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.