The One-Stop-Shop, EU scheme is a special arrangement in the field of VAT. Using the scheme allows you, as a business, to centrally tax certain transactions generated in the European Union (EU) in one tax return, after June 30, 2021. This scheme replaces the predecessor scheme Mini-One-Stop-Shop. You will only need to file one tax return for all of your sales made in the EU that fall under the special scheme in the state where your business is established. Under this one-stop-shop principle, you can pay the resulting tax entirely in one step.
You can use this scheme as a business if you

• have your place of business is in Germany and
• sell services or goods to private individuals in another EU member state,
• provide an electronic interface through the use of which you 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 yourselves,
• do not have you place of business in the European Union and have a facility within the country, such as a warehouse, from which goods are supplied to private individuals in other EU member states.

You must always pay the VAT rate applicable in the EU member state in which the recipient of the service is located.
As a business, you may pay tax on the sales you make in EU member states at the rate applicable in your country and declare this to your local tax office (exemption) if

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

If you as a business meet these requirements but still do not want to participate in the special cheme, you must inform the tax office in advance that you waive the exemption.
In order to participate in the One-Stop-Shop scheme, you must apply for your participation at the Federal Central Tax Office (BZSt).
Registered companies must deregister from the special scheme in the following cases:

• upon discontinuation of the provision of services,
• if the conditions for participation cease to apply in all member states of the EU,
• in the event of registration in another EU member state due to the discontinuation of the conditions for participation in Germany, for example after relocation of the registered office or after closure of a permanent establishment in Germany.

You must keep records of the sales made 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 competent authorities of the other EU member states.
You must submit your tax return electronically in the BZStOnline-Portal (BOP) using the One-Stop-Shop scheme. If you discover that a tax return that has already been submitted is incorrect, you must make the correction in a subsequent tax return in BOP.