From April 1, 2021, traders or representatives acting on their behalf can submit an electronic application for participation in the special arrangement to the BZSt. Participation is considered standard for all EU Member States. The BZStOnline portal (BOP) is available for the transmission by electronic means.

A certificate is required to log in to the portal. Already existing certificates for the BOP or the ElsterOnline Portal can be used to log in.
For data transmitters with a German tax number, registration via the ElsterOnline portal is the easiest way to obtain a certificate. If you do not have a German tax number, you can request the certificate in the BOP.

Instructions on Receiving a Certificate for the BOP

Instructions describing the individual steps on receiving a certificate for the BOP can be found below.

Step 1: You apply for a BZSt number to use the BOP for the One-Stop-Shop, non-Union scheme (formerly VAT on e-Services scheme). The application must be completed and sent to the BZSt using the contact information on the form.

Step 2: After receiving the BZSt number and a secret code (access code), access the public section of the BOP:

Step 3: On the accessed page, click the "Create user account" button and follow the links to complete the registration. Subsequently, select the type of the desired certificate and the type of identification (BZSt number).

Step 4: You can use the "System requirements" link in the lower section of the portal page to check whether your system meets the technical requirements for using the portal. The step is optional but recommended.

Step 5: Fully complete and submit the online form on the webpage called "Enter your personal details here.” For this form, you need the BZSt number and secret code (access code) issued to you. Please note that the secret code communicated to you in the selection menu of this form must be assigned to the category “BZSt secret."

Step 6: You will receive an email with a link, which must be clicked to confirm the receipt of the email.

Step 7: You will receive the activation data for access to the BOP in separate emails. The emails contain further instructions on continuing the registration process, and direct you to an online form where you can enter your activation data. Now, you follow the instructions for creating a certificate.

Step 8: Using the certificate and your password (PIN), you can now log in to the secure area of the BOP:

General

Traders registered for the special arrangement can change their registration data, transmit and adjust their tax returns, and deregister from the special scheme in the BZSt online portal. Revocation of participation is generally possible, observing a revocation period at the start of a new assessment period (calendar month) with effect from this period.

Available Forms

Due to legal guidelines, all forms in the Import One Stop Shop process must be transmitted to the German Federal Central Tax Office (BZSt – Bundeszentralamt für Steuern) electronically. You will find the following forms for the Import One Stop Shop process in the BZSt online portal:

• Registration Notification for Participation in the Special Arrangement
• Form for Changing Registration Data
• Form for Deregistering from the Special Arrangement
• Tax Return (with optional use of an import function)

After successful login, you can find these forms by selecting the heading “Forms & Services / All forms” / Tax-International and then the key point “One Stop Shop (OSS) for traders residing in a third country - non-Union regulation (previously VAT on e-Services) respectively “VAT on e-Services”.