Since the beginning of December, online merchants have the option to automatically upload the OSS export to the Federal Central Tax Office’s (BZSt) portal “Mein BOP” using a CSV file. At least regarding intra-community distance sales in general. Corrections still need to be entered manually - more information on that you will find at the end of this article. But first, we will show you how to upload your CSV file.
In the following, we will explain to you the steps of the CSV file’s upload and what to enter the individual fields to support you in submitting your OSS declaration.
After logging in with your Elster-certificate (.pfx format) and your password, you will reach the landing page where you also registered for the OSS.
If you want to submit the OSS declaration for the fourth quarter after logging into MeinBOP, as shown in the screenshot, you can simply import your CSV upload.
Under “Alle Formulare” you will find the form for the OSS declaration in the section “Steuer International / One-Stop-Shop (OSS) für in der EU ansässigen Unternehmer - EU Regelung (before Mini-One-Stop-Shop)”.
In this section the last listed form (“Steuererklärung für die OSS EU-Regelung - für Besteuerungszeiträume ab 3. Quartal 2021”) needs to be chosen for the first OSS declaration.
Following up on the privacy statement, you will reach the start page of the OSS declaration. Before reporting the sales for the individual countries, first, your master data must be entered, such as e.g. the German VAT ID and the taxable period. Attention: Please only fill in the German VAT ID number without the country code.
In this section the last listed form (“Steuererklärung für die OSS EU-Regelung - für Besteuerungszeiträume ab 3. Quartal 2021”) needs to be selected for the first OSS declaration.
Following up on the privacy statement, you will reach the start page of the OSS declaration. Before reporting the sales for the individual countries, first, your master data must be entered, such as e.g. the German VAT ID and the taxable period. Attention: Please only fill in the German VAT ID number without the country code.
After that, you have to make a statement if you generated revenues from distance sales in the EU during that period. If so, tick the second option.
If you had no distance sales in one taxable period, i.e. no sales to private customers in other EU countries, you have to declare a so-called nil filing. You can do so by selecting the first option.
After entering your master data, you can upload the CSV file in the portal. Upload this one in
“Bisher erfasste Umsätze, Berichtigungen und daraus resultierende Steuerbeträge”.
If you have booked the OSS Add On with Taxdoo, you will find your CSV upload in the dashboard in the filings section, under European Union and period of the needed OSS declaration, from there you download the file to upload it to Mein BOP.
While uploading your OSS CSV file by clicking the button “Import starten” the BZSt’s portal performs some checks. This means that the upload may take several seconds.
After your file has been uploaded successfully, you will receive an overview of your revenues that is shown as follows:
Important note: Thanks to a recent OSS version upgrade by the German Federal Tax Office (BZSt), you no longer have to complete the "corrections" section manually. Instead, you shall be able to upload your sales and corrections in a single .csv file. This new format can also be used for periods pre-dating this release.
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