Parts needed:
3-4 litres, or 7-8 litres for a flush, of a DEXRON spec ATF (Warning: If you have an 01m transmission it does NOT use DEXRON, and this DIY is not written about the 01m, see link at bottom for 01m guide!). The special ATF used for the 01m transmission and later is compatible with the 096, exceeds the requirements, and available from your dealer.
Oil strainer/filter (095325429D) - optional, but highly recommended (see end of step 6).
If you order an OEM strainer, there is a good chance it will already come with the strainer gasket (not to be confused with the pan gasket), however if not you need the additional gasket - part number (095325443A)
Pan gasket (096321370) - optional, I changed the fluid on my '94 096 and the gasket was in fine condition, you may be fine too.
RTV gasket sealer wouldn't go a miss if you decide to replace the gasket.
I got my parts from vwspares.co.uk, worldimpex and GAP supply these kits for USA people.