Mini one-stop-shop and VAT on e-Services

From October 1, 2021, you can find the tax returns for the mini one-stop-shop and VAT on e-Services processes under the heading One Stop Shop (OSS) for traders resident in the EU – union regulation (formerly mini one-stop-shop) and One Stop Shop (OSS) for traders resident in a third country - non-Union regulation (formerly VAT on e-Services).

German Federal Central Tax Office (BZSt) Forms

With all BOP forms, individual related data can be transferred via the portal between any reporting office and the German Federal Center for Information Technology (ITZBund) as a service provider for the German Federal Central Tax Office (BZSt). However, before data can be transferred, the following steps must be carried out:

• Registration at BOP, if necessary
• A request for activation of a specific specialized procedure (request for approval), if necessary

You can obtain further information about your specialist procedure.

Mass data interface of the Federal Central Tax Office (BZSt)

With the mass data interface "ELMA5", a large amount of data can be transferred between any hotlines and the ITZBund and as a service provider for the Federal Central Tax Office (BZSt). However, before data can be transferred, the following steps must be taken:

• Registration if needed at the BOP
• Request for activation for participation in the ELMA5 procedure for the respective specialized procedures
• only data centre operation: Generation of the ELMA5 certificate.

You will receive further information about your specialist procedure.

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