the DRR deadline 1 July 2030 with our e-commerce consulting team.
This article relies on the following publicly available sources and professional publications: EU Commission VAT OSS (One-Stop-Shop statistics 2024, ViDA roadmap, IOSS abolition), Bundeszentralamt für Steuern (BZSt) (BZStOnline portal, osseureg procedure), EUR-Lex (ViDA adoption 11 Mar 2025, in force 14 Apr 2025), Bundesrechnungshof (BZSt backlog 9 months / 36,000+ cases), vatcalc (Union OSS growth 132,609 → 153,550, +17 % YoY), BEVH (marketplace share 56 %, EUR 46.2 bn marketplace turnover 2025, +4.9 % YoY), EHI (German online retail data 2025/2026), IHK Munich (OSS refund practice), Sovos (ViDA SVR publication), KPMG (ViDA analysis VAT rates), PwC Luxembourg (Q1 2026 implementing regulations), Norton Rose Fulbright (ViDA Pillar 2 platform economy), Bird & Bird (deemed-supplier rule), Mordor Intelligence / Coherent Market Insights (German cross-border market share 26.8 %, USD 47 bn, CAGR 29.2 %), Trusted Shops (country-specific VAT rates), Haufe (BZSt practice), DATEV (SKR04 OSS accounts). Data are as of May 2026 and may change.
OSS is voluntary - you can also register locally in each EU member state. In practice, the OSS variant is typically much simpler: one quarterly return in Germany instead of 27 local pre-filings. Only in very specific constellations (e.g. a substantial local warehouse with B2B focus) can local registration bring advantages. Our consulting helps with the trade-off analysis.
The threshold refers to the cumulative net turnover from EU cross-border B2C deliveries plus EU-internal TBE services in the current and preceding calendar year. As soon as the value exceeds EUR 10,000 in either of those years, the destination-country VAT rate applies from the next sale. You can also voluntarily waive the threshold and use OSS immediately.
For B2C sales via an EU marketplace, the merchant typically owes VAT and reports through Union OSS - unless a deemed-supplier constellation applies (non-EU merchant or import ≤ EUR 150). In that case the platform reports. Marketplaces typically provide detailed reports from which the tax liability can be derived. More on this in our marketplace integration article.
The quarterly return must be submitted by the last day of the following month - Q2/2026 therefore by 31 July 2026. In case of delay, the BZSt sends a reminder after 10 days; after three consecutive late filings, exclusion from the OSS scheme with a two-year ban is possible. Anyone risking exclusion experience-wise has to register individually in each destination country - which is significantly more expensive and laborious.
Most ViDA deadlines fall in 2027-2030, but the preparation effort is substantial. Anyone planning a Shopware modernisation today should incorporate e-invoicing capabilities (Peppol/ZUGFeRD) and design interfaces to pass structured invoice data in real time. The DATEV mapping table should also anticipate the SVR extension of 2027/2028 so that later adjustments are possible without code changes.
OSS (One-Stop-Shop) is for sales within the EU - typically from a German warehouse to consumers in other EU member states. IOSS (Import-One-Stop-Shop) is exclusively for imports from third countries with a goods value up to EUR 150. Anyone shipping from China or the UK directly to EU consumers uses IOSS; anyone storing goods in Germany and selling into other EU states uses Union OSS. Both schemes can be operated in parallel if both EU warehousing and direct-import models exist.