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.

Description

Prerequisites

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).

Further requirements:

  • 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.

Procedure

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.

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 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

Processing time

  • 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

Required documents

  • Required Documents

    No further documentation is required.

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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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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