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Recapitulative Statement ( ZM)

General Information

The Member States of the European Union operate a joint information exchange system for intra-Community deliveries and specific cross-border services (VAT information exchange system (Mehrwertsteuer-Informationsaustauschsystem – MIAS)).

The entrepreneurs participating in the internal market have until the end of the calendar month following the reporting period (calendar month or calendar quarter) to file a recapitulative statement (ZM) with the tax office responsible for collecting VAT (article 21 paragraph 3 of the UStG). The recapitulative statement must include details of the VAT registration number of the respective business partners and the total value of all intra-Community transactions for the reporting period. The information contained in the recapitulative statement is regularly shared by the Member States.

In addition to intra-Community deliveries, cross-border services, where the tax liability passes to a recipient of a service in the EU Community territory (in another Member State owing to the place of delivery there in accordance with section 3a of the UStG) pursuant to article 196 of the Directive on the VAT system, must be recorded in the recapitulative statement.

The recapitulative statement is considered to be a tax return.

In cases where no intra-Community deliveries/cross-border services are carried out in a reporting period, it is not necessary to submit an recapitulative statement.

Sales recapitulative statement
0 Euro - 35,000 Euro
(small company owners)
Quarter
0 Euro - 35,000 Euro
(waiver of exemption for small company owners)
Quarter
35,000 Euro - 100,000 Euro Quarter
Over 100,000 Euro Month

Enterprises Affected

Entrepreneurs carrying out intra-Community transport or intra-Community deliveries or cross-border services in respect of which the tax liability passes to the recipient of the service pursuant to article 196 of the VAT Directive are required to file an recapitulative statement.

Please note

Since 1 January 2020, intra-Community deliveries are only tax-free where the delivering company complies with its obligation to submit a recapitulative statement within the deadline stated in article 21 paragraph 3 of the UStG 1994.

Where no recapitulative statement for the delivery is submitted or where an incomplete or incorrect recapitulative statement is submitted, the intra-Community delivery is only tax free where the delivering company provides proper reasons for its failure (non-submission, incompleteness or inaccuracy) to satisfy the competent tax authorities and makes appropriate corrections to or subsequently submits the recapitulative statement (see Rz 3994 and Rz 4203 of the UStR).

In addition, since 1 January 2020, when transporting goods into another EU Member State it has been possible to make use of the consignment stock regulations (article 1a of the UStG 1994). See, in this regard, intra-Community spending.

When applying the consignment stock regulations, intra-Community spending in the warehouse, any return shipments, cancellation or change in purchaser must be included in the recapitulative statement. For procedures of this kind, the company has to select the corresponding consignment stock code in the recapitulative statement and indicate the purchaser’s VAT registration number (or the VAT registration number of the new purchaser in the event of a change of purchaser).

Requirements

See General Information.

Deadline

The recapitulative statement (ZM) must be submitted to the
tax office (→ BMF)German text responsible for collecting VAT before the end of the calendar month following the reporting period (calendar month or calendar quarter).

Example

The information on the recapitulative statement for the August 2020 reporting period must be submitted electronically no later than on 30 September 2020.

Competent Authority

The recapitulative statement (ZM) must be submitted to the tax office (→ BMF)German text responsible for collecting VAT. Usually, the tax office in whose jurisdiction the entrepreneur is resident is competent (tax office closest to their residence). Where there is an establishment (corporation, partnership) with registered office in another tax office area, this tax office is compete (company tax office).

Procedure

Please note that you are, in principle, obliged to submit the recapitulative statement electronically via FinanzOnline. If it is infeasible to submit the recapitulative statement electronically due to a lack of the necessary technology (e.g. no internet connection), the official form (U13) must be used. When submitting the recapitulative statement via a tax representative, the technical requirements relating to the representative shall apply.

Documents Required

No specific documents are required.

Expenses

There is no charge for submitting the recapitulative statement ZM.

Additional Information

Where it is not compulsory to enter data via FinanzOnline (→ BMF)German text, forms U13 and U14 are available on the Federal Ministry of Finance's form database (→ BMF)German text or from all the tax offices (→ BMF)German text.

Related links

VAT Information Exchange System – VIES (→ EC)

Legal Basis

Article 21 of the Umsatzsteuergesetz

Expert Information

Umsatzsteuerrichtlinien 2000 (→ BMF)

To Form

Translated by the European Commission
last update: 1 January 2021

responsible for content: Federal Ministry of Finance

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