Recapitulative Statement (ZM)
table of content
General information
The Member States of the European Union operate a joint information exchange system for intra-Community deliveries and specific cross-border services (MIAS).
The companys participating in the internal market have to submit a Recapitulative Statement for certain transactions with foreign reference. The information contained in the Recapitulative Statement is shared by the Member States.
Intra-Community deliveries, spendings and cross-border services, where the tax liability passes to a recipient of a service in the EU Community territory (in another Member State owing to the place of delivery there in accordance with section 3a of the UStG) pursuant to article 196 of the Directive on the VAT system, must be recorded in the Recapitulative Statement. The Recapitulative Statement must include details of the VAT Identification Number of the respective business partners and the total value of all intra-Community transactions for the reporting period.
The Recapitulative Statement is considered to be a tax return.
In cases where no intra-Community deliveries, spending or cross-border services are carried out in a reporting period, it is not necessary to submit a Recapitulative Statement.
| Sales | Recapitulative Statement |
|---|---|
| 0 Euro - 35,000 Euro (small company owners) |
Quarter |
| 0 Euro - 35,000 Euro (waiver of exemption for small company owners) |
Quarter |
| 35,000 Euro - 100,000 Euro | Quarter |
| Over 100,000 Euro | Month |
Enterprises affected
Please note
Since 1 January 2020, intra-Community deliveries are only tax-free where the delivering company complies with its obligation to submit a Recapitulative Statement within the deadline stated in article 21 paragraph 3 of the UStG 1994.
Where no Recapitulative Statement for the delivery is submitted or where an incomplete or incorrect Recapitulative Statement is submitted, the intra-Community delivery is only tax free where the delivering company provides proper reasons for its failure (non-submission, incompleteness or inaccuracy) to satisfy the competent tax authorities and makes appropriate corrections to or subsequently submits the Recapitulative Statement (see Rz 3994 and Rz 4203 of the UStR).
In addition, since 1 January 2020, when transporting goods into another EU Member State it has been possible to make use of the consignment stock regulations (article 1a of the UStG 1994). When applying the consignment stock regulations, intra-Community spending in the warehouse, any return shipments, cancellation or change in purchaser must be included in the Recapitulative Statement. For procedures of this kind, the company has to select the corresponding consignment stock code in the Recapitulative Statement and indicate the purchaser’s VAT Identification Number (or the VAT Identification Number of the new purchaser in the event of a change of purchaser).
Deadlines
The Recapitulative Statement (ZM) must be submitted before the end of the calendar month following the reporting period (calendar month or calendar quarter).
Example
The information on the Recapitulative Statement for the August 2020 reporting period must be submitted electronically no later than on 30 September 2020.
Competent authority
The Recapitulative Statement (ZM) must be filed with the tax office (→ BMF) responsible for collecting VAT.
Procedure
Please note that you are, in principle, obliged to submit the Recapitulative Statement electronically via FinanzOnline. If it is infeasible to submit the Recapitulative Statement electronically due to a lack of the necessary technology (e.g. no internet connection), the official form (U13 or U14) must be used. When submitting the Recapitulative Statement via a tax representative, the technical requirements relating to the representative shall apply.
Expert information
Umsatzsteuerrichtlinien 2000 (→ BMF)
Link to form
- VAT – Recapitulative Statement (ZM) on intra-Community delivery of goods and specific cross-border services – U13
- FinanzOnline
Traders registered on the business service portal (USP) are able to use FinanzOnline and many other online procedures with a single sign-on to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP-registration.
Responsible for the content: Federal Ministry of Finance
