Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

German Intrastat Returns

Frequency and deadline of German Intrastat returns

Like in most EU countries, German Intrastat returns are filed monthly. These periods always follow the calendar month.

The due date to file these returns is the 10th working day of the following month. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered as working days for Intrastat purposes

The due dates to submit Intrastat returns in 2016 and 2017 are published by the authorities in this calendar. 

German Intrastat thresholds

The following annual Intrastat thresholds apply in Germany (calendar year):

  • Type of Intrastat
    Standard return
  • Arrivals
  • Dispatches
  • Type of Intrastat
    Detailed Intrastat
  • Arrivals
  • Dispatches

Germany does not have detailed Intrastat returns. All Intrastat filings are simplified. Some countries require detailed Intrastat returns when exceeding a given threshold, these returns often require more granular data such as statistical value, port of arrival, etc.

These thresholds are computed annually according to the calendar year. Once the threshold is exceeded once, a calendar year needs to be a completed under the threshold in order to stop filing these returns. For example, if a company exceeds the threshold in March 2021 on arrivals, Intrastat returns for arrivals are due until December 2022. These thresholds are calculated according to the invoice value.

Reporting of specific Intrastat scenarios in Germany

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements:

  • Scenario
     Reporting requirement
  • Sample goods. These are movement of goods for exhibition or marketing purposes.
    Nature of transaction: Code 12
  • Goods for leasing
    Nature of transaction: Code 14
  • Goods returned to senderbel
    Nature of transaction: Code 21
  • Goods replaced by previously returned goods
    Nature of transaction: Code 22
  • Goods temporary placed in the country
    No reporting required
  • Goods in the country for repairing or refurbishment

    Arrivals: Nature of transaction 41 or 51

    Departures: Nature of transaction 42 or 52

  • Goods moved to be processed or repaired

    Arrivals: Nature of transaction 41 or 51

    Departures: Nature of transaction 42 or 52

For more details, see page 10 of the German Intrastat manual.

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German nil and corrective Intrastat returns

If there are no transactions to be reported in a given period, a nil Intrastat return must be filed in Germany.

Regarding corrective returns, data reported in the Intrastat return that was incorrect at the time when the return was submitted must be corrected.

Small corrections are not required. If the change in the mass amount reported is below 10% of the originally reported mass, there’s no need for a corrective return. Similarly, if the value amended is below €5,000, a corrective Intrastat return is not required.

Corrective Intrastat returns are filed electronically using Idev.

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