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.