The One-Stop-Shop procedure, EU regulation is a special regulation in the area of VAT. The procedure allows you as an entrepreneur to centrally tax certain sales generated in the European Union (EU) after June 30, 2021 in one tax return. This procedure replaces the previous Mini-One-Stop-Shop procedure. You only need to submit one tax return for all your sales generated in the EU that fall under the special scheme in the country in which your company is based. Under this one-stop shop principle, you can pay the resulting tax in one go.
As an entrepreneur, you can use this procedure if you

• have your registered office in Germany and
• sell services or goods to private individuals in another EU member state,
• provide an electronic interface which you use to support the supply of goods within a Member State by a taxable person not established in the Community and are therefore treated as if you had supplied the goods yourself,
• are not established in the European Union and have a domestic facility, such as a warehouse, from which goods are supplied to private individuals in other EU Member States.

You must always pay the VAT rate that applies in the EU member state in which the recipient of the service is based.
As an entrepreneur, you can tax your sales generated in EU member states at the rate applicable in your country and declare them to your local tax office (exemption) if

• your company is based in only one EU member state and
• the transactions generated are telecommunications, radio and television services or services provided by electronic means or intra-Community distance sales
• the total amount of the aforementioned turnover (excluding VAT) in the previous and current calendar year does not exceed EUR 10,000.

If you as an entrepreneur meet these requirements but still do not wish to participate in the procedure, you must inform the tax office in advance that you are waiving the exemption.
To participate in the 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:

• if the provision of services is discontinued,
• if the conditions for participation cease to apply in all EU member states,
• in the event of registration in another EU Member State because the conditions for participation in Germany no longer apply, for example after relocation of the registered office or closure of a permanent establishment in Germany.

You must keep a record of the turnover generated 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 responsible authorities of the other EU member states.
You must submit your tax return electronically in the BZSt online portal (BOP) using the One-Stop-Shop procedure. If you discover that a tax return you have already submitted is incorrect, you must make the correction in a subsequent tax return in BOP.