Records according to Art. 47i Regulation (EU) 904/2010
Taxpayers who participate in the One-Stop-Shop Schemes (EU Scheme, Non-EU Scheme and Import OSS) are subject to the record-keeping obligations pursuant to Art. 369, 369k and 369x of Directive 2006/112/EC. These records must be made available to the Federal Central Tax Office (BZSt) electronically on request in accordance with Section 22 (1) German VAT Act (UStG).
General information
The records to be maintained must be detailed enough to enable the tax authorities to determine whether the VAT return submitted is correct. These record-keeping obligations shall also apply to electronic interfaces that act as tax debtors for goods deliveries. The records must be kept for a period of ten years from the end of the year in which the transaction was executed. The records must be made available to the Federal Central Tax Office (BZSt) in electronic form upon request.
Transmission of the records
The records must be made available to the Federal Central Tax Office (BZSt) upon request. The records must be uploaded in Excel format via the BOP portal. Individual PDF documents can also be added. The following Excel file and the EU User Guide OSS can be used as an alternative for creating the file.
Contact
Bundeszentralamt für Steuern (Federal Central Tax Office)
One-stop shop – Administrative Assistance
Ludwig-Karl-Balzer-Allee 2
66740 Saarlouis
Jurisdiction:
Value Added Tax
