EU, abroad & reverse charge · 5.7

What is the Zusammenfassende Meldung?

Short answer

If your GmbH provides services to companies in other EU countries without VAT, you report these to the Bundeszentralamt für Steuern (Federal Central Tax Office) in the Zusammenfassende Meldung (recapitulative statement / EC Sales List) in addition to your advance VAT return. This enables EU member states to check whether your customer pays the tax locally.

Key points

Reported per customer: their VAT ID number and the total sales in that period.
The report is submitted electronically via the online portal of the Bundeszentralamt für Steuern or ELSTER.
The amounts must match your advance return. Discrepancies will be noticed.
Anyone who fails to report, reports late, or reports incorrectly risks a fine.

Figures & thresholds (as of November 2026)

Deadline: by the 25th day following the end of the reporting period
Services: reporting period is the quarter
Goods deliveries: monthly if they exceed €50,000 per quarter

Legal basis

§ 18a UStG§ 26a UStG

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