Source: BUS Sachsen-Anhalt (Linie6PLus)

Submit a recapitulative statement on VAT

Description

Deliveries of goods to entrepreneurs across the internal borders of the European Union are usually tax-free in the country of origin. In the country of destination, the purchaser of the goods owes VAT for this and must pay it there. In order to ensure taxation in the country of destination, entrepreneurs who deliver the goods must submit a recapitulative statement. In addition to intra-Community deliveries of goods (including transport or dispatch within the meaning of § 6b UStG; Consignment stock regulation), entrepreneurs must declare the following additional intra-Community transactions in their recapitulative statement:

other intra-Community taxable supplies for which the recipient of the supply established in another EU Member State is liable for tax there
Supplies in the context of intra-Community triangular transactions

An incorrect or incomplete recapitulative statement must be corrected separately for the reporting period in which the incorrect or incomplete information was declared.

Small business owners whose turnover in the

has not exceeded EUR 22,000 in the previous calendar year and
is not expected to exceed EUR 50,000 in the current calendar year,

do not have to submit a recapitulative statement.

As a matter of principle, you must submit your recapitulative statement electronically, e.g. online via

the BZStOnline-Portal (BOP)

the Elster portal

convey.
Entrepreneurs who use the ELMA5 mass data interface can only submit the report via the BOP.

Requirements

You are registered in the Elster portal and have an Elster certificate

You are registered in the BZStOnline Portal (BOP) and have a BOP certificate

Which documents are required?

none

What are the fees?

none

What deadlines do I have to pay attention to?

Levy for intra-Community deliveries of goods (including transport or dispatch within the meaning of § 6b UStG; (consignment stock arrangement) and deliveries in the context of intra-Community triangular transactions: up to the 25th day after the end of the calendar month, calendar quarter or calendar year, depending on the respective conditions
Levy on other intra-Community services for which the recipient of the supply established in the other EU Member State is liable for tax there: in principle, until the 25th day after the end of the calendar quarter

Processing duration

for registration in the BOP or Elster portal: approx. 2 weeks
for the application for a BZSt number: approx. 1 week

Applications / forms

Objection
Fiscal court action

(only comes into question if penalty payment or fine proceedings are carried out)

Who should I contact?

Contact form for questions about recapitulative statements on the website of the Federal Central Tax Office

Appeal

Forms: yes
Online procedure possible: yes
Written form required: yes
Personal appearance required: no

Process flow

As a matter of principle, you must submit your recapitulative statement electronically, e.g. online via the BZStOnline Portal (BOP) or the Elster Portal, to the Federal Central Tax Office (BZSt). Entrepreneurs who use the ELMA5 mass data interface can only submit the report via the BOP.

Elster-Portal:

You must first register in the Elster portal.
You will then receive the activation ID by e-mail and the activation code for your access by post.
Activate your Elster account (My ELSTER) with the data. You will then receive a certificate. You will be able to use this certificate to log in to your account in the future.
Now call up the online form for submitting the recapitulative statement in My ELSTER. Fill it out and send it electronically.

BZStOnline-Portal (BOP):

You first need a BZSt number. To do this, call up the application for the use of the BZStOnline portal for the submission of recapitulative statements online via the BZSt website. Fill out the application and print it out. Sign the application and send it by post or fax to the BZSt office in Saarlouis.
The BZSt will then send you your BZSt number by post. You will receive the registration code (BZSt secret) and the ZM registration ID for your BZSt number by e-mail.
Now you need a certificate for the BOP. To do this, go to the BOP and create a user account using the BZSt number and the BZSt secret. You will then receive the activation ID by e-mail and the activation code for your access by post.
Activate your access in the BOP with the data. You will receive a provisional certificate.
Log in to the BOP with your provisional certificate to complete the registration. You will then receive your final certificate, which you can use to log in to the BOP at any time.
- Hints:
  - If you already have an ELSTER certificate, you can also use it to log in to the BOP.
  - For the electronic transmission of mass data, you must submit an online application for activation to participate in the ELMA5 procedure in the BOP after registration.
Now call up the online form for submitting the recapitulative statement in the BOP. Fill it out and send it electronically.