EU delivery threshold reached: prepare for OSS

This task warns you before and as soon as your sales to consumers in other EU countries reach the limit of €10,000 a year. In the task reminder email (sent in German) it is called "EU-Lieferschwelle erreicht". On the dashboard and under Invoices in the "To review" tab it shows as "Review task" with the task text.

What happened

Rechnungskit adds up your distance sales and digital services to consumers in other EU countries across all projects, for the current year and the previous year. Prior sales from your old system count too. The task comes in two stages:

If the total jumps over both limits at once, both tasks are created. Each stage comes once per year. The task appears in the oldest project of your account that is not in test mode.

The destination country's rate already applies to the sale that takes you over the threshold (§ 3c(4) UStG, section 3a.9a(1) sentence 1 no. 1 sentence 3 UStAE).

Test mode projects don't count. If you are already recorded as OSS-registered or have waived the threshold, no task is created.

Why Rechnungskit stops here

This task doesn't block any document. It is a warning, because crossing the threshold starts a deadline.

If you cross the threshold for the first time, the OSS scheme applies from the day of the first sale above it, provided you register with the BZSt by the 10th of the following month (section 18j.1(1) sentence 7 UStAE). Otherwise it only applies from the next quarter (§ 18j(1) UStG). If you miss the deadline, you have to declare the sales up to then in each destination country. The task text points this out too.

Sources: § 3c UStG, § 18j UStG, sections 3a.9a and 18j.1 UStAE

How to resolve it

1. Open OSS export in the navigation. The threshold monitor "EU distance-selling threshold (10,000 € net per calendar year)" shows the current totals there. For this task, the "Check again" button on the dashboard only takes you to the invoices.
2. If you invoiced in another system before Rechnungskit, enter the net totals under "Vorumsätze aus dem Altsystem" (prior sales from your old system). They count towards the threshold.
3. Clarify with your tax advisor whether and when you register for OSS.
4. After registering, click "Mark as OSS-registered" under OSS export. The monitor then shows "OSS active", EU sales run through the OSS return, and Rechnungskit adds the VAT rates of the EU destination countries in the background.
5. Under Settings → VAT rates, check that rates are set for your categories in the destination countries.
6. Mark the task as done under Invoices in the "To review" tab with "Mark as done".

When the task closes on its own

It doesn't. "Mark as OSS-registered" doesn't close a task that is already open either; it only prevents new ones. You close it yourself. A closed task doesn't come back for the same stage in the same year.

Related settings

• OSS export: threshold monitor, "Mark as OSS-registered", "Vorumsätze aus dem Altsystem" (prior sales), "Verzicht auf die 10.000-Euro-Schwelle" (threshold waiver)
• Settings → VAT rates: country matrix per category