One-stop store, non-EU scheme; filing of a tax return by companies based in other EU countries
If you do not have your registered office in an EU member state and have supplied certain services to private individuals in the EU, you can use the One-Stop-Shop (OSS), Non-EU Scheme taxation procedure under certain conditions.
The One-Stop-Shop, non-EU scheme is a special scheme in the field of VAT. The procedure allows you as an entrepreneur to centrally tax certain transactions generated in the European Union (EU) after June 30, 2021 in one tax return. This procedure replaces the predecessor procedure VAT on e-Services. You will only need to file one tax return for all your EU transactions covered by the special scheme in the state where your business is located. According to this one-stop principle, you can pay the resulting tax completely in one step.
You can use this procedure as an entrepreneur if you
- do not have your registered office in an EU member state and
- sell services to private individuals in another EU member state.
You must always pay the VAT rate that applies in the EU member state in which the recipient of the service is located.
To participate in the One-Stop-Shop, Non-EU Regulation procedure, you must apply to the Federal Central Tax Office (BZSt) to participate.
Registered companies must deregister from participation in the procedure in the following cases:
- upon discontinuation of the service,
- if the conditions for participation cease to apply in all EU member states.
You must keep records of the transactions made under the procedure so that your tax returns and payments can be checked for accuracy. Upon request, you must make the records available electronically to the BZSt or to the centrally competent authorities of the other EU member states.
You must submit your tax return electronically in the BZSt online portal (BOP) in the One-Stop-Shop procedure. If you discover that a tax return that has already been submitted is incorrect, you must make the correction in a subsequent tax return in BOP.
The following can participate in the procedure
- Companies that
- do not have their registered office in an EU member state and
- Provide services to private individuals in member states of the European Union.
- They are registered in the BZStOnline-Portal (BOP) and have a BOP certificate.
You must file your tax return electronically in the BZStOnline-Portal (BOP) using the One-Stop-Shop procedure.
- To participate in the One-Stop-Shop procedure, register in the BOP. You can find the form by selecting the "Forms & Services / All Forms" section and then the "One-Stop-Shop (OSS) for traders established in third countries - non-EU scheme (formerly VAT on e-Services)" procedure. Participation applies to all member states of the European Union (EU).
- Note: If the exemption applies to you but you do not want to use it, you must declare your waiver of the exemption to your tax office before registering for the procedure.
- After successfully applying for the procedure, you can file your tax returns online. You can find the form by selecting the section "Forms & Services / All Forms" and then the procedure "Tax return for the OSS non-EU regime - for taxation periods from Q3 2021".
- Together with the submission of the tax return, you must transfer the declared tax amounts to the bank account of the Bundeskasse Trier Sonderkonto EU/USt.
If you already have an EOP certificate, the aforementioned registration process for the BOP does not apply.
You can participate in the procedure from the first day of the calendar quarter following the application for registration in the BOP.
There are no clues or specifics.
- Tax return and payment for the 1st calendar quarter: by April 30.
- Tax return and payment for the 2nd calendar quarter: by 31 July
- Tax return and payment for the 3rd calendar quarter: by October 30
- Tax return and payment for the 4th calendar quarter: by 31 January of the following year
- deregistration from the procedure: no later than on the 10th day of the month following the occurrence of the change
- electronic notification of change in registration data: no later than on the 10th day of the month following the change in circumstances
- revocation of participation in the procedure: up to 15 days before the beginning of a new calendar quarter
- Retention period for records: 10 years
- for registration in the BOP: 2 to 14 working days
- for registration to participate in the One-Stop-Shop procedure: this takes effect from the first day of the calendar quarter following the application for registration
- administrative court action
Links to more information
Responsible for editing: Bundesministerium der Finanzen
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited