OSS-Umsatzsteuer

If you sell from Germany to private customers in other EU countries - e-books, software, online courses or physical distance sales - you must charge the destination country's VAT above a certain limit. The One-Stop-Shop scheme (OSS) turns that into a single filing with the Federal Central Tax Office instead of registering separately in every country. The calculator does the number-crunching for you.

The key point is the EUR 10,000 threshold under Section 3c of the VAT Act. It applies EU-wide, added up across all countries. Stay below it and you may keep applying German 19% to all EU B2C sales - simple, but not always cheap. Exceed it and the destination principle applies: every sale carries the buyer country's rate. The calculator shows instantly which side of the threshold you are on.

For each country the tool holds the current rates - from a low 17% in Luxembourg to 27% in Hungary, plus reduced, super-reduced and parking rates. You enter net revenue per country, optionally pick the quarter, and VAT is calculated country by country. A direct comparison shows how the tax burden differs from the German 19% option.

OSS filing is quarterly. The calculator groups your revenue into Q1 to Q4 and knows the deadlines: April 30, July 31, October 31 and January 31 of the following year. You file via the BZSt online portal (ELSTER), and the BZSt then distributes the tax to the destination countries.

The tool covers three schemes: the Union scheme (Section 18i) for EU-established businesses, the Non-Union scheme (Section 18j) for third-country providers, and the Import One-Stop-Shop IOSS (Section 18k) for consignments from third countries up to EUR 150. For each scheme it explains who uses it, what it covers and where you register.

Finally the calculator produces a clean report - broken down by quarter and country, with net revenue, rate and tax amount, plus the legal references. Copy it for your records or as a template for the actual OSS filing. The calculation runs client-side; the server-side VAT ID check is optional.

The OSS calculator is a tool, not tax advice. It helps you get the right ballpark and the right rates - the binding filing and the registration stay your responsibility.