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.

Description

Prerequisites

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.

Other requirements:

  • They are registered in the BZStOnline-Portal (BOP) and have a BOP certificate.

Procedure

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.

Note:
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.

Special notes

There are no clues or specifics.

Deadlines

  • 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

Processing time

  • 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

Required documents

  • Required Documents

    Sie müssen keine Unterlagen einreichen.

Fees

  • There are no costs involved.

Remedy

  • Appeal
  • administrative court action

Status:19.12.2022

Responsible for editing:Bundesministerium der Finanzen

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