GBP Monitor: One-Stop-Shop Portal Stimulates Growth by Cutting Red Tape

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The latest survey by the German Business Panel (GBP) at the University of Mannheim shows: The One-Stop-Shop (OSS) portal not only eases the administrative burden on businesses in Germany when fulfilling their VAT obligations within the EU Single Market, but also generates tangible growth effects. 15.6 percent of active users now supply their products to additional EU member states thanks to the simplified process. 4.4 percent have even increased their sales in other EU countries. At the same time, around 38 percent of exporting firms reported that they were not yet aware of the portal — indicating further growth potential.

For many businesses in Germany, VAT reporting within the EU has so far been a bureaucratic challenge: Companies selling to end customers in multiple member states had to register for VAT and submit returns separately in each country. Different languages and national reporting requirements made the process cumbersome and prone to errors. The One-Stop-Shop (OSS) portal, introduced in 2021, aims to significantly simplify this procedure: Businesses can now report their cross-border B2C sales collectively through the portal, and the corresponding taxes are automatically forwarded to the relevant countries.

Less red tape for businesses
A new GBP survey confirms: The OSS portal achieves effective red tape reduction through digitalization. Around 58 percent of surveyed companies report noticeable relief — especially thanks to harmonized reporting requirements (79 percent) and the central submission of VAT returns in German (37 percent). Moreover, 15.6 percent of companies actively using the portal stated that the simplified process now allows them to supply products to additional EU member states, while 4.4 percent have already increased their EU sales as a result.

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