How to register for the One Stop Shop [Update]

The new regulations that come with the major EU sales tax reform will apply from July 1st. Online retailers will then have to adjust to a new EU-wide delivery threshold, among other things. Anyone who then exceeds the threshold of 10,000 euros (net + including shipping costs) per calendar year with their collected cross-border B2C sales to other EU countries will be subject to VAT in other EU countries. We have compiled more information in our FAQ on the EU VAT reform.

In order to report and settle the tax liability in other EU countries, you can then choose the one-stop-shop procedure (OSS) from July. If you register with this platform, which is based in Germany at the Federal Central Tax Office (BZSt), you can submit your tax return for the collected EU sales there. This is intended to simplify traders, because the alternative would be to register individually for tax purposes in each EU country in which goods are sold to consumers.

But how does the registration for the OSS actually work? We've looked at it.

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You can't do it without a sales tax identification number

The first thing online traders need to register for the OSS procedure is the Value Added Tax Identification Number (VAT ID). Anyone who does not yet have such a number can apply for it at the BZSt. But be careful: it can take a few working days to receive the identification number.

Do you have the VAT ID number? available, we can start. Now you have to log in to the BZSt's online portal, the BOP (Federal Tax Agency's online portal). This can be done with a BOP or Elster certification file and the associated password. If you do not yet have a certificate, according to the BZSt, the easiest way is "to register in the ElsterOnline portal". You do not need a BZSt number and no BZSt secret to register for the OSS.

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The first steps in the online portal of the BZSt

Once you are logged in, you will find yourself in the BOP and can now click on “Forms & Services” in the left menu. Then select “All Forms”.

Here you have the option of entering “OSS” in the search mask and thus filtering the various tax forms. You should now see three results as shown in the screenshot. Import One Stop Shop refers to the import of goods from third countries into the European Union. In the case of the one-stop shop, as an online retailer based in Germany, you then choose the variant "One-Stop-Shop (OSS) for entrepreneurs based in the EU".

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Then the registration can begin

In the next step you have to accept the data protection notice for the registration display and click on "Next". Now the registration really starts. Of course, we cannot specify the information that must then be provided, after all, this is about individual information about the company.

It begins with general information about the company. Tax number, VAT ID, company and trade name as well as information on the company headquarters are among other things requested in the first part of the registration. This is followed by the second part, the communication data and bank details. Unsurprisingly, online retailers have to enter any websites, e-mail addresses, telephone numbers, contact persons and the correct bank details here.

In the third part, companies can indicate permanent establishments and other facilities for the delivery of goods in other EU member states. Facilities in other EU countries that are not permanent establishments should also be specified if goods are delivered from there as part of intra-Community distance sales. So if you use warehouses abroad, you would have to indicate this in this step.

The fourth section then deals with other VAT identification numbers of the company that were obtained in another EU member state. However, this does not include the VAT identification numbers for permanent establishments and facilities, which were already provided in the third step of the registration.

In addition, in the fourth step, you will be asked whether you used to use one of the other special sales tax regulations or whether you are still using it. Here you can then indicate whether you are already at the VAT-on-e-Services (now one-stop shop for companies based in third countries), the former mini one-stop shop or the import one-stop shop (for the import of goods into the EU) has participated or is currently participating.

Finally, in the fifth step of the registration process, it is determined at what point in time you register for the one-stop shop procedure. To do this, you must briefly state whether you have changed the country of registration or the special regulation, or whether the normal case applies to you. In principle, the first day of the calendar quarter following the application is the start of registration.

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Almost done - just double check

If you've made it this far, you're almost done. The program itself checks all the information again when you click on “Check all”. Of course, you should also look at everything yourself and check for correctness and completeness. If you are sure that everything fits, you can send the form and the registration for the one-stop shop is complete.

If you have any questions about the registration process and the information that is required, it is best to contact the Federal Central Tax Office directly. On their website you will find all the important contact details for questions about the one-stop shop.

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Update (06/29/2021, 1:45 p.m.): Registration is still possible until August 10th

After a note from a reader in the comments to this article, we asked the Federal Central Tax Office again to check and were able to confirm the following information: Anyone who does not manage to register for the OSS procedure by June 30th, for example because If the new ELSTER certificate has not yet arrived in time, you can still register for the OSS procedure retrospectively. To do this, the BZSt explains that "on page 5 in the registration form, the option "initial service provision" must be selected in the information on the start of registration and 01.07.2021 entered as the date of the first service provision". Up to "at the latest" August 10th is possible to register retrospectively as of July 1st.