OSS corrections: Missing initial tax amounts

When correcting previous filing periods - e.g. due to a refund for a sale made in the preceding calendar quarter -  the “Mein BOP” portal requires you to insert the following two values:

1. The latest tax amount for the period you wish to correct (initial tax amount)
2. The revised / actual tax amount for this particular period

Taxdoo will calculate those values automatically if we have your respective initial tax amount on file. This is always the case when you have filed your first OSS return with us. However, if you have filed one or more OSS returns yourself or with a different provider, we may not have all the information we require to provide you with an uploadable OSS .csv file right away. 

In such instances, we will send out an email requesting you to add the missing initial tax amounts to your dashboard:

If we receive the requested information within 24 hours after noticing the missing tax amounts, we will create your uploadable OSS file automatically. More specifically, we will make the file available to you within one to two business days after receiving the requested information. If, for any reason, you were unable to provide the information within the 24 hour window, we would kindly ask you to contact our Customer Support Team, who will trigger the report generation manually. Please ensure that the tax amounts are added to the dashboard before contacting Customer Support as they cannot generate the upload file without the missing values.

It is important to stress that the Federal Central Tax Office requires you to provide the latest initial tax amount for the quarter you wish to correct. Please refer to the below example for a detailed explanation on how to determine this value.

Example: A refund for a sale to a French customer made in Q3 2021 is received in Q2 2022. 

In the above example, the tax amount originally declared in the Q3 2021 OSS filing was EUR 100. The tax amount for this period was subsequently amended to EUR 90 in the Q4 2021 filing and further reduced to EUR 85 in Q1 2022. 

Consequently, the latest available initial tax amount for Q3 2021 is EUR 85:

You can access your previously filed OSS returns via your “Mein BOP” portal. 

Once logged in, click on “Mein BOP” - “Meine Formulare” on the left navigation bar. 

Next, select the tab “Übermittelte Formulare”. Here you may find a list of all OSS declarations you’ve submitted previously. 

If your tax adviser has submitted the declarations for you, they may provide you with copies of your previous filings.