Section 5: Taxation

§ 18b Separate declaration of the intra-Community supply of goods and certain supply of services under the taxation procedures

A taxable person, within the meaning of § 2 must, for each preliminary VAT return and taxation period, separately state on the official forms (§ 18 paragraphs 1 to 4) the taxable amounts of the following transactions:

1. intra-Community supplies of goods,

2. all taxable supply of services carried out 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

3. the supply of goods within the meaning of § 25b paragraph 2.

The information for a transaction mentioned in sentence 1 number 1 is to be provided in the preliminary VAT return period in which the invoice is issued for this transaction, however at the latest, in the preliminary VAT return period in which the month following this transaction ends. The information on the transaction, within the meaning of sentence 1 numbers 2 and 3, is to be provided in the preliminary VAT return period in which such supplies have been carried out. § 16 paragraph 6 and § 17 apply accordingly. If the taxable person subsequently discovers, prior to the expiry of the assessment deadline, that the information on transactions, within the meaning of sentence 1, in one of the preliminary VAT returns (§ 18 paragraph 1) filed by him is incorrect or incomplete, he is obligated to immediately correct the original preliminary VAT return. Sentences 2 to 5 shall apply accordingly to the annual VAT return (§ 18 paragraph 3 and 4).