Deliveries of goods to entrepreneurs across the internal borders of the European Union are generally tax-free in the country of origin. In the country of destination, the purchaser of the goods is liable for VAT and must pay it there. To ensure taxation in the country of destination, traders who supply the goods must submit a recapitulative statement. In addition to the intra-Community supply of goods (including transport or dispatch within the meaning of § 6b UStG; consignment warehouse regulation), traders must declare the following other intra-Community transactions in their recapitulative statement:

• Intra-Community taxable other supplies for which the recipient of the supply established in another EU member state is liable for the tax there.
• supplies within the framework of intra-Community triangular transactions

An incorrect or incomplete recapitulative statement must be corrected separately for the reporting period in which the incorrect or incomplete information was declared.

Small entrepreneurs whose turnover in the

• did not exceed EUR 22,000 in the preceding calendar year and
• is not expected to exceed EUR 50,000 in the current calendar year,

do not have to submit a recapitulative statement.

You must always submit your recapitulative statement electronically, e.g. online via

• the BZSt online portal (BOP)

or

• the Elster portal

submit your recapitulative statement.
Entrepreneurs who use the ELMA5 mass data interface can only submit the return via the BOP.