Option for traders established outside the European Union (EU) to declare and pay tax centrally on certain transactions carried out within the EU in the VAT on e-Services (ECOM) taxation procedure. Unfortunately this specification of service has not yet been completely translated.
If, as a trader based outside the European Union (EU), you supply certain services to private individuals in the EU, you can declare and pay tax on the resulting turnover centrally in the VAT on e-Services (ECOM) taxation procedure.
The VAT on e-Services (ECOM) procedure is a special regulation in the field of VAT. This procedure enables you as a trader to pay tax centrally in one member state on certain transactions carried out in the European Union (EU). You only need to submit a tax return in one Member State for all your transactions in the Member States covered by this special scheme (one-stop-shop principle). You can then pay the resulting tax in full in one go.
You can use this procedure if you
- are not resident in the EU and
- as the person liable to pay the tax, supply telecommunications, radio and television broadcasting services or services supplied by electronic means
- to private individuals in an EU member state against payment.
You must always pay the VAT rate applicable in the EU Member State where the recipient of the service is established.
To participate in the scheme, you must apply to participate in an EU Member State of your choice. You may only register to participate in the scheme in one EU Member State.
As a registered trader, you must deregister from the procedure in the following cases:
- if you cease to provide services
- if the conditions for participation cease to apply
If you apply to participate in the ECOM procedure in Germany, you must submit your tax return electronically via the BZSt online portal (BOP). 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
BZSt-Online-Portal (BOP) auf einer Internetseite des Bundeszentralamts für Steuern
Antrag auf Zulassung zur elektronischen Übermittlung von Daten für das Verfahren VAT on e-Services über das BZStOnline-Portal auf der Internetseite der Bundesfinanzverwaltung
can participate in the procedure
- are not established in the EU and
- are liable for the supply of telecommunications, radio and television broadcasting services or services supplied by electronic means
- supplied to private individuals in an EU Member State for consideration.
- You are registered in the BZStOnline-Portal (BOP) and hold a BOP or EOP certificate.
§ 18 Absatz 4c und 4d Umsatzsteuergesetz (UStG)
§§ 358 bis 369 Richtlinie 2006/112/EG des Rates vom 28.November 2006 über das gemeinsame Mehrwertsteuersystem
Weitere Informationen zum Verfahren VAT on e-Services (ECOM) auf der Internetseite des Bundeszentralamts für Steuern
Weitere Informationen zur Registrierung im BZSt-Online-Portal (BOP) auf der Internetseite des Bundeszentralamts für Steuern
You must submit your tax return in the VAT on e-Services (ECOM) procedure online in the BZStOnline-Portal (BOP). To do this, you must first register for participation in the procedure in the BOP.
- Register in the BOP to apply for participation in the ECOM procedure. You will find the form after successful registration if you select the heading "Forms & Services / All forms" and then the procedure "VAT on e-Services".
- Once you have successfully applied for the procedure, you can submit your tax returns online. You will find the form after successful application if you select the heading "Forms & Services / All forms" and then the procedure "VAT on e-Services".
- 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.
Responsible for the content
Federal Ministry of Finance (BMF)
Last update or date of publication