Value added tax; submission of a recapitulative statement

If you export goods or other services from an EU member state to other EU member states, you must submit a recapitulative statement.

Description

Prerequisites

  • You supply goods or other services to other EU member states.

Procedure

You must submit your recapitulative statement online to the Federal Central Tax Office (BZSt) via the BZSt online portal (BOP) or the ELSTER portal. Companies that use the ELMA5 mass data interface can only submit the report via the BOP.

Application via the Elster portal:

  • You must first register on 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 into your account in future.
  • Now call up the online form for submitting the recapitulative statement in My ELSTER. Fill it out and send it electronically.
  • The BZSt will check your declaration and request a corrected declaration if necessary.

Application via 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 and send it by post or fax to the BZSt, Saarlouis office.
    • The BZSt will 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.
    • If you have an ELSTER certificate, you can use this to log in to the BOP. If you do not have an ELSTER certificate, apply for a BOP certificate.
    • 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 the registration process. You will then receive your final certificate, which you can use to log in to the BOP at any time.
    • Note: 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 submit it electronically.
    • The BZSt will check your declaration and request a corrected declaration if necessary.

Special notes

There are no indications or special features.

Deadlines

  • Tax for intra-Community deliveries of goods including transportation or dispatch and deliveries as part of intra-Community triangular transactions: Depending on the respective requirements, by the 25th day after the end of the calendar month, calendar quarter or calendar year
  • Tax for other intra-Community services generally by the 25th day after the end of the calendar quarter

Processing time

  • for registration in the BOP or Elster portal: 2 weeks

  • for applying for a BZSt number: 1 week

Required documents

  • Required Documents

    • Online form "recapitulative statement"
    • If applicable, "Application for the use of the BOP for the transmission of recapitulative statements on the website of the Federal Tax Administration (BZSt)"

Forms

Online procedures

Fees

  • There are no costs.

Remedy

  • Objection
  • Fiscal court action

Legal remedies can only be considered if penalty payment or fine proceedings are carried out.

Status:04.01.2024

Responsible for editing:Bundesministerium der Finanzen

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  • 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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