Section 5: Taxation

§ 19a Special notification procedure for the application of the tax exemption in another Member State

(1) If a taxable person resident in Germany or in the territories referred to in § 1 paragraph 3 intends to claim the tax exemption for small enterprises in another Member State, he must participate in the special notification procedure for small enterprises. The Federal Central Tax Office issues a small business identification number for participation in the special notification procedure. Participation in the special notification procedure also requires that

1. the taxable person applies to the Federal Central Tax Office for the participation in the special notification procedure in accordance with the officially prescribed data set via the officially designated interface,

2. the taxable persons annual turnover in the Community territory, determined in accordance to Article 288 of the Council Directive 2006/112/EC in the current valid version, did not exceed EUR 100,000 in the previous calendar year and will not exceed EUR 100,000 in the current year,

3. the taxable person fulfils the conditions for claiming the tax exemption for small enterprises of the Member State that grants the tax exemption, and

4. the taxable person is not registered in any other Member State for the application of the tax exemption for small enterprises.

The taxable person must immediately notify the Federal Tax Office of any changes to the information provided in the application in accordance with sentence 3 number 1 in accordance with the officially prescribed data set in sentence 3 number 1.

(2) If the taxable person no longer intends to make use of the tax exemption for small enterprises in another Member State, he must declare this to the Federal Central Tax Office in accordance with the officially prescribed data set via the officially designated interface. § 19 paragraph 5 sentence 2 and 3 shall apply accordingly.

(3) The taxable person has to submit a turnover report for each calendar quarter. The taxable person shall submit the turnover report pursuant to sentence 1 to the Federal Central Tax Office within one month of the end of the calendar quarter in accordance with the officially prescribed data set via the officially designated interface. With the exception of § 152 of the Fiscal Code, the provisions of the Fiscal Code applicable to tax returns shall apply accordingly to the turnover report.

(4) If the annual turnover in the Community territory determined in accordance with paragraph 1 sentence 3 number 2 exceeds EUR 100,000, the taxable person must notify the Federal Central Tax Office within 15 working days using the officially prescribed date set via the officially designated interface. Participation in the special notification procedure ends when this amount is exceeded.