OSS procedure + margin taxation
Summary: The discussion centers around the challenges sellers face with the OSS procedure and differential taxation laws on a marketplace platform. sjl-fundgrube expressed issues regarding mandatory registration despite using differential taxation as per §25a USTG, and a request for assistance was made. antverpiastamps provided insights into EU VAT regulations, highlighting the marketplace's legal obligations. The conversation includes requests for communication to resolve these tax-related complications, emphasizing verification discrepancies and addressing seller concerns over regulatory compliance.
Hello eBay team,
First of all, a Happy New Year.
My name is Marco and my shop is: chikara-kiss
I have received 21 emails from eBay (Please update your VAT identification number in your eBay account and/or confirm here that you use OSS).
Otherwise my account will be restricted.
As a user of margin taxation under §25a USTG, I do not have to register for the OSS procedure.
THE distance selling rule in the OSS procedure does NOT apply to goods taxed under the margin scheme (this includes used goods).
In another thread I read (unfortunately I can no longer reply there) that you inform the specialist department, they check the account and grant an exception.
I would be very happy if, like the other eBay members who also have margin taxation, you could help me.
Kind regards
Marco
railandstamps
·3 weeks agoHello eBay team,
our account railandstamps has also received the OSS request. We sell exclusively margin-taxed goods in accordance with § 25a UStG and therefore also need the corresponding exception/exemption from the OSS review process. Please send us the email or declaration required for this. Thank you very much.
sjl-fundgrube
·2 months ago · EditedGood morning Ebay,
@patrick@ebay the emails have also reached me again. As a user of the margin scheme under §25a UStG, I do not need to register for the OSS procedure. Regards SJL-Fundgrube
patrick@ebay
Hello @sjl-fundgrube Please check the data that is stored with eBay, as well as with the BZSt. These must match.
Usually it’s down to small things, like spelling or because the street was abbreviated to Str.
Best regards
Patrick
sjl-fundgrube
·2 months agoHello @patrick@ebay I have an address; this was only sent to BZSt yesterday. The account was also restricted yesterday.
Best regards
SJL-Fundgrube
antverpiastamps
·2 months agoSome information on margin selling and ebay from past experiences. Ebay as a platfom can NOT make exceptions for margin sellers. The EU regulations for marketplace platforms like Ebay determine that Ebay is responsible for the correct collecting and distributing of VAT and sales tax for all the transactions on it's site. There is a specific limit of 10.000 euro for international sales after which a seller must give a VAT number and proof of OSS registration so that ebay can determine if the seller is effectively a business and if it is compliant with all VAT regulations. From that point onward Ebay is responsible for the correct VAT handling of all that sellers transactions and can be forced to pay that VAT to the respective tax office if there is an issue. As ebay says on it's own pages: Business sellers are eligible to use the VAT margin schemes when they are selling the following products:
Second-hand goods
Works of art
Antiques
Collectors' items
However, under EU and UK rules, where eBay has VAT collection obligations, eBay cannot legally apply margin schemes for those products. Where eBay is obliged to collect VAT on these types of items, eBay will collect VAT on the full value at the appropriate rate to the items.
Selling under the margin ruling is not something that can be verified online. A seller can claim that he is selling under the margin ruling but that is only visible in his individual tax declaration and nowhere else. It also does not give your current status but oly that of the past. This makes that Ebay has no way to verify what you claim is accurate or not and given their legal obligations they will also take no chance so if you want to continue to sell you will have to register with OSS. This is not difficult to do. Margin sellers can set their VAT rate to 0% on their listings so that no tax is charged and they can also make a '0' declaration for OSS each quarter, that is no problem at all. This whay thay can apply the margin ruling and also be in order with Ebay.
postenquelle
·2 months ago · EditedHello, I would also like to use margin taxation for the sale of used goods in the future. However, I will not sell only used goods, but also new goods. Please send me an email about this. Best regards
postenquelle
·2 months agoI ask for prompt sending of the email, as I’m under pressure.
finnsland
·3 months agoHello Ebay team,
I too have the (once again) pleasure of facing a suspension for overseas sales, even though I (still) only sell used items that are subject to margin taxation. I got the same thing last time, almost exactly a year ago, and after a long back and forth and repeatedly providing confirmation, I was able to get it reversed. Am I going to have this pleasure every year now? Would it perhaps be possible to save my confirmation that I exclusively sell used items that are subject to margin taxation, or is that not possible?
As a user of margin taxation under §25a USTG, I do not have to register for the OSS procedure. Could you put me in touch with an Ebay employee again, or should I simply use the contact from last year?!
Kind regards
windsua
·3 months agoperfect-sally
·3 months agoHello @windsua
I’m tagging the “responsible” eBay employee, but today he’s no longer present.
I think he’ll get in touch here tomorrow if he sees the tag.
If it takes too long, please just get back in touch again.
Hello @patrick@ebay could you please take a look? Thanks 🙂
patrick@ebay
Hello @windsua ,
you have just received an email from me so you can get in touch with our colleagues.
Best regards
Patrick
digiteil
·3 months agoHello, I have the same problem. I only sell used goods taxed on the margin. Need the corresponding email for that. Thank you in advance. Kind regards.
patrick@ebay
Hello @digiteil & @finnsland
I sent you an email, please respond to it.
Best regards
Patrick
mytwister.shop
·4 months agoHello Ebay Team,
My name is Thomas and my shop is called MyTwister.shop
I have, just like many others now, the problem that I have been blocked from EU-wide sales. However, I only sell used items that are subject to the margin scheme.
As a user of the margin scheme according to §25a USTG, I do not have to register for the OSS procedure.
There is NO application of the distance selling regulation in the OSS procedure for margin-schemed goods (which include used goods).
Can you please unlock me again?
Regards
Thomas
patrick@ebay
Hello @mytwister.shop,
I have sent you an email to get in touch with our colleagues.
Please respond to this as well. If an error appears while sending, simply reply through your own inbox or client instead of via eBay messages.
Best regards
Patrick
sir-royal
·5 months agoHello @miriam@ebay, patrick@ebay, @steffi@ebay
I’d also need a message please regarding the annual problem with differential taxation.
Thanks a lot and best regards, Oliver
patrick@ebay
Hello @sir-royal ,
Email was sent to you. It’s best not to reply via eBay messages either, but to use your inbox or email client.
Best regards
Patrick
sir-royal
·5 months agoHello @miriam@ebay,
I would also need a message regarding the annual problem with margin taxation, please.
Many thanks and best regards, Oliver
www_mago-muenzen_de
·5 months ago@patrick@ebay
Thanks for the quick processing. I have received an exemption permit again, but only until March 30 of this year. Is that correct, or is this a typo and should it actually be 30.03.2027? Please check! Thanks!
patrick@ebay
Hello @www_mago-muenzen_de ,
2027 is listed, probably a typo 😁
Best regards
Patrick
alphaphila
·5 months agoHello patrick@ebay.de,
please send me an email too, like last year.
It would be great if you could upload the confirmation directly to your account.
Thanks!
patrick@ebay
Hello @alphaphila ,
Email has been sent to you, please respond to it.
Best regards
Patrick
olikli
·5 months agoInterestingly, today I got a call from customer service, where the colleague told me it was about the "business information." Since I didn't have time at that moment, I asked for an email. It turned out that it's about the annoying OSS issue and that I should please enter my OSS data.
In May 2025 I, like so many others, was flooded with a wave of warning emails, after which I then recited the magic spell
"I hereby confirm that my company’s cross-border sales to private individuals/consumers within the EU, which are not subject to margin taxation, are under EUR 10,000 per calendar year across all sales channels (not just eBay).
Should my annual cross-border sales within the EU to private individuals/consumers, which are not subject to margin taxation, exceed the threshold of EUR 10,000 in the future, I will notify eBay of this and provide the required information (VAT identification number(s), OSS confirmation) via https://www.ebay.de/spr/vat."
and the restrictions were lifted again.
Actually, that was supposed to apply for 12 months and then be renewed again. Why is this starting all over again after not even 10 months? This must be annoying for you eBay people too, having to handle every single case individually here instead of having it regulated by a checkbox in the account settings.
got_game
·6 months agoHello patrick@ebay
I have the same problem with margin taxation.
Last year I received an exemption for one year, which will soon expire.
As a user of margin taxation under Section 25a of the German VAT Act, I do not need to register for the OSS procedure.
Could you please send me an email again like last year for further exemption?
Thanks!
cosmoretroshop
·6 months agohello
need one of these emails too. Margin scheme taxed. Also need to submit a declaration to eBay
@patrick@ebay
patrick@ebay
Hello @cosmoretroshop ,
was also sent to you.
Best regards
Patrick
sammelsurium--berlin
·6 months agoHello,
I also need the email again (as I already did last year) in which I confirm that I use the differential taxation scheme.
It would be great if you could help me out!
Best regards
Matthias Heinel
patrick@ebay
Hello @esslinger-an-und-verkauf & @sammelsurium--berlin ,
I sent both of you the email, please respond to it so the colleagues can review it.
Remember, it’s always limited and has to be repeated after 12 months.
Best regards
Patrick
wedderbruuk
·6 months agoHello,
we also need again (as we did last year) the email in which we confirm that we apply the margin scheme.
Thank you and regards
Tilman
patrick@ebay
Hello @wedderbruuk ,
you should have received the email, please respond to it so the colleagues can process it.
I recommend replying directly via your email inbox / client instead of through eBay messages.
Best regards
Patrick
esslinger-an-und-verkauf
·6 months agoHello,
I also need the email again (as I already did last year) in which I confirm that I apply the margin scheme.
It would be great if you could help me out !
Best regards
Jonas Esslinger
chikara-kiss
OP7 months agoHello Miriam and Patrick,
many thanks for the professional answers and help!!!
Everything worked great.
Regards, Marco
chikara-kiss
OP7 months agoHello Ebay team,
first of all, Happy New Year.
my name is Marco and my shop is: chikara-kiss
I have received 25 emails from Ebay (Please update your VAT identification number in your Ebay account and/or confirm here that you use OSS).
Otherwise my account will be restricted.
As a user of margin taxation under §25a USTG, I do not have to register for the OSS procedure.
The distance selling rule does NOT apply in the OSS procedure for margin-taxed goods (this includes used goods).
I would be very happy if you could help me, like the other Ebay members who also use margin taxation.
Kind regards
Marco
patrick@ebay
Hello @chikara-kiss ,
You have just received the email, please respond to it.
The exception is always temporary and must be renewed.
Best regards
Patrick
chikara-kiss
OP7 months agoHello Patrick,
the exception expired in January 2026. I kindly request the exception again for 1 year, because I apply the margin taxation according to §25 a UstG.
Best regards Marco
patrick@ebay
Hello @chikara-kiss ,
we/I can't do that, so please reply to the email so it reaches our colleagues.
Best regards
Patrick
chikara-kiss
OP7 months agoHello Patrick,
I replied to the email and briefly described it. What happens next?
Thank you for your time.
Best regards, Marco
svenia7
·7 months agoHello Ebay team,
my name is Sven Zymelka and my shop is: svenia7
I received 28 emails from Ebay (Please update your VAT identification number in your Ebay account and/or confirm here that you use OSS).
Otherwise my account will be restricted.
As a user of margin scheme taxation under §25a USTG, I do not have to register for the OSS procedure.
The distance selling rules in the OSS procedure do NOT apply to margin-taxed goods (this includes used goods).
I would be very happy if you could help me, as well as the other Ebay members who also have margin scheme taxation.
Many thanks for your efforts
Kind regards
Sven Zymelka
imperial-modellbau
·7 months ago@svenia7
Hello Sven,
it's not smart to tack your problem onto such an old, long thread.
That can easily be overlooked, especially since you didn't tag an eBay employee either.
Better start a new one, tag an employee, and then you're sure to get help!
svenia7
·7 months agoHello Andy, I really have no idea and don't know how to go about it. I'm actually in the community for the first time. Could you help me with where I can open a new thread and tag an employee? Many thanks for your effort
imperial-modellbau
·7 months agoHello @svenia7
Sure, no problem.
So, you're already in the right section here, you just need to click on "Commercial sellers" at the top - then you simply click on "start new topic".
Then give the thread a meaningful title, such as "Need help with the OSS process".
Briefly explain your concern and tag a staff member.
This works like this:
Enter the @ symbol
This will open a small window.
Note: In a new topic the window is empty because nobody has replied yet - if you try this out here as a test, you will see many names to choose from that you can simply click on.
Since it is empty, just type: patrick@ebay and Patrick will be tagged, see that you addressed him, and will surely reply to you.
patrick@ebay
Hello @svenia7 ,
I already replied to you in another topic.
Best regards
Patrick
empyraeum
·6 months agoHello Patrick,
I'm having the same problem: I just received the emails with the sales restrictions like I did last year.
Last year I also sent in the explanation regarding margin taxation and received the exemption. Nothing has changed for me in that regard with my sales either. As a user of margin taxation under §25a UStG, I do not have to register for the OSS procedure.
Could you please also send me an email I can respond to? Do I just need to repeat last year's declaration?
Kind regards
Michael (empyraeum)
marks-marktplatz
·6 months agoGood evening Patrick
It’s the same for us as it was last year. We have once again received the emails with the sales restrictions, even though last year we already assured you that we only trade in goods subject to margin taxation and are therefore excluded from the OSS procedure.
We would therefore ask you to send us an email again this year as well, so that we can confirm our exclusion from the OSS procedure and also be exempted from these restrictions again this year
Thank you in advance
Marks Marktplatz
patrick@ebay
Hello @marks-marktplatz ,
I had already replied to you in your own topic.
Best regards
Patrick
coin-express
·6 months agoHello patrick@ebay
we have the same problem here with margin taxation.
Last year we then received an exception for one year, which expired yesterday.
As users of margin taxation under §25a UStG, we must / can not register for the OSS procedure.
Could you please send me an email again like last year for further exemption?
Thanks
Helmut Coin-Express
patrick@ebay
Hello @coin-express ,
you also just received the email, please respond to it.
I recommend replying directly to the email, via your inbox / client, instead of through eBay messages.
Best regards
Patrick
patrick@ebay
Hello @empyraeum ,
you also just received the email, please respond to it.
I recommend replying directly to the email, via your inbox/client, instead of through eBay Messages.
Best regards
Patrick
pixiporzellan
·7 months agoRepeatedly contacting "customer service" produces such "results".
pixiporzellan
·7 months agoHello,
I have the same problem and would like to request contact or a solution to the problem.
Thank you very much!
patrick@ebay
Hello @pixiporzellan ,
you should receive an email, please respond to it.
Best regards
Patrick
collectorsbox_1
·7 months agoGood day
I currently have the same problem. I exclusively sell used goods subject to differential taxation under §25a UStG and have just received the email saying that I must register for the OSS procedure. However, I actually do not have to do that.
I would please need help so that I can continue selling to my customers abroad.
Best regards, Nils
patrick@ebay
Hello @collectorsbox_1 ,
you should have received an email, please respond to it.
Best regards
Patrick
eierlino
·9 months agoMany thanks, I hope the activation comes soon then, it's Christmas business time now. Best regards
eierlino
·9 months agoHello, I also received these emails and checked my EU sales. I sell a lot of margin scheme items and my EU sales with 7% or 19% VAT shown are well below the delivery threshold of 10,000 euros. I would also need help so that I can continue serving my customers in other EU countries. Best regards
miriam@ebay
Hello @spielespass2 and @eierlino - by now you have both received the corresponding email, please reply to it so that the responsible department can review it 🙂.
Thanks and best regards
Miriam
starbass100
·9 months agoHello Miriam, I have the same problem with my shop starbass100
You already helped me very nicely and successfully with this topic last year, please activate my shop for sales abroad.
Nothing has changed in my listings, only used antiques with margin taxation.
Many thanks....Tobias
patrick@ebay
Hello @starbass100 ,
you should have received an email, please simply reply to it.
Best regards
Patrick
ralfidw
·6 months agoHello dear eBay team,
yesterday we also received around 30 emails again on this annoying topic of margin taxation. Since we have been selling exclusively margin-taxed philatelic products through the account ralfidw for years, I would therefore also ask you to send the corresponding email again to confirm that we are exclusively subject to margin taxation.
One more question: Is it not possible to store this setting as the default in the account?
Many thanks for the prompt sending and your help
Ralf
patrick@ebay
Hello @ralfidw ,
I’ve sent you the email so the colleagues can work on it; please respond to it.
Best regards
Patrick
www_mago-muenzen_de
·6 months agoHi @patrick@ebay ,
could you send me the email template for this year again as well. Thanks!
Best regards
deltacollectibles
·5 months agoHello miriam@ebay. patrick@ebay.
I also received an email saying that I have a cross-border total turnover within the EU of more than 10,000 euros per year, but after several checks of my sales, that is not correct. I am not above the 10,000-euro threshold within the EU. Can you please also help me find a solution?
miriam@ebay
Hello @deltacollectibles and thanks for your post! We’ll send you the relevant message directly to review the exception process for your account!
Best regards
Miriam
mustrument
·5 months agoHello dear eBay team,
I would also need a corresponding message, please.
Thank you very much and kind regards
patrick@ebay
Hello @mustrument ,
Email was sent to you, please respond to it.
Best regards
Patrick
deltacollectibles
·5 months agoHello @miriam@ebay @patrick@ebay
I am contacting you again because my account was restricted on 01/04, despite my timely declaration (which was confirmed to me by customer service on 29/03 as “okay”), and all my listings in Germany were deleted.
I have now received a message from customer service saying that my account will remain blocked because I supposedly exceeded the €10,000 limit.
However, this statement is factually incorrect. After a further review with my tax advisor, I hereby confirm that my cross-border distance sales in other EU countries are clearly below the statutory threshold of €10,000, both for 2025 and for the current year 2026.
Could you please check whether the problem is actually not the turnover threshold, but an address mismatch, since my business address is stored with eBay while only my residential address is currently on file with the tax office, and whether my account was therefore restricted despite my declaration having already been forwarded and confirmed on 29/03?
I would like to clarify the situation as quickly as possible so that I can sell on eBay again in compliance with the rules. My tax advisor is ready to explain the situation to the tax office, but for that I need to know for sure which record eBay says is causing the problem.
Thank you very much for your further help in this urgent matter.
patrick@ebay
Hello @deltacollectibles ,
unfortunately there’s not much I can do here, other than tell you to follow the instruction in the last message. My colleague had told you that he had requested the exception, but the response was that it was denied. According to the responsible team, the limit is being exceeded, so you should now provide a German VAT ID or EU ID with OSS.
Best regards
Patrick
deltacollectibles
·5 months agoHello @patrick@ebay @miriam@ebay
Thank you very much for the response. I understand that you can't help me directly here, but I do have an important question about this: Can you tell me whether, officially at eBay, the problem really is only due to the revenue threshold, or whether it could actually be due to the address?
In the email about the account restriction, it says that my registration details differ from the data held by the Federal Central Tax Office. Since my business address on eBay is not my residential address (only the residential address is stored in FinanzOnline), I would like to know whether that is the reason for the rejection, or could be. I would then ask the tax office to update the data, but I want to be sure beforehand that the address is actually causing the problem here.
handyexperte-phonestore
·4 months agoHowever, I apply the margin scheme according to §24 UStG (AT) / §25a UStG (DE). As far as I understand, margin-taxed sales do not fall under the OSS procedure, as the distance selling regulation does not apply here.
Could you please check my account accordingly and possibly make an exception?
vanjakopug
·11 months agoGood evening,
we would also ask for the corresponding email to be sent to us. Although we do not sell exclusively margin scheme goods, as of today for 2025 we are still well below the threshold of €10,000 for regularly taxed sales to private customers in other EU countries. Should we get closer to that threshold over the course of the year, keyword Christmas business, we will register with OSS in good time and then report this accordingly to eBay.
Thank you for your efforts and have a good rest of the week.
J.Kopper
patrick@ebay
Hello @vanjakopug ,
you should have received a message, please respond to it.
Best regards
Patrick
spielespass2
·9 months agoGood evening,
here, too, I suddenly received a bunch of messages for each EU country. We also only deal in margin scheme goods here; could someone please look into this?
Best regards and thanks, Martina
dragonxdragon
·1 year agoGood evening,
here, too, we suddenly received 25 messages for each EU country. We also only deal in margin scheme goods here; could someone please take a look at this?
Regards
auto-veritas
·1 year agoHello patrick@ebay,
we have a similar problem, namely we are currently blocked from listing on eBay Germany,
we have also already phoned customer service a few times.
We have a Dutch B.V. and also have our warehouse in the Netherlands,
The eBay customer service told us that we should tick the box for participation in the OSS procedure and then we can list items again. We have now also registered for the OSS through our tax advisor.
However, we still cannot list any items and we just received another automatic message saying that we should upload the German VAT ID within 7 days or otherwise we would be blocked, although we already are for listing in Germany.
Maybe you can help us, since you're really familiar with this topic.
Best regards
Manuel
patrick@ebay
Hello @auto-veritas ,
unfortunately the marking wasn’t set correctly and was unfortunately overlooked. But I just checked, everything is already back in order for you.
Best regards
Patrick
bestsellerillya
·1 year agoUnfortunately, I received several emails again. I need your help once more.
Kind regards
patrick@ebay
Hello @bestsellerillya ,
you have received a message, please respond to it.
Best regards
Patrick
second_hand_hws_row
·1 year agoI guess I should act again now
otherwise it will be restricted
oh man
please help
greetings from the north
voli-maus
·1 year agoMaybe create a new thread tomorrow, @second_hand_hws_row .
I think this is getting lost here.
Then there’ll also be a member online from around nine o’clock, who can be tagged.
second_hand_hws_row
·1 year agommmhh I just got 21 pieces saying that it would be lifted
I'm curious 🙂
second_hand_hws_row
·1 year agohey hey @patrick@ebay
my international shipping was also restricted.
at first everything was fine and after 4 weeks I get the same thing
account will be restricted
please help
greetings from the north
patrick@ebay
Hello @second_hand_hws_row
also sent to you again, so that your reply reaches the respective team.
Best regards
Patrick
finnsland
·1 year agoWell, I got an email from customer service on 22/5 asking me to confirm the usual text:
“I hereby confirm that my company’s cross-border sales to private individuals/consumers within the EU, which are not subject to margin taxation, amount to less than EUR 10,000 per calendar year across all sales channels (not just eBay).
Should my annual cross-border sales within the EU to private individuals/consumers, which are not subject to margin taxation, exceed the threshold of EUR 10,000 in the future, I will inform eBay of this and provide the required information (VAT identification number(s), OSS confirmation) via https://www.ebay.de/spr/vat .”
I did that on the same day. Result: today I got 21 more emails saying that I’m blocked for all European countries. Something is obviously going wrong there. The confirmation has been in my account like this for YEARS and was also sent to eBay by email YEARS ago. I would really appreciate it if this completely unnecessary and unfounded problem could be resolved soon. I’d be extremely grateful for any tips on what to do next. I’ve just sent the confirmation again as a reply to the old customer service email. Maybe only every second email was processed...
Best regards
patrick@ebay
Hello @finnsland ,
you're already in contact, there's not more I can do for you right now.
Best regards
Patrick