Taxera
Flag of GermanyEC Sales List GermanyRequired, monthly or quarterlyLast reviewed October 2026

EC Sales List in Germany: ZM explained

Businesses that sell goods to VAT-registered customers in other EU countries report those sales to the Federal Central Tax Office (BZSt) in the ZM.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

Recapitulative statement (Zusammenfassende Meldung, ZM), section 18a of the VAT Act (UStG)

Who must report

Businesses with intra-EU supplies of goods and triangular transactions to business customers. Special rules cover certain services.

How it works

Collect intra-EU sales from the ERP for the period → Check customer VAT numbers and transaction types → Reconcile to the VAT return → Review and approve → File through the official channel

Key dates for Germany

  1. 25th day after the period
    The ZM is due, electronically, at the BZSt
  2. Monthly
    Required if intra-EU supplies of goods and triangular transactions are above 50,000 euros in the current quarter or in any of the four quarters before
  3. Quarterly
    Applies otherwise
  4. Crossing 50,000 euros
    The business switches to monthly. The first monthly ZM is due by the 25th day after the month in which the limit was crossed and covers that month and any earlier months of the quarter
  5. No extension
    The one-month extension for VAT advance returns does not apply to the ZM
  6. Annual
    Possible only for very small businesses that are exempt from filing VAT advance returns

What the report contains

The ZM lists, for each customer VAT number in another EU country, the total value of goods supplied in the period, with triangular transactions shown separately.

What your ERP has to deliver

Taxera needs your intra-EU sales by customer VAT number, customer country, amount and type of supply (goods, services or triangular), per company code and period. The totals must agree with the matching lines of the VAT return.

The process, step by step

ERP data
Taxera: intra-EU sales by customer VAT number
Reconciliation to the VAT return
List ready to file

Practical insights

  • Watch the 50,000 euro limit through the quarter, because crossing it changes the filing rhythm and the first due date.
  • The 25th day deadline is not extended, even when the VAT return has an extension.

Common pitfalls

  • Missing the switch to monthly after a large sale mid-quarter.
  • Assuming the VAT return extension also covers the ZM.

Linked obligations in Germany

VAT returns: the list must agree with the return for the same period
Intrastat: goods movements built from the same data

EC Sales List Germany: questions, answered

Official sources

Keep this guide

Download the Germany EC Sales List guide as a PDF. It has the same content as this page.

More EC Sales List guides

All EC Sales List countriesEC Sales List FranceEC Sales List SpainEC Sales List the NetherlandsEC Sales List PolandAll countries in the Tax Tracker

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