Entrepreneurs who export goods and services to other EU countries must submit a recapitulative statement (ZM) on these sales to the Federal Central Tax Office (BZSt).
It lists three issues:
- Intra-Community supplies (§ 4 No. 1 letter b UStG) to customers with VAT no.,
- Non-taxable other services in accordance with § 18b sentence 1 no. 2 UStG
- Supplies by the first customer in intra-Community triangular transactions (§ 25b para. 2 UStG)
The following must be stated for the individual items:
- the USt ID of the buyer
- the basis of assessment (net invoice amount)
- Type of turnover
The buyer must be able to provide a valid VAT ID number. The VAT is paid by the buyer in his country according to the so-called "reverse charge" procedure. The supplier does not charge any VAT.
The ZM for intra-Community supplies must be reported via the Elster portal by the 25th of the month following the turnover to be reported.
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