If you, as a self-employed person, deliver goods or provide services to companies in other countries of the European Union (EU), the Zusammenfassende Meldung (ZM) is an important topic for you. In this article, we explain what the ZM is, when you need to submit it, and what you should consider.
The ZM is a mandatory report that you, as an entrepreneur, must submit if you sell goods or provide services to companies in other EU countries. It lists the sales that are exempt from VAT that you have made within the EU, and ensures that VAT is properly paid. This is done through the reverse-charge procedure, where your customer pays the VAT in their own country.
The ZM serves as a control mechanism to ensure that VAT is correctly paid between EU member states. Without this report, there could be misunderstandings about who is responsible for paying the VAT, as companies within the EU typically sell without charging VAT. The ZM helps tax authorities make the international goods and services trade transparent.
The reporting obligation applies to all entrepreneurs who sell goods or provide services to other businesses within the EU. This includes freelancers, traders, and agricultural workers, among others.
The ZM must be submitted for the following types of transactions:
Intra-Community Deliveries: Goods shipments between EU member states.
Intra-Community Triangular Transactions: Transactions between three companies in different EU countries.
Other non-taxable intra-Community services: Services provided by an EU entrepreneur to a company in another EU country.
Exceptions:
Kleinunternehmer (German revenues + private individuals): If you only work with German clients, third countries, or private individuals within the EU and do not apply the reverse-charge procedure, then submitting the ZM is not mandatory.
Note: If, as a Kleinunternehmer, you apply the reverse-charge procedure, submitting the ZM is mandatory in this case as well.
Deliveries to private individuals: If you deliver to private individuals in the EU, you do not need to submit a ZM.
The following information must be provided in the Summarized Report:
Your company information: Name, address, VAT identification number (VAT ID).
Reporting period: Usually the calendar quarter.
VAT identification number of your customer: The VAT ID number of the recipient of the goods or services.
Invoice amounts: The sum of VAT-exempt goods and services.
Type of transaction: Intra-community delivery, triangular transaction, or other service.
Important: You must ensure that your customer’s VAT ID number is correct, as you will be liable for the VAT if it is not.
You can submit the ZM directly through Accountable. If you have had B2B sales within the EU, the ZM will be visible on the Taxes page in the app. Simply follow these steps:
Go to the Taxes page: There you will see the ZM report if you have made intra-community sales.
Review the tax data: Click on the ZM report and go through the tax review. Check the data entered in the submission.
Submit the ZM to the tax office: Once you have verified the data, simply click on "Send to the tax office" to submit the ZM directly.
Unfortunately, the submission of the Zusammenfassende Meldung (ZM) is not yet available for Kleinunternehmer. We are working on it!
In the meantime, the ZM can be submitted via ELSTER or the Federal Central Tax Office portal. We are happy to assist you with this.
It may also make sense for you as a Kleinunternehmer, especially if you primarily work B2B, to consider switching to standard taxation. We recommend a brief consultation with tax advisors to assess whether this is a good option for you.
The submission deadline for the ZM is generally the 25th day after the end of the reporting period. This means that if you submit your ZM monthly, you must submit it by the 25th of the following month. For quarterly submissions, the deadline is the 25th of the first month of the following quarter.
If you discover an error after submitting the ZM, such as an incorrect VAT ID or a change in the invoice amount, you must correct the ZM. This can be done within one month of identifying the error.
If you submit the ZM late, this could lead to a late filing surcharge or fines. In severe cases, a coercive fine of up to 25,000 euros may be imposed. Therefore, it is important to meet the deadlines.
The ZM is an important mandatory report for self-employed persons who provide intra-community deliveries or services to businesses within the EU. You must submit the ZM no later than 25 days after the end of the reporting period via Accountable. Make sure that you correctly enter your customer’s VAT ID and meet the deadlines to avoid penalties.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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