One-stop store, EU scheme; submission of a tax return by companies based in the EU

If you have supplied certain services or goods to private individuals in other EU member states, you can, under certain conditions, declare and pay tax on the turnover resulting from this using the One-Stop-Shop (OSS), EU scheme.

Description

Prerequisites

The following can participate in the procedure

  • Companies that
    • have their registered office in Germany and
    • provide services to private individuals in member states of the European Union in which they do not have a registered office or
    • sell goods across borders within the EU or
    • provide an electronic interface through the use of which they support the supply of goods within a Member State by a non-established taxable person and are therefore treated as if they had supplied the goods themselves.
    • Do not have their place of business in the European Union and have a facility, such as a warehouse, within the country from which goods are supplied to individuals in other EU Member States.

Further requirements:

  • You are registered in the BZStOnline-Portal (BOP) and have a BOP certificate.
  • If you are able to pay tax in Germany on your sales generated in member states of the European Union (exemption), but still wish to participate in the procedure: Waiver of application of the exemption to the competent tax office.

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 (OSS), EU scheme 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 entrepreneurs established in the EU - EU scheme (formerly Mini-One-Stop-Shop)" procedure. Participation is valid for 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 EU scheme - 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, EU regulation: this usually 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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