Value added tax; submission of a recapitulative statement

If you carry out intra-Community deliveries of goods or intra-Community other services to service recipients in other EU member states, you must submit a recapitulative statement.

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 § 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

  • did not exceed EUR 22,000 in the preceding calendar year and
  • 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)

or

  • the Elster portal

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

Prerequisites

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

or

  • You are registered in the BZSt online portal (BOP) and have a BOP certificate.

Procedure

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 post.
  • 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 future.
  • Now call up the online form for submitting the recapitulative statement in My ELSTER. Fill it in and send 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 BZSt online portal to submit recapitulative statements online. Complete the application and print it out. Sign the application form and send it by post or fax to the BZSt - Saarlouis office.
  • 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, 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 post.
  • Activate your access in the BOP with the data. You will receive a temporary certificate.
  • Log in to the BOP with your temporary certificate to complete 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 this 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 submitting the recapitulative statement in the BOP. Complete it and submit it electronically.

Deadlines

  • Tax on intra-Community supplies of goods (including transport or dispatch within the meaning of § 6b UStG; 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, the calendar quarter or the 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: in principle, by the 25th day after the end of the calendar quarter.

Processing time

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

Required documents

  • Required Documents

    none

Forms

  • Form, Bavaria-wide: Online Formular zur Zusammenfassenden Meldung im BOP
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Online Formular zur Zusammenfassenden Meldung im Elster-Portal
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Antrag zur Nutzung des BOP zur Übermittlung von Zusammenfassenden Meldungen auf der Internetseite der Bundesfinanzverwaltung
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Antrag auf Freischaltung zur Teilnahme am ELMA5-Verfahren im BOP
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

Fees

  • none

Legal bases

Remedy

  • Appeal
  • Action before the tax court

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

Links to more information

Related issues

Status:08.05.2023

Responsible for editing:Bundesministerium der Finanzen

  • 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
Information

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