Bundeszentralamt für Steuern

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One-Stop-Shop, non-Union scheme

Businesses not established in the EU that are liable for payment of the tax as persons supplying services (up to June 30, 2021 telecommunications, radio and television broadcasting services or services supplied by electronic means) to private customers established in the EU must pay VAT in the recipient’s country. Using the One-Stop-Shop, non-Union scheme (formerly VAT on e-Services) simplifies this. Businesses participating in the special arrangement can declare their relevant sales using a special tax return at a central office where they pay the VAT.


Bundeszentralamt für Steuern (Federal Central Tax Office)

One-Stop-Shop, non-Union scheme
Ludwig-Karl-Balzer-Allee 2
66740 Saarlouis

Phone: +49 228 406-3804
Fax: +49 228 406-3801


Value Added Tax