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mixins.searchInfo_searchTermSubmit a recapitulative statement for sales tax

Submit a recapitulative statement for sales tax

Source: BUS Rheinland-Pfalz

Deliveries of goods to companies across the internal borders of the European Union are generally tax-free in the country of origin. In the country of destination, the company that receives the service is liable for VAT and must pay it there.

To ensure taxation in the country of destination, you must submit a recapitulative statement for the goods you have supplied.

You must report the following information:

  • all intra-Community deliveries of goods that you have exported
  • other intra-Community taxable supplies to another EU member state that are taxable by the company receiving the supply
  • supplies within the scope of intra-Community triangular transactions

If your recapitulative statement is incorrect or incomplete, you must submit a separate corrected statement for the reporting period and report your correct and complete details in it.

Small businesses whose turnover

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

do not have to submit a recapitulative statement.

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