The one-stop store, non-EU scheme is a special regulation in the area of VAT. The procedure allows you as an entrepreneur to centrally tax certain transactions generated in the European Union (EU) after June 30, 2021 in one tax return. This procedure replaces the previous VAT on e-Services procedure. You only need to submit one tax return for all of 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

• do not have your registered office in an EU member state and
• sell 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.
To participate in the One-Stop-Shop, non-EU scheme, 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.

You must keep a record of the turnover generated under the scheme 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.