Store stock in a German warehouse and sell to consumers across the EU? One German VAT registration plus a quarterly Union OSS return covers all 27 countries, filed through Germany even for non-EU sellers. No EU subsidiary, no country-by-country registration.
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The short version
OSS is filed in your "Member State of Identification" (MSI), the country your goods are dispatched from, not necessarily where your company is based. If your stock sits in a German warehouse and ships to consumers across the EU, Germany is your MSI.
That means a non-EU company (UK post-Brexit, US, China, Hong Kong) with German stock can use the Union OSS scheme through Germany, no EU subsidiary required. The common belief that "non-EU sellers can't use OSS" is wrong for the goods-from-Germany case.
The result: one German VAT registration plus one quarterly OSS return covers your B2C sales to every EU country. Typical cost via Vaytax: your German plan (€1,199/year all-in, or €79/month if already registered) plus the OSS add-on at €250 setup + €150 per quarter.
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OSS is filed where your goods are dispatched from. If your EU stock sits in Germany, that's you. The three most common profiles:
UK (post-Brexit), US, Chinese or Hong Kong companies storing inventory in a German warehouse (Amazon FBA DE, Pan-EU FBA, a German 3PL) and shipping B2C across the EU. Germany is your dispatch country, so Germany is your OSS member state.
Companies already registered for German VAT, dispatching from Germany to consumers in other EU countries. Once your EU-wide B2C crosses €10,000, OSS replaces a pile of country-by-country registrations with one quarterly return.
Already OSS-registered in another member state but moving your operation to a German warehouse? We can move your OSS registration to Germany and take over the quarterly returns.
Quick answer · reviewed July 2026
If you store stock in a German warehouse and sell to consumers across the EU, one German VAT registration plus a quarterly Union OSS return can cover your cross-border B2C sales in every other EU country, filed through Germany as your Member State of Identification. OSS does not replace a local VAT registration in any country where you also hold stock. It is a paid add-on to the core German VAT service: €250 one-time plus €150 per quarter, filed by a licensed German tax advisor.
The Union One-Stop-Shop (OSS) is an EU simplification scheme. Instead of registering for VAT in every country where you sell to consumers, you register once, file one quarterly return, and pay the VAT for all your cross-border B2C sales in a single place. The scheme collects the right VAT rate for each customer's country and routes it to the right tax authority for you.
OSS applies to B2C distance sales: goods you ship to private consumers in other EU countries, and certain B2C services. It does not apply to B2B sales (those use the reverse-charge mechanism) and it does not replace a local registration in a country where you store goods.
This is the part most sellers get wrong, and it is the whole game. Your OSS return is filed in your Member State of Identification (MSI). The MSI is set by a simple rule:
| Your situation | Your OSS member state of identification | Can Vaytax file your OSS? |
|---|---|---|
| Non-EU company (UK post-Brexit, US, CN, HK) with stock in a German warehouse, shipping B2C across the EU | Germany (your goods are dispatched from Germany) | Yes, this is exactly what we file |
| German-based company dispatching from Germany to EU consumers | Germany | Yes |
| EU-established company (NL, IT, ES, etc.) with German stock | Your home country, not Germany | Your OSS files at home; we handle your German VAT (unless Germany is your only EU registration) |
| B2B-only seller into the EU | Not applicable, OSS is B2C-only | No OSS needed; German VAT + ZM covers it |
For a taxable person not established in the EU, the Union scheme's member state of identification is the country from which the goods are dispatched (Article 369a of the EU VAT Directive). So a UK, US or Chinese company that keeps stock in a German warehouse and sells B2C across the EU registers for Union OSS through Germany, no EU subsidiary, no fiscal representative required. The widespread "you must be EU-established to use OSS" is true for the establishment route, but it misses the dispatch route entirely.
The practical upshot: if you are a non-EU seller and someone told you to register VAT in every EU country you sell into, or to set up a Dutch or Irish entity just to access OSS, you were almost certainly over-advised. One German registration plus OSS through Germany usually covers it.
OSS becomes relevant once your total B2C distance sales across all EU countries (not just Germany) pass €10,000 in a calendar year. Below that line, you can charge German VAT on those cross-border sales and report them on your normal German return, no OSS needed yet. Above it, OSS is what keeps you from registering in every destination country.
We don't switch OSS on before you need it. When your EU-wide B2C approaches the threshold, that's the moment OSS starts earning its €150 a quarter, and that's when we add it.
If all your EU stock sits in Germany, the math is clean:
That is the whole pan-EU B2C obligation, off a single warehouse, handled in one place.
The one real limit: OSS removes the need to register in every country you sell to, not every country you store in. If you also hold stock in another EU country (multi-country Pan-EU FBA, say warehouses in DE and PL), that country needs its own VAT registration as well, and your OSS return then consolidates the cross-border reporting from both. Vaytax covers the German registration, and France on request. Storage in further countries is something we'll flag, not something OSS makes disappear.
OSS through Vaytax is a self-service portal plus a licensed German tax advisor, the same model as our German VAT filing:
A Union OSS return is due every quarter, even when you had no sales (a nil return still has to be filed). That quarterly filing is what the €150 covers.
The alternative to OSS is registering for VAT in each EU country where you sell to consumers. Here's the difference for a seller with stock in one German warehouse:
| Register country-by-country | One German registration + OSS | |
|---|---|---|
| VAT registrations to hold | One in every EU country you sell B2C into | One (Germany) |
| Returns to file for EU B2C | A separate filing cadence in each country | One quarterly OSS return |
| Tax-authority correspondence | In each country, in each language | One point of contact, in English |
| Who prepares and files | You, or a local agent per country | A licensed German tax advisor |
| Non-EU company without an EU subsidiary | Painful, a registration in each market | Works, Germany is your MSI |
OSS does not cover sales from stock held outside Germany, those still need a registration in the storage country. It is the right tool when your EU stock is concentrated in Germany.
Your German VAT plan, plus the OSS add-on. Vaytax prices, no hidden extras. We switch OSS on when your EU-wide B2C crosses €10,000.
Your German VAT plan
German VAT registration included. Charged in full at signup. Renews yearly. Already have a German VAT number? €79/month (or €853/year).
What's included
One-Stop-Shop add-on
Added on top of your German plan. Then €150 per quarter for the quarterly Union OSS returns. Charged when you add OSS.
After the €250 one-time setup. Nil returns included.
Free instant English read, no signup. Then a fixed price from €200 net, nothing to pay until you accept. Schätzbescheid, Mahnung, Anhörung.
Not sure what you need?
Answer a few quick questions about where you store stock and how you sell. We will tell you whether you need German VAT, OSS, or both, and what it costs, in plain English. No account, no obligation.
German VAT registration, monthly filings, and your quarterly Union OSS return, handled by a licensed German tax advisor. One place, in English.
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