Option for traders established within the European Union (EU) but not in the Member State of consumption to declare and pay tax centrally on certain transactions carried out within the EU under the Mini-One-Stop-Shop (M1SS) taxation procedure. Unfortunately this specification of service has not yet been completely translated.
If you supply certain services to private individuals in other member states of the European Union (EU), you can declare and pay tax on the resulting turnover centrally using the Mini-One-Stop-Shop (M1SS) taxation procedure.
The Mini-One-Stop-Shop procedure is a special scheme in the field of VAT. The scheme allows traders to tax certain transactions carried out in the European Union (EU) centrally in one tax return. They only have to file one tax return in their Member State of establishment (one-stop-shop principle) for all their transactions carried out in the EU that are covered by the special scheme. They can then pay the resulting tax in full in one go.
The procedure can be used by traders who
- are established in Germany and
- supply telecommunications, radio and television broadcasting services or services supplied by electronic means
- to private individuals in another EU member state against payment.
They must always pay the rate of VAT applicable in the EU member state in which the recipient of the service is established.
The procedure can only be used for transactions in other EU Member States where the trader does not have a permanent establishment for VAT purposes.
Entrepreneurs can tax their transactions made in EU member states at the tax rate applicable in Germany and declare them to their competent tax office (exemption) if
- the provider of the service is established in only one EU member state, and
- the total amount of the services (excluding VAT) does not exceed EUR 10,000 in the previous and current calendar year.
Entrepreneurs who meet these requirements but still wish to participate in the procedure must declare in advance to their tax office that they waive the exemption.
To participate in the Mini-One-Stop-Shop procedure, you must apply to the Federal Central Tax Office (BZSt).
Registered companies must deregister from participation in the procedure in the following cases:
- upon cessation 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 the closure of a permanent establishment in Germany).
You must keep records of the transactions carried out 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.
- Forms: yes
- Online procedure possible: yes
- Written form required: no
Personal appearance required: no
Bundeszentralamt für Steuern (BZSt)
Participation in the procedure is open to
- are established in Germany and
- provide telecommunications, radio and television broadcasting services or services provided by electronic means
- to private individuals in another member state of the European Union (EU) against payment.
- You are registered in the BZStOnline-Portal (BOP) and have a BOP certificate.
if you are able to pay tax in Germany on your turnover generated in member states of the European Union (exemption), but still wish to participate in the procedure: Waiver of the application of the exemption to the competent tax office
§ 18h UStG Umsatzsteuergesetz (UStG)
Artikel 369a bis 369k Mehrwertsteuersystemrichtlinie 2006/112/EG (MwStSystRL)
Weitere Informationen zum Besteuerungsverfahren Mini-One-Stop-Shop auf der Internetseite des Bundeszentralamts für Steuern
You must file your tax return in the Mini-One-Stop-Shop procedure electronically in the BZSt online portal (BOP).
Register in the BOP to indicate participation in the Mini-One-Stop-Shop procedure. You can find the form after successful registration by selecting the section "Forms & Services / All forms" and then the procedure "Mini-One-Stop-Shop". 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.
- Once you have successfully applied for the procedure, you can file your tax returns online. You can find the form after successfully registering 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.
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