{"id":30861,"date":"2026-08-20T12:43:59","date_gmt":"2026-08-20T10:43:59","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/what-is-the-zusammenfassende-meldung-zm-and-when-do-you-have-to-submit-it\/"},"modified":"2026-08-24T17:27:42","modified_gmt":"2026-08-24T15:27:42","slug":"what-is-the-zusammenfassende-meldung-zm-and-when-do-you-have-to-submit-it","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/what-is-the-zusammenfassende-meldung-zm-and-when-do-you-have-to-submit-it\/","title":{"rendered":"What is the “Zusammenfassende Meldung” (ZM) and when do you have to submit it?"},"content":{"rendered":"

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)<\/b> 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.<\/p>\n

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What is the Zusammenfassende Meldung (ZM)?<\/b><\/h2>\n

The ZM<\/b> 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<\/a><\/b>, where your customer pays the VAT in their own country.<\/p>\n

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Why is the ZM necessary?<\/b><\/h2>\n

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.<\/p>\n

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Who needs to submit a ZM?<\/b><\/h2>\n

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.<\/p>\n

The ZM must be submitted for the following types of transactions:<\/p>\n