Mini-One-Stop-Shop; filing of a tax return by companies established in the EU
If you provide certain services to private individuals in other member states of the European Union (EU), you can declare and pay tax on the turnover from them centrally using the Mini-One-Stop-Shop (M1SS) taxation procedure.
The Mini-One-Stop-Shop procedure is a special regulation in the field of VAT. The procedure allows you, as an entrepreneur, to pay tax centrally on certain sales made in the European Union (EU) in one tax return. You only need to file one tax return for all your EU-generated transactions covered by the special scheme in the state where your business is located. Under the one-stop principle, you can pay the resulting tax entirely in one step.
You can use this procedure as an entrepreneur if you
- have your registered office in Germany and
- offer telecommunications, radio and television services or services provided by electronic means to private individuals in another EU member state.
You must always pay the VAT rate applicable in the EU member state in which the recipient of the service is based.
The procedure can only be used for transactions in other EU member states in which you, as an entrepreneur, do not have a permanent establishment for VAT purposes.
As an entrepreneur, you can tax your sales generated in member states of the EU at the tax rate applicable in Germany and declare them to your competent tax office (exemption) if
- your company is based in only one member state of the EU and
- the total amount of services (excluding VAT) in the previous and current calendar year does not exceed EUR 10,000.
If you are an entrepreneur who meets these requirements but still wants to participate in the procedure, you must notify the tax office in advance that you are waiving the exemption.
To participate in the Mini-One-Stop-Shop procedure, you must apply for your participation at the Federal Central Tax Office (BZSt).
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 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 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 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 Mini-One-Stop-Shop procedure. If you discover that a tax return that has already been submitted is incorrect, you must submit a correction via BOP.
The following can participate in the procedure:
- Companies that
- Have their registered office in Germany and
- Offer telecommunications, radio and television services or services provided by electronic means to private individuals in another member state of the European Union (EU).
- You are registered in the BZStOnline-Portal (BOP) and have a BOP certificate.
- If you are able to pay tax on your sales generated in member states of the European Union in Germany (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 in the Mini-One-Stop-Shop procedure electronically in the BZStOnline-Portal (BOP).
- To participate in the Mini-One-Stop-Shop procedure, register in the BOP. The form can be found by selecting the "Forms & Services / All Forms" section and then the "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 wish 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 "Forms & Services / All Forms" section and then the "Mini-One-Stop-Shop" procedure.
- 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 20.
- Tax return and payment for the 2nd calendar quarter: by 20 July
- Tax return and payment for the 3rd calendar quarter: by 20 October
- Tax return and payment for the 4th calendar quarter: by January 20 of the following year
- deregistration from the procedure: no later than 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
- Record retention period: 10 years
- for registration in the BOP: up to 6 weeks
- for registration to participate in the Mini-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