In general

Depending on the respective conditions, the following periods may come into question as the reporting period:

• the calender month (Section 18a (1) sentence 1 UStG)
• the calender quarter (Section 18a (1) sentence 2 and (2) UStG)
• the calendar year (Section 18a (9) UStG)

Please also note the special regulations on other services in accordance with Section 18a (2) and (3) UStG. Further information can be found in the FAQ section.

Important note:

The regulations on the permanent extension of the deadline for submitting provisional VAT returns do not apply to the RS.

Calendar month

The RS is to be submitted on a monthly basis if the sum of the taxable base for intra-Community supplies of goods and for supplies in the context of intra-Community triangular transactions amounts to

• more than EUR 50,000.00 for the current calendar quarter or
• more than EUR 50,000.00 for one of the four preceding calendar quarters.

Calendar quarter

The RS is to be submitted on a quarterly basis if the sum of the taxable base for intra-Community supplies of goods and for supplies in the context of intra-Community triangular transactions amounts to

• no more than EUR 50,000.00 for the current calendar quarter or
• no more than EUR 50,000.00 for one of the four preceding calendar quarters.

If you exceed the amount of EUR 50,000.00 in the current calendar quarter, you automatically switch to the monthly submission requirement.

You must then submit the RS by the 25th day after the end of the month in which the amount was exceeded. This RS must include the past month and any other months of this calendar quarter. After this RS, you then submit the RS on a monthly basis.

Example:

Business M has so far been submitting the RS for the calendar quarter reporting period. In May, the sum of the taxable base amounts to EUR 57,000.

M must now submit an RS for the months of April and May by June 25. The RS for June and all following months must then be sent by the 25th day after the end of the respective calendar month.

Calendar year

The RS can be submitted annually if the following conditions are met:

• You are exempt at your tax office from the requirement to submit provisional returns and to make payments on account
• The sum of your supplies of goods and other services did not exceed EUR 200,000 in the past calendar year and is not expected to exceed this amount in the current calendar year
• The sum of your intra-Community supplies of goods or other intra-Community services did not exceed EUR 15,000 in the past calendar year and is not expected to exceed this amount in the current calendar year, and
• The intra-Community supplies of goods that you have provided are not deliveries of new vehicles to purchasers with a VAT ID No.