OSS
An account per destination country or a collective account with a tax key; plus the delivery threshold.
One account for every tax-free sale.
With the small-business switch on, every tax-free sale books to the § 19 account, whether it stays in Germany, goes into the EU or outside it. Without VAT and without a tax key; the handout notes it for the tax firm.
| Purpose | SKR03 | SKR04 | Tax |
|---|---|---|---|
| Tax-free revenue § 19 UStG | 8192 | 4184 | § 19 UStG, without a key |
8192 and 4184 are the accounts of the charts from 2025; your tax firm enters a different account on the tenant.
your-shop.com/admin
Orders › DATEV export › Tenants
Muster Handels GmbH
CancelSave
Master dataBookingAccountsTax & OSSExportSales channels
Small business scheme
Whether this tenant charges VAT
Small business under §19 UStG?
While this is on, every sale posts to the §19 revenue account. You enter that account on the "Accounts" tab; the per-rate revenue accounts stay unused and a document with VAT shown blocks the export.
OSS booking method
Two posting methods for OSS sales to EU consumers
OSS procedure active
Method
Collective account + tax key 240All OSS revenue on one account, separated per country via the tax key. Default: 8320.
Revenue account per destination country (recommended)A separate revenue account per EU country - maintained in the Tax & OSS tab.
The exported tax rate is the rate actually charged in the shop. That is only the correct destination-country rate when destination-based taxation (OSS) is active in the shop. Tax rates come from Shopware and are not maintained here.
Revenue accounts per EU destination country
Shopware keeps the tax rates per country. This table belongs to the "revenue account per destination country" method: there every EU country gets its own DATEV revenue account - one for goods, optionally a second one for electronic services (downloads).
2 countries have a revenue account. If an OSS sale has no matching account for its destination country and supply type, the entire export run is blocked. Countries with no such sales need no account. Add more countries via "…" at the end of the row.
| Country | ISO | Tax rate | DATEV revenue account | Digital account |
|---|---|---|---|---|
| France | FR | 20 % | 8401 | no account |
| Netherlands | NL | 21 % | no account | no account |
| Austria | AT | 20 % | 8402 | no account |
On the Tax & OSS tab switch on "Small business under §19 UStG" in the Small business scheme card.
Tax-free in Germany? Then the report asks.
A tax-free domestic sale can mean many things: a small business, another exemption or a mistake in the tax rules. Without the switch the document stops, the run writes no file, and "What to do" shows both ways.
- Way 1: small business
The tenant is a small business under § 19: switch it on, and the next run books it.
- Way 2: something else
An exemption under § 4 or a mistake: then clear it up with the tax firm and correct the taxation of the order.
What does not go together with § 19.
The export does not resolve such contradictions silently but names them.
- A document with VAT
If a document under § 19 shows VAT, it stops instead of letting the tax disappear silently in the tax-free amount.
- § 19 and OSS at once
Everything books to the § 19 account: right below the delivery threshold, not above it. The run names the combination.
- Accounts per tax rate
Revenue accounts per tax rate stay unused under § 19. The readiness check says so before anyone looks for them.
- EU sales above the delivery threshold
Up to €10,000 EU-wide a year, § 19 also covers your sales to private customers in other EU countries. The monitoring counts them, buyers with a VAT ID excepted, and warns before the limit on the tenant, on the dashboard and on the export page. Once it is crossed, the export reports it as a finding; clear up the way forward with your tax firm: registering in the destination country or the procedure under § 19a UStG.
What gets asked about it.
Does the switch change the file?
Only the bookings: all tax-free sales book to the § 19 account without VAT and without a tax key. The format, the header and the documents stay the same.
The other tax cases
Cash-basis taxation
Booked on the real payment date, with payments and refunds; OSS and EU business customers on the invoice date.
EU business customers
Intra-community supply and reverse charge to companies with a VAT ID.
Outside the EU
Tax-free export, taxed deliveries outside the EU and the special case of Northern Ireland.
Credit notes and cancellations
General reversal or side switch, credit note, cancellation and the real refund.
Foreign currency
Amount in the document currency, rate and base amount in euros.
Shipping costs and vouchers
Shipping and discounts split across 7% and 19%, or onto accounts of their own if the tax firm wants that.
Payments and PayPal
Every PayPal payment against its invoice, a money account per payment method, fees and bulk payouts from the statement.