No extension of the standing deadline for the submission of the recapitulative statements

If you have been granted a permanent deadline extension by the tax office for the submission of your advance VAT return, you may have already asked yourself why the permanent deadline extension does not also apply to the submission of the recapitulative statement (ZM) to the Federal Central Tax Office (BZSt).

The reason for this is an amendment to the Value Added Tax Act in 2010.

Since 01.07.2010, intra-Community deliveries and intra-Community triangular transactions must be taken into account in the ZM by the 25th day after the end of each calendar month if the sum of the bases of assessment for these transactions exceeds 50,000 euros. With the determination of the 25th as the submission date for the ZM, the regulation applicable up to this date for the use of the extension of the permanent deadline for the ZM was abolished at the same time.

The regulations on the extension of the standing period applicable to the advance return for VAT are therefore not applicable to the ZM. The ZM must therefore be submitted electronically to the BZSt by the 25th day after the end of the relevant reporting period.

Quelle: Newsletter des BZSt 1/2021

Über Sibille Decker

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