{"id":37486,"date":"2013-10-30T17:13:55","date_gmt":"2013-10-30T15:13:55","guid":{"rendered":"http:\/\/blog.steuer.org\/?p=37486"},"modified":"2013-10-30T17:15:15","modified_gmt":"2013-10-30T15:15:15","slug":"37486","status":"publish","type":"post","link":"https:\/\/www.steuerschroeder.de\/blog\/37486\/","title":{"rendered":"Kommission ver\u00f6ffentlicht Leitfaden f\u00fcr Unternehmen zur Anwendung neuer MwSt-Vorschriften"},"content":{"rendered":"

Die Kommission hat am 29.10.2013 einen Leitfaden ver\u00f6ffentlicht, um die Unternehmen auf die Anwendung der neuen MwSt-Vorschriften f\u00fcr Telekommunikationsdienstleistungen, Rundfunk- und Fernsehdienstleistungen sowie elektronisch erbrachte Dienstleistungen vorzubereiten, die 2015 in Kraft treten. Damit soll den Unternehmen die Umstellung erleichtert werden, denn in Zukunft wird die Mehrwertsteuer dort erhoben, wo sich der Kunde befindet, und nicht an dem Ort, an dem der Verk\u00e4ufer ans\u00e4ssig ist.<\/span><\/h1>\n

Durch eine einzige Anlaufstelle werden Unternehmen, die solche Dienstleistungen anbieten, den mehrwertsteuerlichen Pflichten, die sie in verschiedenen Mitgliedstaaten haben, in dem Land nachkommen k\u00f6nnen, in dem sie f\u00fcr Mehrwertsteuerzwecke registriert sind. Das entspricht dem Ziel der Kommission, steuerliche Hindernisse und Verwaltungslasten f\u00fcr grenz\u00fcberschreitend t\u00e4tige Unternehmen im Binnenmarkt abzubauen.<\/p>\n

Im Mittelpunkt des Leitfadens stehen die Informationen, die erforderlich sind, um sich f\u00fcr mehrwertsteuerliche Zwecke zu registrieren und Mehrwertsteuer auszuweisen, die Form, in der diese Informationen einzureichen sind, die Fristen daf\u00fcr, sowie alle praktischen Einzelheiten f\u00fcr die Entrichtung der Steuer. Anhand dieser Informationen k\u00f6nnen die Unternehmen ihre internen Abl\u00e4ufe anpassen und ihre IT-Tools so konfigurieren, dass sie die ab Februar 2015 erforderlichen Informationen vorlegen k\u00f6nnen. Im n\u00e4chsten Jahr wird ein weiterer Leitfaden zu den neuen Bestimmungen \u00fcber den Ort, an dem Dienstleistungen als erbracht gelten, ver\u00f6ffentlicht.<\/p>\n

EU-Kommission, Pressemitteilung vom 29.10.2013<\/p>\n

<\/div>\n

General information on this guide
\nThis guide aims at providing a better understanding of the EU legislation (see Annex 1)
\nrelating to the mini One Stop Shop, as well as the functional and technical specifications for
\nthe special schemes, as adopted by the Standing Committee on Administrative Cooperation
\n(SCAC). Published more than one year before the date of implementation of the new
\nlegislation, they are expected to allow Member States to transpose the legislation and set up
\ntheir IT systems in a more uniform way and to provide taxable person with the necessary
\ninformation to adapt to the new rules in time.
\nThis guide will be complemented by:
\n– Additional guidelines on the audit of the mini One Stop Shop,
\n– Explanatory notes on place of supply rules for telecommunications, broadcasting and
\nelectronically supplied services.
\nThis guide is a collaborative work: although the notes are issued by DG TAXUD for
\npresentation on its website, they are the result of in-depth discussions with Member States.
\nMember States have contributed first through a Fiscalis workshop on the mini One Stop Shop
\nheld in Nicosia in May 2013 and then following discussions in the SCAC.
\nThis guide is not legally binding and is only practical and informal guidance about how EU
\nlaw and EU specifications are to be applied on the basis of views of DG TAXUD.
\nThe guide is a work in progress: it is not a final product but reflect the state of play at a certain
\npoint in time in accordance with the knowledge and experience available. Over time, it is
\nexpected that additional elements may be needed.
\nBackground
\nThe mini One Stop Shop comes into force on 1 January 2015 and will allow taxable persons
\nsupplying telecommunication services, television and radio broadcasting services and
\nelectronically supplied services to non-taxable persons in Member States in which they do not
\nhave an establishment to account for the VAT due on those supplies via a web-portal in the
\nMember State in which they are identified. This scheme is optional, and is a simplification
\nmeasure following the change to the VAT place of supply rules, in that the supply takes place
\nin the Member State of the customer, and not the Member State of the supplier. This scheme
\nallows these taxable persons to avoid registering in each Member State of consumption. The
\nmini One Stop Shop mirrors the scheme in place until 2015 for supplies of electronically
\nsupplied services to non-taxable persons by suppliers not established in the European Union.
\nIn practice, under the scheme, a taxable person which is registered for the mini One Stop
\nShop in a Member State (the Member State of Identification) electronically submits quarterly
\nmini One Stop Shop VAT returns detailing supplies of telecommunications, broadcasting and
\nelectronically supplied services to non-taxable persons in other Member States (the Member
\nState(s) of consumption), along with the VAT due. These returns, along with the VAT paid,
\nare then transmitted by the Member State of Identification to the corresponding Member
\nStates of consumption via a secure communications network.
\n3
\nThe mini One Stop Shop VAT returns are additional to the VAT returns a taxable person
\nrenders to its Member State under its domestic VAT obligations.
\nThe mini One Stop Shop is available to taxable persons which are established in the EU (the
\nUnion scheme), as well as taxable persons which are not established within the EU (the non-
\nUnion scheme). Without the mini One Stop Shop, the supplier would be required to register in
\neach Member State in which he supplies services to his customers. The mini One Stop Shop
\nscheme is optional for taxable persons.
\nHowever, in choosing to use the mini One Stop Shop the taxable person must apply the
\nscheme in all relevant Member States. It is not an optional scheme on an individual Member
\nState basis.
\nThe legislation relating to the mini One Stop Shop is contained in a number of legislative acts
\n(see Annex 1). In order to provide taxable persons and Member States with a clear
\nunderstanding of the operation of the mini One Stop Shop, the Commission has brought the
\nsalient points together in the form of a Guide to the mini One Stop Shop. This Guide to the
\nmini One Stop Shop covers four elements:
\n\u2022 The registration process, including deregistration;
\n\u2022 The return process;
\n\u2022 The payment process, including reimbursements;
\n\u2022 Miscellaneous, including record keeping.
\nFor the purposes of these elements, it is important to clarify some basic concepts:
\n1) The concept of a taxable person in relation to the mini One Stop Shop
\nUnder the Union scheme, a taxable person is a business (be it a company, a
\npartnership or a sole proprietor) which has established its business or has a fixed
\nestablishment in the territory of the EU. The taxable person cannot use the mini One
\nStop Shop for supplies made in any Member State in which it has an establishment
\n(business establishment or fixed establishment).
\nUnder the non-Union scheme, a taxable person is a business (be it a company, a
\npartnership or a sole proprietor) which has not established its business in the EU, nor
\nhas a fixed establishment there, and it is not registered or otherwise required to be
\nidentified for VAT in the EU.
\n2) The concept of the Member State of identification
\nThe Member State of identification is the Member State in which the taxable person is
\nregistered for using the mini One Stop Shop, and where it declares and pays the VAT
\ndue in the Member State(s) of consumption.
\nUnder the Union scheme, the Member State of identification has to be the Member
\nState in which the taxable person has established its business \u2013 i.e. where a company
\nhas its head office, or a sole proprietor has his place of business.
\n4
\nHowever, if the taxable person does not have its business establishment in the EU, the
\nMember State of identification is a Member State in which the taxable person has a
\nfixed establishment. Where the taxable person has more than one fixed establishment,
\nthat taxable person can choose any Member State in which it has a fixed establishment
\nto be its Member State of identification.
\nUnder the non-Union scheme, the taxable person is free to choose its Member State of
\nidentification.
\n3) The concept of the Member State of consumption
\nThe Member State of consumption is a Member State in which the taxable person
\nmakes supplies of telecommunications, broadcasting or electronically supplied
\nservices to non-taxable persons. For the Union scheme, the taxable person can have
\nneither its business establishment, nor a fixed establishment, in this Member State.
\nFor the non-Union scheme, the taxable person can have no establishment whatsoever,
\nnor be otherwise required to register for VAT, in that Member State.
\nIn the non-Union scheme the Member State of identification can also be the Member
\nState of consumption – i.e. the taxable person uses the mini One Stop Shop to account
\nfor and pay the VAT on supplies of telecommunications, broadcasting or
\nelectronically supplied services to customers in the Member State of identification.
\nIt is important to note that the supplies under the mini One Stop Shop have taken place
\nin the Member State of consumption, not the Member State of identification or the
\nMember State of establishment. As such, the rules applicable in the Member State of
\nconsumption to domestic supplies apply to supplies under the mini One Stop Shop.
\nThese would include the rules relating to invoicing, cash accounting and bad debt
\nrelief.
\n4) The concept of a fixed establishment
\nFor a fixed establishment to be considered as such, it should have a sufficient degree
\nof permanence and a suitable structure in terms of human and technical resources to
\nreceive and use or to make the respective supplies. Simply having a VAT
\nIdentification number does not in itself mean that an establishment qualifies as a fixed
\nestablishment.
\n5) The concept of the Member State of establishment
\nThe Member State of establishment is a Member State in which a taxable person has a
\nfixed establishment. A taxable person may have established its business in the
\nMember State of identification, but at the same time have fixed establishments in other
\nMember States. Supplies from these fixed establishments to Member States of
\nconsumption must also be included in the mini One Stop Shop VAT return.
\nThe Member State of establishment cannot be the Member State of consumption \u2013 any
\nrelevant supplies in this Member State must be declared via the domestic VAT return
\nof the fixed establishment.
\n5
\nIn addition, it is necessary to clarify that the purpose of this guide is to deal with the practical
\napplication of the mini One Stop Shop. Elements relating to the place of supply and the status
\nof the customer will be subject to further guidance which will be forthcoming at a later date.
\n6
\nPart 1a \u2013 Registration
\nBackground:
\nA taxable person who opts to use the mini One Stop Shop is required to register in the
\nMember State of identification. For the Union scheme this Member State will be the Member
\nState in which the taxable person has established its business.
\nIf a taxable person has not established its business in the EU, it will be the Member State in
\nwhich it has a fixed establishment. If the taxable person has more than one fixed
\nestablishment in the EU, he is entitled to choose one of those Member States to be the
\nMember State of identification. This is the only situation in which a taxable person can
\nchoose the Member State of identification under the Union scheme, and the taxable person is
\nbound to that decision for the calendar year in which it makes that decision, plus the two
\nfollowing calendar years.
\nIn all cases for the Union scheme, the taxable person will be identified for the mini One Stop
\nShop with the same individual VAT identification number with which it is identified for its
\ndomestic VAT returns.
\nFor the non-Union scheme, the taxable person (who has neither a business establishment, nor
\na fixed establishment, nor is registered or otherwise obliged to register, in the EU1) can
\nchoose any Member State to be the Member State of identification. That Member State will
\nallocate an individual VAT identification number to the taxable person (using the format
\nEUxxxyyyyyz).
\nIn both cases (Union and non-Union schemes), the taxable person can only have one Member
\nState of Identification, and all supplies of telecommunications, broadcasting and
\nelectronically supplied services to non-taxable persons in a Member State in which it is not
\nestablished must be declared via the mini One Stop Shop if the taxable person opts to use the
\nmini One Stop Shop.
\nSpecific details:
\n1) Who can register for the mini One Stop Shop?
\nAny taxable person who makes supplies of telecommunications, broadcasting or
\nelectronically supplied services to non-taxable persons in a Member State where that
\ntaxable person has no establishment and is neither registered nor otherwise obliged to
\nregister can register for the mini One Stop Shop.
\n1 It should be noted \u2013 when distinguishing between the Union and non-Union schemes – that there are
\ncertain territories of EU Member States to which the VAT Directive 2006\/112\/EC does not apply which
\nare listed in Article 6 of that Directive.
\n7
\nTwo schemes are available:
\nUnion scheme \u2013 A taxable person can register to use the mini One Stop Shop if that
\nperson has its place of business in the EU, or, if it does not have its place of business
\nin the EU, has a fixed establishment in the EU.
\nNon-Union scheme \u2013 A non-EU taxable person can register to use the mini One Stop
\nShop if it has not established its business in the EU, it has no fixed establishment
\nthere, and it is not registered or otherwise required to be identified for VAT purposes
\nin the EU.
\nThis means that a non-EU taxable person which is registered for VAT purposes, or is
\nrequired to be registered for VAT purposes in the EU but has no establishment there
\ncannot use the non-Union scheme (because it is required to be identified for VAT
\npurposes). Neither can that taxable person use the Union scheme (because it has no
\nestablishment in the EU). In such a case, the non-EU taxable person is required to
\nregister and account for VAT in each Member State in which it has a customer to
\nwhom the relevant services are supplied.
\n2) How to register for the mini One Stop Shop in the Member State of identification?
\nIn order to register for the mini One Stop Shop, the taxable person is required to
\nprovide certain information to the Member State of identification. Member States are
\nfree to choose precisely how they collect this information from the taxable person, but
\nit must be provided electronically. In practice, Member States will provide a web
\nportal for the submission of this information.
\nThe information will differ depending on whether the taxable person is registering to
\nuse the Union scheme or the non-Union scheme. It is important to note that, for the
\nUnion scheme, as the taxable person is already registered for VAT in the Member
\nState of identification for its domestic supplies, that Member State may already have
\nmuch of the required information.
\nOnce the Member State of identification has received and validated the required
\nregistration details (see point 3 below), these are stored in its database and forwarded
\nto the other Member States. A taxable person using the non-Union scheme will, at this
\npoint, receive an individual VAT identification number from the Member State of
\nidentification.
\nAnnex 2 contains the registration information which Member States will forward to
\neach other. As can be seen, there are certain elements which are common to both
\nschemes, such as company name, trading name, full postal address etc. There are also
\nelements which are relevant only for the Union scheme, such as VAT identification
\nnumbers of fixed establishments outside the Member State of identification, and there
\nare elements which are only relevant to the non-Union scheme, such as a national tax
\nnumber, and a declaration that the taxable person is not registered for VAT purposes
\nwithin the European Union.
\n3) Does the Member State of identification carry out any checks on the registration
\ndetails?
\n8
\nThe Member State of identification will carry out certain checks on the registration
\ninformation provided to ensure that the taxable person meets the conditions for using
\nthe scheme. It will, at minimum, check whether the taxable person is already
\nregistered for the mini One Stop Shop in another Member State, or whether the
\nquarantine periods (see the section on deregistration) are still in effect.
\nAs a result of these checks, the Member State of identification may refuse registration
\ninto the mini One Stop Shop. The taxable person has recourse to the national
\nprocedures in appealing against this decision.
\n4) Will the taxable person be allocated an individual VAT identification number?
\nUnder the Union scheme, the individual VAT registration number is the same as that
\nwhich is already allocated to the taxable person by the Member State of identification
\nfor domestic supplies. A taxable person cannot register for the Union scheme without
\nthis number.
\nUnder the non-Union scheme, the Member State of identification will allocate the
\ntaxable person with an individual VAT identification number (using the format
\nEUxxxyyyyyz).
\n5) When will the registration take effect?
\nIn a normal situation, the registration will take effect from the first day of the calendar
\nquarter following that in which the taxable person informs the Member State of
\nidentification that it wishes to start using the scheme. So, as an example, if, on the 15th
\nFebruary 2016, a taxable person informs the Member State of identification that it
\nwishes to commence using the scheme, and it provides the required information, the
\ntaxable person will be able to use the mini One Stop Shop for supplies made on or
\nafter the 1st April 2016.
\nHowever, there may be situations in which the taxable person starts making supplies
\nunder the scheme before this date. If this is the case, the scheme will start from the
\ndate of that first supply, provided the taxable person has informed the Member State of
\nidentification that it has commenced activities under the scheme by the tenth day of
\nthe month following that first supply. This deadline also applies to any amendment to
\nthe registration details where the taxable person has already informed the Member
\nState of identification that it wishes to start from the beginning of the next quarter, but
\nactually starts making supplies before that date. If the taxable person fails to meet this
\ndeadline, it is required to register and account for the VAT in the Member State(s)
\nwhere his customer is located.
\nAs an example, the taxable person above makes the first supply to a non-taxable
\nperson on the 1st March. As long as the Member State of identification is informed of
\nthis by the 10th April, the taxable person will have joined the special scheme as from
\nthe 1st March, and all subsequent supplies will be covered by that special scheme. This
\napplies for both the Union scheme, and the non-Union scheme.
\n9
\nAnnex 2 shows that there are three box numbers which relate to the date of
\nregistration. This is included in the registration information which the Member State
\nof identification will send to the other Member States:
\n\u2022 Box 17: Date of commencement of using the scheme;
\nThis is the date when the taxable person starts using the scheme.
\n\u2022 Box 18: Date of request to be registered under the scheme by the taxable
\nperson;
\nThis is the date on which the taxable person informs the Member State
\nof identification that it wishes to start using the scheme, and the
\nrequired information is sent. In practice, it is the date the taxable person
\nprovides all the required registration details on the web portal.
\n\u2022 Box 19: Date of registration decision by the Member State of identification.
\nThis is the date on which the Member State of identification, having
\nchecked that the information provided by the taxable person is valid,
\nmakes the decision to register the taxable person for the mini One Stop
\nShop.
\nThe Member State of identification will confirm to the taxable person the date of
\nregistration decision by electronic means (this could possibly be on the mini One Stop
\nShop web portal).
\n6) What if a taxable person has fixed establishments in other Member States?
\nIf a taxable person using the Union scheme has any fixed establishments outside the
\nMember State of identification, the mini One Stop Shop registration details have to
\ninclude the VAT identification number or tax reference number, and name and address
\nof each of these fixed establishments in other Member States. This is required
\nirrespective of whether or not the fixed establishment will carry out supplies of
\ntelecommunications, broadcasting or electronically supplied services. The
\nrequirements for this information can be found in Boxes 13.1 and 14.1 of Annex 2.
\nIn addition, under the Union scheme, if a taxable person is registered for VAT in
\nanother Member State but is not established in that Member State (for example,
\nbecause they are required to register for their distance sales of goods), that VAT
\nidentification number must be included in the mini One Stop Shop registration details
\n(Box 15.1 of Annex 2).
\nIf the taxable person has an establishment of any kind within the EU, or is otherwise
\nrequired to register for VAT in the EU, he cannot use the non-Union scheme.
\n7) Can a taxable person make amendments to registration information?
\n10
\nThe taxable person is legally obliged to inform the Member State of identification of
\nchanges to the registration information, at the latest the 10th day of the month
\nfollowing the change.
\nAmendments can be made to certain elements of the registration information, such as
\naddresses, email addresses, contact details, list of fixed establishments, list of VAT
\nidentification numbers in other Member States etc., but the individual VAT
\nidentification number cannot be amended. Member States will define precisely how
\nand what amendments to registration details can be made.
\n8) What happens to these amendments?
\nThe registration information, including any amendments made to this information, is
\nstored in a database of the Member State of identification. All Member States will, on
\nrequest, have access to this information.
\n9) How is a VAT group treated?
\nWhilst it is acknowledged that Member States legislate for VAT groups domestically
\nin different ways, as a practical solution for the particular circumstances of the mini
\nOne Stop Shop, a VAT group shall be treated in the following way:
\n\u2022 A VAT group can use the mini One Stop Shop, but when it registers, it must
\nindicate that it is a VAT group using Box 20 of the registration information;
\n\u2022 A VAT group registers under the VAT identification number with which it is
\nregistered for its domestic supplies; where separate numbers are given at a
\ndomestic level to group members, a single number should be allocated to the
\nVAT group at least to be used for the mini One Stop Shop registration2.
\n\u2022 If a member of the VAT group has, or will have, a fixed establishment in
\nanother Member State, the ties with that fixed establishment are broken for
\nmini One Stop Shop registration purposes, and the supplies from that fixed
\nestablishment cannot be declared on the mini One Stop Shop VAT return of
\nthe VAT group.
\n\u2022 Similarly, supplies from the VAT group to the Member State of that fixed
\nestablishment shall be declared via the mini One Stop Shop VAT return, and
\nnot via the domestic VAT return of that fixed establishment.
\n\u2022 Therefore a VAT group cannot include any fixed establishments in other
\nMember States in its mini One Stop Shop registration.
\nThe Commission is aware that there are cases outstanding before the Court of Justice
\nof the European Union relating to VAT groups, and as such this guidance may be
\nrevised in light of the judgment of the Court.
\n2 This can either be a new number or an existing number already allocated to a member of the group.
\n11
\n10) Registration prior to 1st January 2015
\nMember States will make their registration procedures available to taxable persons
\nfrom 1st October 2014. This is in order to avoid the situation of a large number of
\ntaxable persons registering for the mini One Stop Shop on the 1st January 2015. If a
\ntaxable person registers for the procedure during the period from 1st October 2014 to
\n31st December 2014, the registration will come into effect from 1st January 2015.
\n11) Non-EU taxable persons already using the VAT on electronically supplied services
\nscheme (VoeS)
\nFor the non-Union scheme, taxable persons already registered in the VoeS system will
\nretain their existing individual VAT Identification number.
\n12) Voluntary change of Member State of identification in cases where there is no change
\nin the location of the business establishment or establishment(s).
\nA taxable person using the Union scheme may change his Member State of
\nidentification by choosing a different Member State where he has a fixed
\nestablishment, provided he still does not have his business established in the EU. In
\nthis case, the taxable person is bound to this decision for the calendar year concerned
\nand the two calendar years following (see paragraph 2 of Article 369a of the VAT
\nDirective).
\nA taxable person making use of the non-Union scheme can change his Member State
\nof identification at any time without a corresponding blocking period.
\nIn any case, this is a voluntary deregistration followed by registration. The taxable
\nperson therefore needs to get deregistered in the old Member State of identification
\nand follow the registration procedure in the new Member State of identification
\naccording to the normal rules.
\n12
\nPart 1b \u2013 Deregistration\/exclusion
\nBackground
\nA taxable person can leave either scheme voluntarily (deregistration), or it can be excluded
\nfrom the scheme by the Member State of identification. Depending on the reasons for
\nderegistration or exclusion, the taxable person may be barred from using either that particular
\nscheme (Union scheme or non-Union scheme), or both schemes, for a certain period. This
\nperiod is called the quarantine period.
\nSpecific details
\nDeregistration
\n1) How does a taxable person deregister from the mini One Stop Shop?
\nIn order to deregister from the scheme, the taxable person is required to inform the
\nMember State of identification at least 15 days before the end of the calendar quarter
\nbefore that in which it intends to cease using the scheme. So, if a taxable person wants to
\nderegister from the scheme from the 1st July, it must inform the Member State of
\nIdentification before the 15th June.
\nMember States will implement their own processes for notifying of the intention to
\nderegister from the scheme, but it must be done electronically.
\nOnce the taxable person has ceased using the scheme, obligations arising from supplies of
\ntelecommunications, broadcasting or electronically supplied services where VAT becomes
\nchargeable after the date of cessation shall be discharged to the Member State(s) of
\nconsumption.
\nIt is important to note that, in this instance, the taxable person is excluded from using the
\nscheme it has left in any Member State for two calendar quarters.
\n2) What if a taxable person moves his business establishment, or fixed establishment,
\nfrom the Member State of identification to another Member State?
\nIf a taxable person moves its business establishment from one Member State to another, or
\nif it ceases to be established in the Member State of identification, but wants to continue
\nusing the scheme from a Member State in which it has another fixed establishment, the
\ntaxable person will be required to deregister from the scheme in one Member State, and
\nregister for the scheme in another Member State.
\nIn this instance, the date of deregistration\/registration will be the date of the change (i.e.
\nwhen the business in the Member State of identification closes), and there is no quarantine
\nperiod. However, the taxable person is required to inform both Member States (the old
\n13
\nMember State of identification and the new Member State of identification) of the change
\nno later than the 10th day of the month following the change.
\nAs an example, a taxable person is established in the UK, and has registered for the mini
\nOne Stop Shop in the UK from 1st January 2015. Following a restructuring, the business
\nestablishment moves to France on 21st March 2017. To continue using the mini One Stop
\nShop, the taxable person will be required to deregister for the mini One Stop Shop in the
\nUK, and register for the mini One Stop Shop in France. The date of deregistration in the
\nUK, and registration in France, is 21st March 20173. The taxable person has to inform both
\nMember States of this change by 10th April 2017.
\nA failure to inform both Member States within this time period will result in the taxable
\nperson being required to register and account for the VAT in each Member State in which
\nit has a customer with respect to its supplies made as of 21st March 2017 and a quarantine
\nperiod being applied under the normal rules.
\nThe same procedure applies in cases where the taxable person is moving from the Union
\nto the non-Union scheme (or vice versa).
\nExclusion
\nA taxable person shall be excluded from the scheme for the following reasons:
\n\u2022 It notifies that it no longer supplies telecommunications, broadcasting or electronically
\nsupplied services;
\n\u2022 It may be assumed that its activities under the special schemes have ceased
\no where it has made no supplies under the special scheme for 8 consecutive
\ncalendar quarters;
\n\u2022 It no longer meets the conditions necessary for using the scheme (for example, a
\ntaxable person using the non-Union Scheme is subsequently required to register in a
\nMember State);
\n\u2022 It persistently fails to comply with the rules relating to the scheme \u2013 this is defined as
\nbeing so in at least the following cases:
\no Reminders to render a return have been sent to the taxable person for three
\nimmediately preceding calendar quarters, and the VAT return has not been
\nsubmitted for each return within 10 days of the reminder;
\no Reminders to make a payment have been sent to the taxable person for three
\nimmediately preceding calendar quarters, and the full amount has not been
\npaid within 10 days of receiving each of these reminders, unless the
\noutstanding amount for each return is less than \u20ac100;
\no Where the taxable person has failed to make its records electronically available
\nto the Member State of identification or Member State of consumption within
\none month of a subsequent reminder by the Member State of identification.
\nWhilst any Member State can ask that the Member State of identification excludes the taxable
\nperson, only the Member State of identification can take the decision of whether or not to
\n3 Supplies made on 21st March 2017 shall be included in the French mini One Stop Shop declaration.
\n14
\nexclude. A taxable person can appeal the exclusion decision according to national procedures
\nthat apply in the Member State of identification.
\nQuarantine period
\nThe quarantine period is the period during which the taxable person is excluded from using
\none or both of the schemes in the mini One Stop Shop. A quarantine period applies in the
\nfollowing cases only:
\na. The taxable person notifies the Member State of identification that it no longer
\nsupplies telecommunications, broadcasting or electronically supplied services \u2013 there
\nis a quarantine period of two calendar quarters from the date of cessation. The
\nquarantine only applies to the scheme the taxable person was in;
\nb. The taxable person voluntarily leaves the scheme \u2013 there is a quarantine period of two
\ncalendar quarters from the date of cessation. The quarantine only applies to the
\nscheme the taxable person was in;
\nc. The taxable person persistently fails to comply with the rules relating to the special
\nscheme \u2013 there is a quarantine period of 8 calendar quarters from the date of cessation.
\nThis quarantine applies to both schemes;
\nd. The taxable person is excluded because he no longer meets the conditions necessary to
\nuse the respective special scheme \u2013 no quarantine period applies;
\ne. The taxable person is assumed to have ceased his activities subject to a special scheme
\nbecause he has made no supplies of services covered by that scheme for 8 consecutive
\ncalendar quarters – no quarantine period applies.
\nDate on which exclusion becomes effective
\nWhere the taxable person voluntarily leaves the scheme, the cessation shall be effective as of
\nthe first day of the next calendar quarter.
\nWhere the taxable person notifies the Member State of identification that it no longer supplies
\ntelecommunications, broadcasting or electronically supplied services or persistently fails to
\ncomply with the rules relating to the special scheme, the exclusion shall be effective as from
\nthe first day of the calendar quarter following the day on which the decision on exclusion is
\nsent by electronic means to the taxable person. However where the exclusion is due to a
\nchange of place of taxable person or fixed establishment, the exclusion shall be effective as
\nfrom the date of that change provided the information about the change is communicated by
\nthe taxable person to both Member States no later than the tenth day of the month following
\nthat change.
\n15
\nPart 2 \u2013 Mini One Stop Shop VAT returns
\nBackground
\nA taxable person using either of the special schemes is required to submit, by electronic
\nmeans, a mini One Stop Shop VAT return for each calendar quarter, whether or not it has
\nactually supplied telecommunications, broadcasting, or electronically supplied services
\n(where no supplies in the EU have been carried out for that quarter, a ’nil return‘ is submitted).
\nThe mini One Stop Shop VAT return (and accompanying payment) is required to be
\nsubmitted within 20 days of the end of the period covered by the return.
\nThe mini One Stop Shop VAT return contains the details of supplies made to customers in
\neach Member State of consumption by the taxable person using the scheme and, for the Union
\nscheme, by each fixed establishment.
\nThe Member State of identification splits the mini One Stop Shop VAT return by Member
\nState of consumption, and forwards the details to the various Member States of consumption
\nand establishment.
\nThe Member State of identification generates a unique reference number for each mini One
\nStop Shop VAT return, and informs the taxable person of this number. This number is
\nimportant, as the taxable person must make a reference to it when it makes the corresponding
\npayment.
\nSpecific details
\n1) What supplies are included on the mini One Stop Shop VAT return?
\nThe information to be included on the mini One Stop Shop VAT return relates to the
\nsupplies made under the mini One Stop Shop scheme, that is, supplies of
\ntelecommunications, broadcasting and electronically supplied services to non-taxable
\npersons. For the non-Union scheme, this is all such supplies made in the EU under the
\nscheme (including supplies in the Member State of identification).
\nFor the Union scheme, this is all such supplies made, either by the business
\nestablishment, or any of its fixed establishments, in a Member State of consumption.
\nIt is important to note that, where a taxable person has an establishment in a Member
\nState, all supplies of telecommunications, broadcasting or electronically supplied
\nservices made by that taxable person to private consumers in that Member State are
\ndeclared via the domestic VAT returns of that establishment, and not on the mini One
\nStop Shop. This applies to supplies made by establishments of the taxable persons
\noutside the Member State as well as by the establishment in that Member State. It does
\nnot apply to Member States where the taxable person has a VAT registration but does
\nnot have any fixed establishments.
\nAn example is as follows:
\n16
\n\u2022 Taxable person A has its head office in the UK, and fixed establishments in
\nFrance and Belgium.
\n\u2022 The head office makes supplies of telecommunications to private persons in
\nFrance and Germany.
\n\u2022 The fixed establishment in Belgium makes supplies of telecommunications to
\nprivate persons in France and Germany.
\n\u2022 Taxable person A declares its supplies in Germany via the mini One Stop Shop
\nreturn in the UK, but it has to declare its supplies in France via the domestic
\nVAT return of the French fixed establishment.
\n2) When does a mini One Stop Shop VAT return need to be submitted?
\nThe taxable person is required to submit the mini One Stop Shop VAT return
\nelectronically to the Member State of identification within 20 days of the end of the
\nreturn period.
\nA return period is one calendar quarter, so the first period is 1st January to 31st March,
\nthe second 1st April to 30th June, the third 1st July to 30th September, and the fourth 1st
\nOctober to 31st December.
\nThe submission dates then, for each of these periods, are 20th April, 20th July, 20th
\nOctober, and 20th January.
\nThere is no change to the deadline for the submission of the return if this date falls on
\nthe weekend or a public holiday.
\nThe taxable person may not submit the mini One Stop Shop VAT return before the
\nend of the return period.
\n3) What will happen if the mini One Stop Shop VAT return is not submitted in time?
\nIf the taxable person has not submitted a return within 30 days of the end of the return
\nperiod, the Member State of identification shall issue a reminder by electronic means
\nof the taxable person’s obligation to submit a return and payment.
\nAny further reminders will be issued by the Member State(s) of consumption.
\nNotwithstanding the explanations given under point 17, the return shall always be
\nsubmitted electronically to the Member State of identification. Any penalties and
\ncharges relating to the late submission of the returns fall under the competence of the
\nMember State of consumption, according to its rules and procedures.
\nIt should be borne in mind that if the taxable person receives a reminder for three
\nconsecutive quarters, and does not submit the return within 10 days of each of these
\nreminders being issued, he will be considered to have persistently failed to comply
\nwith the rules of the scheme, and will therefore be excluded.
\n17
\n4) What specifically is included on the mini One Stop Shop VAT return?
\nThe precise details are laid out in Annex III of the Commission Implementing
\nRegulation 815\/2012 (reproduced here in Annex 3). In essence, for each Member State
\nof consumption, the taxable person is required to include the total supplies at the
\nstandard and reduced rate4, and the VAT at the standard and reduced rate (the VAT
\nrates for each Member State will be published by the Commission).
\n\u2022 Part 1 of the mini One Stop Shop VAT return contains general information.
\nThe unique reference number is a number allocated by the Member State of
\nidentification to that VAT return.
\n\u2022 Part 2 of the mini One Stop Shop VAT return contains information specific to
\neach Member State of consumption.
\no Part 2a relates to information concerning the Member State of
\nidentification. For the Union scheme, this is supplies made from the
\nestablishment in the Member State of identification to that Member
\nState of consumption. For the non-Union scheme, this is all supplies to
\nthat Member State of consumption.
\no Part 2b only concerns the Union scheme, and relates to supplies made
\nto the same Member State of consumption by taxable persons not in the
\nMember State of identification (i.e. fixed establishments in other
\nMember States).
\no Part 2c is a grand total of all supplies from all establishments to that
\nMember State of consumption, and again, only concerns the Union
\nscheme.
\nFor example, if a taxable person carries out supplies in three Member States of
\nconsumption, he will be required to complete Part 2 of the mini One Stop Shop VAT
\nreturn three times, once for each Member State of Consumption.
\n5) What is not included on the mini One Stop Shop return?
\nIf a taxable person has made no supplies under the mini One Stop Shop in a particular
\nMember State of consumption in the return period, then it is not required to include
\nthat Member State of consumption in its mini One Stop Shop VAT return, irrespective
\nof whether it has previously made supplies in that Member State of consumption.
\nFor example, in the first quarter a taxable person established in Germany makes
\nsupplies in Italy and the UK, and completes part 2 of the return twice, once for
\nsupplies in Italy, and once for supplies in the UK. In the following quarter, the same
\ntaxable person only makes supplies in Italy. The taxable person is then only required
\nto complete part 2 of the return once, for the supplies in Italy. There is no requirement
\nto complete part 2 of the return detailing ‚zero‘ supplies in the UK.
\n4 In some cases, more than two VAT rates can be required in a VAT return. This can e.g. appear where a
\nMember State has changed the respective VAT rate in the course of the return period.
\n18
\nIn addition, supplies exempted in a Member State of consumption, which may include
\ncertain e-gambling or e-education, must not be included on the mini One Stop Shop
\nreturn.
\n6) What is the unique reference number?
\nOnce the taxable person has submitted its mini One Stop Shop VAT return, it will be
\ninformed of the unique reference number of the return. This number is the number the
\ntaxable person is required to refer to when it makes the corresponding payment. The
\nnumber consists of the country code of the Member State of identification, the
\nindividual VAT identification number of the taxable person, and the return period.
\n7) Can a taxable person offset VAT on business expenses incurred in the Member State
\nof consumption on its mini One Stop Shop VAT return?
\nNo. Any VAT on business expenses incurred in the Member State of consumption
\ncannot be offset against supplies declared on the mini One Stop Shop VAT return.
\nThose expenses must be claimed via the Electronic VAT Refund Mechanism (under
\nCouncil Directive 2008\/9\/EC) for the Union scheme, or the 13th VAT Directive
\n(Council Directive 86\/560\/EEC) for the non-Union scheme, or via the domestic VAT
\nreturn if the taxable person is registered (but not established) in the Member State of
\nconsumption.
\n8) What if no supplies are made in any Member State of consumption in a particular
\nquarter?
\nIf a taxable person makes no mini One Stop Shop supplies whatsoever throughout the
\nEU in a quarter, it is required to submit a ’nil return‘.
\nA „nil return“ means in practice the following: For the Union scheme, the taxable
\nperson is required to complete on the mini One Stop Shop VAT Return (see annex 3)
\nBoxes 1 (individual VAT identification number); 2 (VAT period) and 21 (total VAT
\npayable by all establishments = zero), and for the non-Union scheme, it is required to
\ncomplete Boxes 1, 2 and 11 (total VAT payable = zero).
\n9) Can a taxable person correct a return?
\nAny adjustments must be made by a correction of the original return and not by an
\namendment to any later returns.
\nThe Member State of identification will allow the taxable persons to make corrections
\nto mini One Stop Shop VAT returns electronically within three years of the date on
\nwhich the initial return was required to have been submitted5. The Member State of
\nidentification will then forward this correction to the Member State(s) of consumption
\nconcerned. Any additional payment due to the Member State(s) of consumption shall
\nbe paid by the taxable person to the Member State of identification for distribution. If
\n5 This applies even where the taxable person has meanwhile stopped using the scheme.
\n19
\nthe amendment results in a reimbursement from the Member State(s) of consumption,
\nthis will be paid directly to the taxable person by that Member State(s).
\nNevertheless, the Member State of consumption may accept corrections after the
\nexpiry of this three year period, in accordance with its national rules, in which case the
\ntaxable person would be required to contact the Member State of consumption
\ndirectly. Such corrections are not part of the mini One Stop Shop scheme.
\n10)What if a credit note is raised in a later quarter?
\nThe credit note should be dealt with by an adjustment to the mini One Stop Shop VAT
\nreturn for the period in which the supply was declared.
\n11) Can a taxable person submit a negative return?
\nNo. If a credit note is raised, or there is a partial or non-payment (bearing in mind the
\nrules in the Member State of consumption on bad debt relief), an adjustment must be
\nmade to the mini One Stop Shop VAT return in which the original supply was
\ndeclared.
\n12) Who has access to mini One Stop Shop VAT return information?
\nThe Member State of identification stores the mini One Stop Shop VAT return
\ninformation in its database, which is accessible to the relevant authorities in any
\nMember State.
\n13) In what currency is the mini One Stop Shop VAT return to be made out?
\nThe mini One Stop Shop return should be made out in Euro, although Member States
\nof identification which have not adopted the Euro may require the mini One Stop Shop
\nreturn to be made out in their national currency. However, when they transfer the
\nreturn information to the other Member States, the amount will be converted into
\nEuros using the exchange rate as published by the European Central Bank on the last
\nday of the reporting period.
\n14) Can a mini One Stop Shop VAT return be saved half way through?
\nYes. Member States‘ web portals will allow for the taxable person to save the mini
\nOne Stop Shop VAT return for completion at a later date.
\n15) Is electronic file transfer allowed?
\nYes, Member States‘ web portals will allow for the uploading of mini One Stop Shop
\nVAT return data via electronic file transfer.
\n16) Can agents submit mini One Stop Shop VAT returns?
\nAgents will be able to submit mini One Stop Shop VAT returns on behalf of their
\nclients in accordance with the rules and procedures in the Member State of
\nidentification.
\n20
\n17) What if no mini One Stop Shop VAT return has been submitted?
\nIf no mini One Stop Shop VAT return has been submitted, despite reminders from the
\nMember States, the taxable person remains able to submit the return to the Member
\nState of identification for three years after the return due date. If the taxable person
\nsubmits the return after this date, it shall be submitted directly to the relevant Member
\nState(s) of Consumption.
\n21
\nPart 3: Payments
\nBackground
\nThe taxable person pays the VAT due to the Member State of identification. It pays one
\namount, for the total of the return (i.e. for every Member State of consumption). The Member
\nState of identification then distributes the money to the various Member States of
\nconsumption. Under the Union scheme, the Member State of identification retains a
\npercentage of this money until 31st December 2018 (the retention period).
\nSpecific details
\n1) How does a taxable person perform payments to its Member State of identification?
\nThe Member State of identification will outline how payment is to be made by the
\ntaxable person. The payment must include a reference to the mini One Stop Shop VAT
\nreturn (i.e. to the unique reference number allocated by the Member State of
\nidentification).
\n2) When is the taxable person obliged to pay the outstanding VAT?
\nThe payment should be made when the mini One Stop Shop VAT return is rendered,
\nalong with a reference to the unique reference number of that return. However, if the
\npayment is not made when the return is rendered, it should be made at the latest when
\nthe return was due. As an example, if a taxable person renders the mini One Stop Shop
\nVAT return on the 10th day of the month following the end of the tax period, it has
\nuntil the 20th day of that month to make the payment.
\nThe taxable person should be aware that payment is considered as being made when it
\nreaches the bank account of the Member State of identification. In addition, the
\nMember State of identification cannot offer any payment plans, or similar delayed
\npayment mechanisms, relating to payments under the mini One Stop Shop.
\n3) What happens if the payment is not made?
\nIf the taxable person either fails to make a payment, or does not pay the full amount,
\nthe Member State of identification shall send a reminder electronically on the 10th day
\nfollowing the day on which the payment was due.
\nIt should be borne in mind that if the taxable person receives a reminder from the
\nMember State of identification for three consecutive quarters, and does not pay the full
\namount of VAT within 10 days of each of these reminders being issued, it will be
\nconsidered to have persistently failed to comply with the rules of the schemes, and will
\nbe excluded, unless the amounts unpaid are less than EUR 100 for each quarter.
\n22
\n4) What happens if the taxable person still does not pay the VAT?
\nSubsequent reminders and steps taken to collect the VAT shall be the responsibility of
\nthe Member State of consumption. If the Member State of consumption sends a
\nreminder, the taxable person can no longer pay the outstanding VAT to the Member
\nState of identification, and must pay it directly to the Member State of consumption.
\nWhere the taxable person, despite this, pays the money to the Member State of
\nidentification, this money will not be forwarded by the Member State of identification
\nto the Member State of consumption, but returned to the taxable person.
\nAny penalties and charges relating to the late submission of the payment fall outside
\nthe mini One Stop Shop system and are the responsibility of the Member State of
\nconsumption, according to its rules and procedures.
\n5) What happens if there has been an overpayment of the VAT amount?
\nThere are two instances of an overpayment being made, as follows:
\n\u2022 When the Member State of identification receives a payment, this is compared
\nto the VAT return. If that Member State sees that the amount paid by the
\ntaxable person is more than the amount on the VAT return, the Member State
\nof identification returns the overpaid amount to the taxable person according to
\nits national legislation and procedures.
\n\u2022 If the taxable person realises that a mistake has been made on the VAT return
\nand makes a correction which leads to an overpayment, then, if this correction
\nis made before the Member State of identification has distributed the money to
\nthe Member State(s) of consumption, the Member State of identification
\nreturns the overpaid amount. If the correction is made after the Member State
\nof identification has distributed the money to the Member States of
\nconsumption, then the Member State of consumption shall return the
\noverpayment directly to the taxable person according to its national legislation
\nand procedures (as long as that Member State agrees with the correction). Until
\n31st December 2018, the Member State of identification shall also return the
\nretained amount of the overpayment directly to the taxable person according to
\nits national legislation and procedures, once the Member State of consumption
\nhas agreed6 the amendment.
\nWhilst it is a matter for national administrations to decide, the Commission
\nrecommends that overpayments are reimbursed to the taxable person within 30 days of
\nthe tax administration agreeing with the correction. The repayment may also be offset
\nagainst other liabilities with the Member State of consumption concerned if national
\nlegislation allows this.
\n6) What if the taxable person corrects the mini One Stop Shop VAT return in such a way
\nas to show that there has been an overpayment to one Member State, and an
\nunderpayment of the same amount to another Member State?
\n6 The Member State of consumption will inform the Member State of identification about the
\nreimbursement made.
\n23
\nOnce the correction is agreed, the overpaid Member State is required to reimburse the
\nmoney directly to the taxable person, on the basis of the information on the corrected
\nmini One Stop Shop VAT return. The taxable person is required to pay the VAT due
\nto the underpaid Member State via the mini One Stop Shop when the correction is
\nmade. Where a Member State of identification has received an amount in respect of a
\nVAT return subsequently found to be incorrect (e.g. because of a correction received
\nfrom the taxable person), and that Member State has not yet distributed that amount to
\nthe Member State(s) of consumption, the Member State of identification shall
\nreimburse the overpaid amount directly to the taxable person concerned.
\n7) Matching the payment to the mini One Stop Shop VAT return using the unique
\nreference number
\nEach mini One Stop Shop VAT return has a unique reference number, so it is
\nimperative that when the payment is made, a reference is made to this number. If the
\ntaxable person makes a payment without a reference to this number, or the reference
\nnumber does not correspond to any outstanding mini One Stop Shop VAT return, the
\nMember State of identification may initially take some steps to clarify the issue. If not,
\nor the issue remains unresolved, the payment will be returned to the taxable person
\nand it will have been considered to have made a late payment if the deadlines for
\nresubmission of the payment have not been respected.
\n8) What happens during the retention period?
\nFor mini One Stop Shop VAT return periods from 1st January 2015 to 31st December
\n2016, the Member State of identification retains 30% of the VAT payments to be
\ntransferred to the Member States of consumption under the Union scheme. From 1st
\nJanuary 2017 to 31st December 2018, this percentage is 15%, before dropping to 0%
\nfrom 1st January 2019.
\nThis is a retention fee on payments between Member States only; it does not affect the
\namount of VAT to be paid by the taxable person. Although the taxable person should
\nbe aware that, where they are due a reimbursement resulting from a correction, during
\nthe retention period they may receive repayments from both the Member State(s) of
\nconsumption and the Member State of identification.
\n24
\nPart 4: Miscellaneous
\nRecords
\n1) What records should be kept by the taxable person?
\nThe records which should be kept by the taxable person are laid out in Council Regulation
\n967\/2012 (Article 63c). This includes general information such as the Member State of
\nconsumption of the supply, the type of supply, the date of the supply and the VAT payable,
\nbut also more specific information, such as details of any payments on account and
\ninformation used to determine the place where the customer is established, has his permanent
\naddress or usually resides.
\n2) How long should they be retained for?
\nThese records must be kept for 10 years from the end of the year in which the transaction was
\nmade, regardless of whether they have stopped using the scheme or not.
\n3) How does the taxable person make these records available to the tax authority?
\nThese records have to be made electronically available, on request, to the Member State of
\nidentification or any Member State of consumption without delay. The Member State will
\nprovide information of how this is to be done practically when the records are requested.
\nIt should be borne in mind that a failure to make these records available within a month of
\nreceiving a reminder from the Member State of identification will be regarded as persistent
\nfailure to comply with the rules relating to the scheme and will result in exclusion from the
\nscheme.
\nInvoicing
\nIn relation to invoices, the rules of the Member State of consumption apply. Therefore taxable
\npersons will need to ensure that they are aware of the relevant rules in Member States where
\nthey make supplies to consumers. Information regarding Member States\u2019 rules on invoicing
\nwill also be made available on the Commission website.
\nBad debt relief
\n1) What happens if a Member State of consumption offers bad debt relief? How is this
\naccounted for in the mini One Stop Shop?
\nWhen the customer does not pay the taxable person, that taxable person may be entitled to bad
\ndebt relief. In such cases, the taxable amount should be reduced accordingly. In the context of
\nthe mini One Stop Shop, the taxable person should make an amendment to the taxable amount
\nin the original mini One Stop Shop return, as he would with any adjustment. The Member
\n25
\nState of consumption is entitled to check this amendment to ensure that it complies with their
\nnational rules.
\n26<\/p>\n","protected":false},"excerpt":{"rendered":"

Die Kommission hat am 29.10.2013 einen Leitfaden ver\u00f6ffentlicht, um die Unternehmen auf die Anwendung der neuen MwSt-Vorschriften f\u00fcr Telekommunikationsdienstleistungen, Rundfunk- und Fernsehdienstleistungen sowie elektronisch erbrachte Dienstleistungen vorzubereiten, die 2015 in Kraft treten. Damit soll den Unternehmen die Umstellung erleichtert werden, denn in Zukunft wird die Mehrwertsteuer dort erhoben, wo sich der Kunde befindet, und nicht … Kommission ver\u00f6ffentlicht Leitfaden f\u00fcr Unternehmen zur Anwendung neuer MwSt-Vorschriften<\/span> weiterlesen →<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1730],"tags":[],"class_list":["post-37486","post","type-post","status-publish","format-standard","hentry","category-steuern-recht"],"_links":{"self":[{"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/posts\/37486","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/comments?post=37486"}],"version-history":[{"count":0,"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/posts\/37486\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/media?parent=37486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/categories?post=37486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.steuerschroeder.de\/blog\/wp-json\/wp\/v2\/tags?post=37486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}