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ZM Report Germany

Received Response

Summary: ZM Report Germany- we found this content in google- Intra-Community deliveries, spendings and cross-border services, where the tax liability passes to a recipient of a service in the EU Community territory (in another Member State owing to the place of delivery there in accordance with section 3a of the UStG) pursuant to article 196 of the Directive on the VAT system, must be recorded in the Recapitulative Statement. The Recapitulative Statement must include details of the VAT Identification Number of the respective business partners and the total value of all intra-Community transactions for the reporting period.

The Recapitulative Statement is considered to be a tax return.

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