Option for companies based outside the European Union (EU) to centrally declare and pay tax on certain transactions generated within the EU using the VAT on e-Services (ECOM) taxation procedure

Source: BUS Rheinland-Pfalz

The VAT on e-Services (ECOM) procedure is a special regulation in the area of VAT. This procedure enables you as a business to pay tax on certain transactions carried out in the European Union (EU) centrally in one member state. 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 step.

You can use this procedure if you

are not resident in the EU and
are liable to pay tax on telecommunications, radio and television services or electronically supplied services
to private individuals in an EU member state in return for payment.

You must always pay the VAT rate applicable in the EU member state in which the recipient of the service is established.

To participate in the procedure, you must apply for participation in an EU Member State of your choice. You may only register for participation in the scheme in one EU Member State.

As a registered trader, you must deregister from the procedure in the following cases

if you stop providing the service
if the conditions for participation no longer 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 you have already submitted is incorrect, you must submit a correction via BOP.

You must submit your tax return online in the BZSt online portal (BOP) using the VAT on e-Services (ECOM) procedure. To do this, you must first register for participation in the procedure in the BOP.

Log in to the BOP to apply for participation in the ECOM procedure. You will find the form after successful registration if you select the "Forms & services / All forms" section and then the "VAT on e-Services" procedure.
Once you have successfully applied for the procedure, you can submit your tax returns online. You will find the form after successful registration if you select the "Forms & services / All forms" section and then the "VAT on e-Services" procedure.
When you submit your tax return, you must transfer the declared tax amounts to the bank account of the Bundeskasse Trier Sonderkonto EU/UST.

Notes
If you already have an EOP certificate, the aforementioned registration process for the BOP is not required.

You can take part in the procedure from the first day of the calendar quarter following the application for registration in the BOP.

The following may participate in the procedure:

Companies that
- are not established in the EU and
- are liable to pay tax on telecommunications, broadcasting and television services or electronically supplied services
- to private individuals in an EU member state in return for payment.

Further requirements:

You are registered in the BZStOnline-Portal (BOP) and have a BOP or EOP certificate.

Tax return and payment for the 1st calendar quarter: by 20.04.
Tax return and payment for the 2nd calendar quarter: by 20.07.
Tax return and payment for the 3rd calendar quarter: by 20.10
Tax return and payment for the 4th calendar quarter: by 20.01 of the following year
Deregistration from the procedure - standard case: before the start of a new calendar quarter
Deregistration from the procedure - special case change of procedure from ECOM to Mini-One-Stop-Shop (MOSS): no later than the 10th day of the month following the month in which the change occurs
Correction of incorrect tax returns: within 3 years from the date on which the original tax return was to be submitted
Electronic notification of changes to registration data: no later than the 10th day of the month following the change in circumstances

Option for companies based outside the European Union (EU) to centrally declare and pay tax on certain transactions generated within the EU using the VAT on e-Services (ECOM) taxation procedure

Process flow

Requirements

Which documents are required?

What are the fees?

What deadlines do I have to pay attention to?

Processing duration

Legal basis

Appeal

Professionally released on