What does request for a comprehensive assessment mean?

Federal Central Tax Office

Who has to submit a recapitulative report to the Federal Central Tax Office?

The following are required to be reported:

  • Entrepreneur within the meaning of § 2 Paragraph 1 UStG
  • Entrepreneur within the meaning of Section 2 (2) No. 2 UStG (controlled company)
  • Flat-rate farmers and foresters who have carried out intra-community deliveries and / or other intra-community services and / or intra-community triangular transactions.

Small businesses within the meaning of Section 19 (1) UStG do not have to submit a ZM.

What is to be reported?

In the ZM, the VAT ID number for intra-community deliveries of goods (Section 18a (6) UStG), other intra-community services (Section 3a (2) UStG) and intra-community triangular transactions (Section 25b (2) UStG). of the purchaser or service recipient, the assessment basis and the type of turnover.

If none of the above-mentioned types of turnover have been made, no ZM is to be transmitted.

From 01/01/2020, shipments and shipments within the meaning of Section 6b (1) UStG (consignment warehouse regulation) must also be reported. Transports and dispatches or return transports and returns are to be made stating the VAT ID number. of the intended purchaser and the respective facts. In the event of a change of buyer, in addition to the VAT ID no. of the intended purchaser and the facts of the case also include the VAT ID number. of the original intended acquirer.

If no transports or dispatches within the meaning of the d. According to § 6b Abs. 1 UStG (consignment warehouse regulation), no report is to be sent.

Please note: To fulfill the existing reporting obligations and thus also to fulfill the requirement according to § 6b Abs. 1 Nr. 4 UStG, reference is made to the point information on consignment warehouses (§ 6b UStG).

Purchases of goods (acquisitions) from other Member States do not need to be reported.

When to report (deadline for submitting the recapitulative statement)?

The ZM must be submitted to the BZSt by the 25th day after the reporting period has expired.

For which reporting period do I have to submit the recapitulative statement?

Depending on the respective requirements, the calendar month, the calendar quarter or, in exceptional cases, the calendar year can be considered as the reporting period for the transmission of the ZM.

When do I have to submit a recapitulative statement for the calendar month?

The ZM must be electronically transmitted to the BZSt by the 25th day after the end of each calendar month (reporting period) if the sum of the assessment bases for intra-community deliveries of goods and deliveries within the meaning of Section 25b (2) UStG within the framework of intra-community triangular transactions for the current calendar quarter or for one of the four preceding calendar quarters each amounts to more than € 50,000.

When do I have to submit the recapitulative statement if the amount of € 50,000 for intra-community deliveries and triangular transactions has been exceeded in the current calendar quarter?

If the sum of the assessment bases for the aforementioned sales has exceeded the amount of € 50,000 in the current calendar quarter, the ZM is also up to the 25th day after the end of the calendar month in which this amount was exceeded for this calendar month and the calendar months that have already passed To be transmitted electronically every calendar quarter.

Can I also include the other intra-community services performed in the recapitulative statement that I have to submit for the calendar month?

The other intra-community services carried out in the same period are to be included in the monthly ZM for the last calendar month of the calendar quarter. They can also be included in the monthly ZM in which intra-community deliveries of goods and deliveries within the meaning of Section 25b (2) UStG are reported as part of intra-community triangular transactions.

When can I submit a recapitulative statement for the calendar quarter?

If the total of the assessment bases for intra-community deliveries of goods and deliveries within the meaning of Section 25b (2) UStG within the framework of intra-community triangular transactions is neither for the current calendar quarter nor for one of the four preceding calendar quarters in each case more than € 50,000, the ZM may up to the 25th day be transmitted electronically at the end of the calendar quarter.

When do I have to submit the recapitulative statement if only other intra-community services have been performed?

If only other intra-community services have been carried out, the ZM must be transmitted electronically by the 25th day after the end of the calendar quarter.

In which exceptional cases can the recapitulative statement for the calendar year be submitted?

The submission of an annual ZM is only permitted if you are exempt from the obligation to submit advance notifications and make advance payments to your tax office.

The following requirements must be observed (Section 18a (9) of the UStG):

  • The total of deliveries and other services did not exceed € 200,000 in the previous calendar year and is not expected to exceed € 200,000 in the current calendar year,
  • the total of intra-community deliveries of goods or other intra-community services did not exceed € 15,000 in the previous calendar year and is not expected to exceed and in the current calendar year
  • The intra-community deliveries of goods are not deliveries of new vehicles to customers with a VAT ID number.

How can I report?

The ZM is to be transmitted electronically in accordance with the officially prescribed data record by remote data transmission.
Two portals are currently available for the electronic transmission of the ZM:

  • ELSTER service portal of the financial administration - suitable for all entrepreneurs (exception: mass reporters)
  • BZStOnline portal - mandatory for mass reporting

To avoid undue hardship, your tax office can grant an exception to electronic transmission upon request. Insofar as your tax office has waived electronic submission of the pre-notification in accordance with Section 18 (1) sentence 2 UStG, this also applies to ZM.

For organizational reasons, it is temporarily not possible for entrepreneurs who make use of the consignment warehouse regulation in accordance with Section 6b UStG to provide the information required for this (Section 18a, Paragraph 1, Clause 1 in conjunction with Para. 6 No. 3 and Paragraph 7, Clause 1, No. 2a UStG) within the scope of the existing procedure for submitting the recapitulative statements according to § 18a UStG.

To fulfill the existing reporting obligation, there are two options available for submitting the report for transports and dispatches within the meaning of Section 6b (1) No. 4 UStG (consignment warehouse regulation) to the BZSt:

  • Directly via an online form that is provided on the Federal Finance Administration's form server. The required information can be entered and transmitted directly online in the form.
  • The provided form can also be filled out offline after the corresponding download and then authenticated from a registered De-Mail address to the De-Mail mailbox of the BZSt - [email protected] - sent.

Are the certificates for the Elster portal and the BZStOnline portal limited in time?

The certificates for the Elster portal and the BZStOnline portal are limited in time. However, before the validity period of your certificate expires, you will be informed in good time by email that your certificate will expire shortly.

You can prevent your certificate from expiring by extending it. To do this, you have to log into the relevant portal.

After the certificate has expired, you can no longer use your user account. A login in the respective portal is no longer possible. A new registration in the respective portal is mandatory.

How does the Federal Central Tax Office monitor the timely receipt of the recapitulative statement?

The obligation to submit a ZM corresponds to the information in the advance VAT returns or the VAT return. In concrete terms, this means that the declaration of intra-community deliveries, other intra-community services or intra-community triangular transactions in the advance VAT return (code number 21, 41, 42 or 77) or in the UR annex of the VAT return (code numbers 721, 741, 742 or 777) automatically become one Obligation to pay the ZM leads.

Can I request an extension of the submission deadline?

If an entrepreneur does not have the opportunity to submit the ZM within the specified period, there is the possibility of applying to the BZSt for an extension of the period before the submission period expires and stating reasons.

When are penalty payments imposed?

If an entrepreneur does not fulfill his obligation to submit the ZM despite the previous reminder and threat of a fine, the BZSt can set a fine to force the entrepreneur to comply with his obligation to cooperate.

The payment of the penalty payment does not lead to a settlement of the tax obligation! The ZM will continue to be claimed by the BZSt even after an initial penalty payment has been made, and further penalty payments can be set.

The process is only completed by submitting the ZM or after correcting the VAT returns or VAT returns and then notifying the responsible tax office, which confirms that the obligation to report to the BZSt is no longer applicable.

What happens if the foreign VAT identification number is invalid?

After submitting the ZM, it is recorded and entered in the BZSt database. The foreign VAT ID no. are checked for completeness and conclusiveness (plausibility). If this is not the case, the entrepreneur receives an automated notification. In addition, the plausible foreign VAT ID numbers are sent to fixed dates. compared with the data in the other Member States. In this process step it is checked whether the VAT ID no. was actually assigned to an entrepreneur and whether it was also valid in the specified period. If this is not the case, the German entrepreneur will also receive an automated notification in these cases.

Do I have to correct this invalid VAT identification number at the Federal Central Tax Office?

The entrepreneur is obliged to correct incorrect or incomplete information in his ZM electronically within one month (Section 18a (10) UStG).

Where can I find more detailed information?