Value-added tax; submission of a value-added tax return on the transportation of passengers by motor buses not registered in Germany

If you, as a company, transport passengers across the borders at German seaports or across the border to Switzerland with buses and coaches that are not registered in Germany, you must pay turnover tax.

Description

Prerequisites

  • The buses and coaches with which you transport passengers are not registered in Germany.
  • Your buses and coaches cross third-country borders of the Federal Republic of Germany on an occasional basis.

Procedure

When leaving and entering the Federal Republic of Germany via German seaports or the border with Switzerland (third-country border):

  • For each individual journey, complete the VAT declaration form on the carriage of passengers in international occasional transport with buses and coaches not registered in Germany in duplicate. You can do this in advance. You can also get the form directly at the customs office at the border.
  • The carrier of the bus or coach, e.g. the driver, must hand in both completed forms to the customs office at the border.
  • The customs office assesses the tax and returns a copy of the form to the carrier.
  • The carrier must pay the tax immediately.
  • The customs office gives the carrier a tax receipt. The carrier must carry this receipt and the form with him throughout the journey.

When leaving the Federal Republic of Germany via German seaports or the border with Switzerland (third country border):

  • The carrier must present the receipt and the form to the customs office at the border when leaving the Federal Republic of Germany for a third country. If the number of passenger-kilometres actually covered by the bus or coach in the Federal Republic of Germany subsequently differs from the number on the form at the time of entry, the carrier must submit a new tax return as referred to above and the procedure is as above. If the amount is less than EUR 2.50, the carrier does not have to submit a new tax return.

Deadlines

Submission of the tax return:
Immediately upon each transport (entry or exit) across a third country border to the Federal Republic of Germany.

Payment of the tax:
immediately

Processing time

Calculation of the tax amount at the border: immediately

Issuance of the tax assessment at the border: immediately

Required documents

  • Required Documents

    You do not need to submit any additional documentation.

Forms

Fees

  • There are no costs for you.

Remedy

Objection

Status:08.05.2023

Responsible for editing:Bundesministerium der Finanzen

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Information

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