The Mini-One-Stop-Shop procedure is a special regulation in the area of VAT. The procedure allows you as an entrepreneur to pay tax on certain sales generated in the European Union (EU) centrally in one tax return. 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 the 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
• offer telecommunications, radio and television services or electronically supplied services to private individuals in another EU member state.

You must always pay the VAT rate that applies in the EU member state in which the recipient of the service is based.

The procedure can only be used for sales in other EU member states in which you as an entrepreneur do not have a permanent establishment for VAT purposes.

As an entrepreneur, you can tax your sales generated in EU member states at the tax rate applicable in Germany and declare them to your competent tax office (exemption) if

• your company is based in only one EU member state and
• the total amount of services (excluding VAT) in the previous and current calendar year does not exceed EUR 10,000.

If you meet these requirements but still wish to participate in the procedure, you must inform the tax office in advance that you are waiving 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:

• if the service 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 relocating the registered office or closing a permanent establishment in Germany.

You must keep a record of the transactions carried out as part of 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 Mini-One-Stop-Shop procedure. If you discover that a tax return you have already submitted is incorrect, you must submit a correction via BOP.