Source: BUS Sachsen-Anhalt (Linie6PLus)

Submitting a recapitulative statement for sales tax

Description

Deliveries of goods to entrepreneurs across the internal borders of the European Union are generally tax-free in the country of origin. In the country of destination, the purchaser of the goods is liable for VAT and must pay it there. To ensure taxation in the country of destination, traders who supply the goods must submit a recapitulative statement. In addition to the intra-Community supply of goods (including transport or dispatch within the meaning of Section 6b UStG; consignment warehouse regulation), traders must declare the following other intra-Community transactions in their recapitulative statement:

Intra-Community taxable other supplies for which the recipient of the supply established in another EU member state is liable for the tax there.
supplies within the framework 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 entrepreneurs whose turnover in the

calendar year did not exceed EUR 22,000 and whose sales in the current calendar year do not
is not expected to exceed EUR 50,000 in the current calendar year,

do not have to submit a recapitulative statement.

You must always submit your recapitulative statement electronically, e.g. online via

the BZSt online portal (BOP)

the Elster portal

submit your recapitulative statement.
Entrepreneurs who use the ELMA5 mass data interface can only submit the return 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?

Tax on intra-Community supplies of goods (including transport or dispatch within the meaning of Section 6b of the VAT Act; consignment stock regulation) and supplies within the framework of intra-Community triangular transactions: Depending on the respective conditions, by the 25th day after the end of the calendar month, calendar quarter or calendar year.
Tax for other intra-Community supplies for which the recipient of the supply established in the other EU member state is liable for the tax there: generally by 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 of a BZSt number: approx. 1 week

Applications / forms

Appeal
Tax court action

(only applicable if proceedings for the imposition of a penalty or fine are being carried out)

Who should I contact?

Contact form for questions regarding 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

You must always submit your recapitulative statement electronically, e.g. online via the BZSt online portal (BOP) or the Elster portal , to the Federal Central Tax Office (BZSt). Entrepreneurs using the ELMA5 mass data interface can only submit the return via the BOP.

Elster portal:

You must first register with the Elster portal.
You will then receive the activation ID by e-mail and the activation code for your access by mail.
Activate your Elster account (My ELSTER) with the data. You will then receive a certificate. You can 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 submit it electronically.

BZStOnline-Portal (BOP):

You first need a BZSt number. To do this, go to the BZSt website and call up the application to use the BZStOnline-Portal to submit recapitulative statements online. Fill out the application and print it out. Sign the application and send it by mail or fax to the BZSt -office in Saarlouis-.
The BZSt will then inform you of your BZSt number by mail. By e-mail you will receive the registration code (BZSt secret) and the ZM registration ID for your BZSt number.
Now you need a certificate for the BOP. To do this, call up 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 mail.
Activate your access in the BOP with the data. You will receive a temporary certificate.
Log in to the BOP with your provisional certificate to complete the registration. You will then receive your final certificate, which you can always use to log in to the BOP.
- Notes:
  - 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 apply online for activation to participate in the ELMA5 procedure in the BOP after registration.
Now call up the online form for transmitting the recapitulative statement in the BOP. Fill it out and submit it electronically.