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.
The One-Stop-Shop, 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 Mini-One-Stop-Shop. You will only need to file one tax return for all of your sales made in the EU that fall under the special regime in the state where your business is located. According to this one-stop-shop principle, you can pay the resulting tax completely in one step.
You can use this procedure as an entrepreneur if you
- have your company headquarters in Germany and
- sell services or goods to private individuals in another EU member state,
- provide an electronic interface through the use of which they support the supply of goods within a Member State by a taxable person not established in the Community 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 within the country, such as a warehouse, from which goods are supplied to private individuals in other EU member states.
You must always pay the VAT rate that applies in the EU member state in which the recipient of the service is located.
As an entrepreneur, you can pay tax on the sales you make in EU member states at the rate that applies in your country and declare this to your local tax office (exemption) if
- your company is based in only one member state of the EU and
- the sales are telecommunications, radio and television broadcasting services or services provided by electronic means or intra-Community distance sales
- the total amount of the aforementioned sales (excluding VAT) does not exceed EUR 10,000 in the previous and current calendar year.
If you as an entrepreneur meet these requirements but still do not wish to participate in the procedure, you must notify the tax office in advance that you waive the exemption.
To participate in the One-Stop-Shop procedure, you must apply to the Federal Central Tax Office (BZSt) for your participation.
Registered companies must deregister from participation in the procedure in the following cases:
- upon discontinuation of the provision of services,
- if the conditions for participation cease to apply in all member states of the EU,
- in the event of registration in another EU member state due to the discontinuation of the conditions for participation in Germany, for example after relocation of the registered office or after closing a permanent establishment in Germany.
You must keep records of the sales 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 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
- 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.
- 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.
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.
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, EU regulation: this usually 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