GVC can help all international sellers with their VAT Compliance in Germany
A VAT-registered company in Germany that delivers products or services to a VAT-registered customer in another EU country must notify the German Federal Tax Office (Bundeszentralamt für Steuern).
The company must produce an EC Sales List (ESL) detailing each EU customer and the value of supplies and services provided during the period.
The ESL details:
|Monthly||The total amount of ICS exceeds €50,000 in the current or any of the previous four quarters.|
|Quarterly||The standard reporting period is the only period available for IC-supplies of services (exceptions apply).|
|Annually||Businesses are allowed to file annual VAT returns only and not have more than €200,000 of taxable turnover or more than €15,000 of IC-transactions.|
|Monthly||25th day of the month following the reporting period|
|Quarterly||25th day of the month following the reporting period|
|Annually||10th day of the month following the reporting period|
In Germany, no ESL return is necessary if no transactions are to be recorded in a particular time. A rectified ESL return must be filed if the ESL return contains incorrect data or omits details.
The corrective ESL return in Germany is an addendum. Only data that is wrong or missing data should be corrected. It is not necessary to re-submit all parts of previously reported details.
Last Updated: 16/01/2022
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