German Intrastat / EC Sales list
- Intrastat is a mechanism for collecting information and creating statistics on the movement of commodities between member states of the European Union’s internal market (EU).
- 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.
GVC can help all international sellers with their VAT Compliance in Germany
German Intrastat
Intrastat is a mechanism for collecting information and creating statistics on the movement of commodities between member states of the European Union’s internal market (EU).
| Type of Intrastat: | Standard Return |
| Arrivals | EUR 800,000 |
| Dispatches | EUR 500,000 |
Intrastat must be reported if the company’s annual turnover exceeds the above thresholds. It must be sent to the authorities within ten working days of the reporting month’s conclusion.
In the absence of a receipt invoice, the declaration of goods is postponed to the following month. If no invoice is received a month later, the system utilizes the purchase order to value the goods and reports the movement.
Selling into Germany?
German EC Sales List
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:
- the customer
- the relevant country codes
- the value of goods or services
| Frequency: | Description |
| 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. |
| Deadlines | Description |
| 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
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
