Intra-Community Trade Declaration System / Help with online declaration

9.2 Questions regarding the obligation to provide information about intra-Community trade

Do I (as a small business, private individual) have to submit declarations of my trade in goods with other Member states of the European Union (intra-Community trade)?

Private individuals: No, private individuals are as a rule exempted from the obligation to render information.

Businesses: Compulsory response does not depend on the size of a business but on the total foreign trade turnover. As regards intra-Community trade, businesses liable to pay VAT in Germany whose scope of dispatches to other Member states of the European Union or scope of arrivals from those countries did not exceed the exemption threshold in the previous year are exempted from the obligation to submit declarations for the direction of trade concerned (dispatches or arrivals). If the amount is exceeded in the current calendar year, the obligation to provide information will begin in the month when the threshold is exceeded, that is, the first statistical declaration for the direction of trade concerned will have to be submitted for that month. Response is also compulsory regarding free dispatches and arrivals and intra-Community transactions involving processing under contract.

 

 

Until what time, how often and when do I have to submit a declaration?

Data have to be transmitted as long as your arrivals of goods from Member states of the European Union or your dispatches of goods to Member states of the European Union exceed the exemption threshold per year. The declarations must be submitted to the Federal Statistical Office at monthly intervals on the 10th working day following the end of the reference month at the latest. The transmission deadline cannot be extended beyond the 10th working day though, however, partial declarations can be submitted several times a month.

 

 

Can I be exempted from the obligation to provide information?

No, this will not be possible.

 

 

Do you match the Intra-Community trade data I declare with other data?

Yes, your declarations will be matched with advance turnover tax return data, in particular with data on intra-Community acquisitions and intra-Community deliveries. Statistical data are however not transmitted to the finance authorities.

 

 

Do I need a VAT identification number?

A VAT identification number is not yet required for statistical purposes. Upon request, however, the Bundeszentralamt für Steuern (Federal Central Tax Office) provides German entrepreneurs with VAT identification numbers for tax purposes. Those who have been assigned such a number can make supplies to another Member state of the European Union free of tax, provided the buyer has a valid VAT identification number, too. To this end, entrepreneurs may ask the Federal Central Tax Office for confirmation of the VAT identification number of foreign businesses. And in turn foreign businesses may have confirmed the German VAT identification numbers by their relevant central authorities.

In anticipation of a future mandatory declaration of the EU trading partner's VAT identification number and the origin of goods on the dispatch side both boxes are integrated into the relevant online form. For the time being, however, providing information in these boxes is voluntary and the boxes may therefore be left empty. Any report of these data elements will help the Federal Statistical Office to gain experience with the compilation of both variables and to guarantee a smooth implementation. As soon as a date for the mandatory declaration of both variables is known we will provide information.

In Germany, the Bundeszentralamt für Steuern "Federal Central Tax Office" located in Saarlouis is responsible for assigning VAT identification numbers to businesses.

 

 

Would you please check a VAT identification number for me?

No, VAT identification numbers are confirmed by the Federal Central Tax Office in Saarlouis.

Do I have to submit a declaration for processing transactions?

Yes, if your business is generally obliged to submit declarations for the given direction of trade, see the Intra-Community trade statistics General Guide Chapter 1.2.

 

 

If progress payments are made before supplies have been completed - what has to be declared and when?

 

Progress payments do not have to be declared. A declaration has to be submitted only after cross-border supplies have been completed (that is upon the last partial consignment).

See the Intra-Community trade statistics General Guide, Chapter 6, for more detailed information.

 

 

What has to be declared by whom if a commodity is dispatched to a given Member state of the European Union State while the invoices are sent to another place in a non-Member state of the European Union?

As a rule, declarations have to be submitted of any trading of goods with another Member state of the European Union. It does not play any role who will pay the bill. The point is the cross-border movement of goods.