You should already have this, as it is also used to log into the ELSTER portal, in which you founded a company, submitted previous tax returns and filled out other tax forms. You need an ELSTER certificate file to register.

Registration for the One Stop Shop does not take place, at least in Germany, directly at the Federal Central Tax Office, but separately via the BOP online portal. Then you can start to register for the OSS. Dealers who are active in the mail order business must therefore have ensured and proven before registering that they are acting in compliance with VAT and complying with the regulations of the tax authorities.Compliance with the record-keeping obligations.In order to sign-up for the One Stop Shop and consequently participate in the process, online retailers have to meet a few requirements. Signing up for One-Stop-Shop: Explained in detail This reduces the administrative workload for online retailers who would otherwise have to submit separate advance registrations in all countries and pay VAT. The authorities then distribute the VAT to the countries to which it is owed.

In addition, the entire VAT that is incurred in the various countries is paid there.

As a result, OSS reports must then be submitted in the country of the OSS registration. This applies as long as goods are only sold and shipped, but not stored abroad. How does the One Stop Shop work?Īs soon as you have signed-up for the OSS in a country of your choice, registrations for VAT in other countries to which sales are made are no longer necessary. Its purpose is to avoid VAT arbitrage and to simplify the payment of VAT for online retailers active across Europe. The One Stop Shop is a new taxation system for the e-commerce market that was introduced in June 2021. Antonia KlattLast Updated on 19 January 2022 Businessman’s Hand Filling Online Registration Form On Laptop What is the OSS?

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