Recapitulative statement
Supplies of goods and/or other services in the EU single market are performed with exemption from VAT in the country of origin, fulfilling certain conditions. In the country of the customer, these supplies of goods and other services must be subjected to VAT by the purchaser.
To ensure taxation in the country of the customer, an extensive exchange of data is required. Central authorities have been established throughout the European Union for this purpose.
Businesses who perform tax-exempt supplies and/or other services in the EU single market are therefore required to submit a recapitulative statement (RS) on these supplies of goods and other services.
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Note
The Federal Central Tax Office (BZSt) assumes no liability with regard to completeness and accuracy for the legal regulations and the documents from the German Federal Ministry of Finance (Bundesministerium der Finanzen - BMF).
The editorial team strives to incorporate current changes in a timely manner. However, since updates can take a certain time, especially in case of extensive changes, no guarantee can be provided that the status of the legal regulations and the documents of the BMF is always updated on a daily basis. The same applies to content from pages that were not created by BZSt but are referred to (links).
Only publications in an official promulgation organ (usually the Bundesgesetzblatt or the Bundesanzeiger) have an official character.
Kontakt
Bundeszentralamt für Steuern (Federal Central Tax Office)
Dienstsitz Saarlouis
66738 Saarlouis
GERMANY
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