Section 5: Taxation
§ 18a Recapitulative statements
(1) A taxable person, within the meaning of § 2, must submit a statement (recapitulative statement) to the Federal Central Tax Office by the 25th day after the expiry of each calendar month (reporting period), during which he has supplied intra-Community goods or supplies of goods within the meaning of § 25b paragraph 2, by remote data transmission using the official data set, which must include the information as stipulated in paragraph 7 sentence 1 number 1, 2, 2a and 4. The recapitulative statement may be transmitted by the 25th day after expiry of the calendar quarter if the total of the taxable amounts for the intra-Community supply of goods and for the supply of goods within the meaning of § 25b paragraph 2 does not exceed EUR 50,000 for the current calendar quarter nor for any of the previous four calendar quarters. If the total of the taxable amount for the intra-Community supply of goods and for the supply of goods within the meaning of § 25b paragraph 2 exceeds EUR 50,000 during the current calendar quarter, the taxable person must submit a recapitulative statement by the 25th day after expiry of the calendar month in which this amount was exceeded for this calendar month and for the previously expired calendar months of the current calendar quarter. If the taxable person does not apply the rule in sentence 2, he must notify the Federal Central Tax Office accordingly. From 1 July 2010 to 31 December 2011, sentences 2 and 3 shall apply under the condition that the amount of Euro 100,000 shall replace the amount of EUR 50,000.
(2) A taxable person, within the meaning of section 2, must submit a recapitulative statement to the Federal Central Tax Office by the 25th day after the expiry of each calendar quarter (reporting period) during which he has provided taxable supplies in other Community territories, within the meaning of § 3a paragraph 2, to a recipient who is resident in another Member State and who is liable for the VAT there, by remote data transmission using the official data set, which must include the information as stipulated in paragraph 7 sentence 1 number 3. If the taxable person is already obligated, according to paragraph 1, to submit a recapitulative statement monthly, he is required to provide the information within the meaning of sentence 1 in the recapitulative statement for the last month of the calendar quarter.
(3) If a taxable person, within the meaning of section 2, submits the recapitulative statement according to paragraph 1 by the 25th day after expiry of each calendar month, he may include the information according to paragraph 2 in the statement for the respective reporting period. If the taxable person applies the rule in sentence 1, he must notify the Federal Central Tax Office accordingly.
(4) Paragraphs 1 to 3 are not applicable to taxable persons who apply § 19 paragraph 1.
(5) On application, the tax office may waive the requirement of electronic submission in order to prevent any unreasonable hardship; in this case the taxable person must file a return using the official pre-printed form. § 150 paragraph 8 of the Fiscal Code shall apply accordingly. If the tax office has, in accordance with §18 paragraph 1 sentence 2, waived the requirement that the preliminary VAT return must be transmitted by electronic means, this shall also apply to the recapitulative statement. With regard to the application of this regulation, dependent legal persons, within the meaning of § 2 paragraph 2 number 2, shall also be regarded as taxable persons. § 18 paragraph 4f shall apply accordingly. The Federal states’ tax authorities shall forward to the Federal Central Tax Office the information required to identify taxable persons who are obligated to file a recapitulative statement under paragraphs 1 and 2. This information may only be used to ensure that the recapitulative statement is filed. The Federal Central Tax Office shall submit to the Federal states’ tax authorities the information contained in the recapitulative statement, if such information is required for carrying out tax controls.
(6) An intra-Community supply of goods, within the meaning of this regulation, shall be
intra-Community supplies, within the meaning of § 6a paragraph 1, with the exception of the supply of new vehicles made to purchasers without a VAT identification number;
intra-Community supplies, within the meaning of § 6a paragraph 2;
transports or dispatches, within the meaning of § 6b paragraph 1 or 4 or where the purchaser is substituted in accordance with § 6b paragraph 5.
(7) The recapitulative statement must contain the following information:
for intra-Community supplies of goods, within the meaning of paragraph 6 number 1:
the VAT identification number of each purchaser issued to him in another Member State and under which the intra-Community supply of goods has been carried out to him, and
for each purchaser, the total of the taxable amounts of the intra-Community supply of goods carried out to him;
for intra-Community supplies of goods, within the meaning of paragraph 6 number 2:
the VAT identification number of the taxable person in the Member States into which he has transferred the goods, and
the attributable total of the taxable amounts;
for transports and dispatches or where the purchaser is substituted in accordance with paragraph 6 number 3:
in § 6b cases the VAT identification number of the purchaser within the meaning of § 6b paragraph 1 numbers 1 and 3,
in the cases of § 6b paragraph 4 cases, the VAT identification number of the originally designated purchaser within the meaning of § 6b paragraph 1 numbers 1 and 3 or
in § 6b paragraph 5 cases, the VAT identification number of the originally designated purchaser within the meaning of § 6b paragraph 1 numbers 1 and 3, as well as that of the new purchaser;
for taxable supply of services carried out in another Community territory, within the meaning § 3a paragraph 2, for which the recipient resident in another Member State is liable for the VAT there
the VAT identification number for each recipient, issued to him in another Member State and under which the taxable supply of services was provided to him;
for each recipient, the total taxable amounts of the taxable supply of services provided to him, and
a reference that a supply of a taxable supply of service in another Community territory, within the meaning § 3a paragraph 2, is given for which the recipient resident in another Member State is liable for the VAT there;
for supplies within the meaning of § 25b paragraph 2:
the VAT identification number of each last purchaser issued to him in the Member State in which the transport or dispatch has ended;
for each last purchaser, the total of the taxable amounts of the supply carried out to him, and
a reference to the fact that an intra-Community triangular transaction is given.
§ 16 paragraph 6 and § 17 are to be applied accordingly.
(8) The information, according to paragraph 7 sentence 1 numbers 1 and 2, must be made for the reporting period in which the invoice for the intra-Community supply of goods was issued, at the latest however, for the reporting period in which the month following the intra-Community supply ends. The information according to paragraph 7 sentence 1 numbers 3 and 4 must be made for the reporting period in which the supply of services taxable in another Community territory, within the meaning of § 3a paragraph 2, for which the recipient resident in another Member State is liable for the VAT there and the supply, within the meaning of § 25b paragraph 2, was carried out.
(9) If the tax office has relieved the taxable person of the obligation to file preliminary VAT returns and to make advance payments (§ 18 paragraph 2 sentence 3), he may, by way of derogation of paragraphs 1 and 2, file the recapitulative statement by the 25th day following the expiry of each calendar year, in which he has carried out the intra-Community supply of goods or the services taxable in another Community territory, within the meaning of § 3a paragraph 2, for which the recipient resident in another Member State is liable for the VAT there, if
the total of his supply of goods and services in the previous calendar year did not exceed Euro 200,000 and it is anticipated that this amount will not be exceeded in the current calendar year;
the total of his intra-Community supply of goods or services taxable in another Community territory, within the meaning of § 3a paragraph 2, for which the recipient resident in another Member State is liable for the VAT there, in the previous calendar year did not exceed Euro 15,000 and it is anticipated that this amount will not be exceeded in the current calendar year, and
the supply of goods referred to in number 2 does not involve the supply of new vehicles to purchasers with VAT identification numbers.
Paragraph 8 shall apply accordingly.
(10) If the taxable person subsequently realises that a recapitulative statement filed by him is incorrect or incomplete, he is obligated to correct the original recapitulative statement within a period of one month.
(11) With the exception of § 152 paragraph 2 of the Fiscal Code, the regulations of the Fiscal Code applicable to tax returns are also to be applied to the recapitulative statements.
(12) In order to facilitate and simplify the filing and preparation of the recapitulative statement, the Federal Ministry of Finance, with the consent of the Federal Council, may issue a directive stipulating that the recapitulative statements may be transmitted by means of machine readable data carriers or by remote data transmission. In particular, the said directive may regulate:
the conditions under which the procedures may be applied;
the stipulations relating to the form, content, processing and securing of the data to be transmitted;
the method of data transmission;
the responsibility for the receipt of the data to be transmitted;
the obligation to cooperate of third parties involved in the processing of the data;
the scope and form of the special declaration obligations of the taxable person required for this procedure.
Reference may be made, in the directive to publications, by experts for the purposes of regulating the data transmission procedures; in so doing, the date of publication, the reference source and the location in which the publication is archived are to be provided.
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183