VAT; notification of intra-Community supply of new vehicles to customers without VAT identification number

If you supply new vehicles from Germany within the European Union to customers without a VAT identification number (USt-IdNr.), you must report this to the Federal Central Tax Office (BZSt).

Description

Prerequisites

  • You are delivering a new vehicle from Germany within the European Union.
  • You belong to:
    • companies
    • Vehicle suppliers who are not companies or who act outside their business sector.

Procedure

You must submit your declaration online via the ELSTER online portal (EOP), known as the ELSTER portal, or via the BZSt online portal (BOP) at the Federal Central Tax Office (BZSt). Vehicle suppliers who do not run a business can also submit their declaration in writing by post.

Online declaration via the ELSTER portal:

  • You first register on the ELSTER portal.
    • You will then receive the activation data by e-mail and the activation code for your access by post.
    • Activate your ELSTER account (My ELSTER) with the data sent to you.
    • You will then receive a certificate.
    • You can use this certificate to log into your account in future.
  • On the ELSTER portal in the "VAT" section, you will find the form for reporting intra-Community supplies of new vehicles.
  • Complete the form electronically and submit it via the ELSTER portal.

Online declaration via the BOP:

  • To submit your declaration via the BOP, first register with the BZSt.
    • Open the registration form: "Application to use the BOP for the authenticated electronic transmission of declarations in accordance with the Fahrzeuglieferungs-Meldepflichtverordnung (MELK)".
    • Complete the form electronically, print it out and sign it.
    • Send the form to the BZSt by post, fax or e-mail.
    • The BZSt will send you the activation data by e-mail and the activation code for your account by post.
    • Activate your BOP account with the data. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in future.
    • If you already have an ELSTER certificate, you can also use your ELSTER certificate to log in to the BOP instead of the BOP certificate.
  • Now use the online service "BZStOnline-Portal (BOP) - Report deliveries of new vehicles from Germany to customers without a VAT identification number (VAT ID no.) in member states of the European Union online".
    • Open the form for the notification of intra-Community supplies of new vehicles.
    • Complete the form electronically and send it via the BOP.

Written notification by post:

  • Open the form "Notification of intra-Community supplies of new vehicles to recipients without a VAT identification number (VAT ID no.)".
  • Complete the form electronically, print it out and sign it.
  • Send the form by post to the BZSt.

Deadlines

  • You must submit the declaration by the 10th day after the end of the calendar quarter in which the delivery was carried out.

Processing time

  • for registration in the ELSTER online portal (EOP) and in the BZSt online portal (BOP): 2 weeks

  • for authorization to use the BOP for electronic transmission of the declaration: 1 week to 2 weeks

Required documents

  • Required Documents

    • If applicable, form "Declaration for intra-Community deliveries of new vehicles"
    • If applicable, "Application to use the BOP for the authenticated electronic transmission of notifications in accordance with the Vehicle Delivery Notification Obligation Ordinance (MELK)"

Forms

Online procedures

Fees

  • There are no costs.

Remedy

  • Fiscal court action
  • Appeal
  • Legal remedies are only possible if penalty payment or fine proceedings are carried out

Status:04.01.2024

Responsible for editing:Bundesministerium der Finanzen

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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