Recapitulative statement

Description

Any company making intra-community sales of goods or services (EU Sales) is under an obligation to submit a recapitulative statement ("Zusammenfassende Meldung").

The recapitulative statement has to be filed with the tax office electronically. It must state the company's own VAT ID and that of its EU business partner, and the total turnover exported to each individual business partner.

The German legislation provides Sage X3 customers with three key capabilities:

• Generation of recapitulative statement reports for companies with a German EU VAT ID.
• Generation of recapitulative statement reports for an "Organschaft", usually a group of companies or a group of sites.
• Generation of export files for electronic transmission.

Electronic transmission is made using the Sage X3 ELSTER client (the same as the VAT declaration, see German VAT declaration).

Preconditions and restrictions

• The recapitulative statement relies on the tax codes used in the documents. Therefore, only documents having a tax code linked to the recapitulative statement will be considered.
• Only journal entries of the main legal ledger are considered in the German recapitulative statement. The currency of the main legal ledger must be EUR.
• Only journal entries of the category "actual" are considered.

Setup

The setup of the recapitulative statement is described in detail in the "VAT declarations for Germany and Austria" how to guide.

Process

Please refer to the "VAT declarations for Germany and Austria" how to guide for a description of the process.