Required documents / information
The preliminary VAT returns and annual VAT returns are transmitted electronically to the tax office without any receipts or documents.
The tax advisor prepares the tax returns on the basis of the following documents:
Outgoing invoices to other companies are used for outgoings (B2B turnover) as well as documentation of sales to private individuals (B2C turnover). Regarding intra-community deliveries, further documents such as transport documents are necessary.
The paid pre-tax is claimed back by means of the correct invoice issued by the supplier. Incoming invoices regarding intra-community purchases must be registered in Germany, too. The customs assessment is required with regard to import VAT. Regarding deliveries from another EU country to company held storage in Germany, the intra-community purchase of the intra-community movement is to be registered.
Summary of the most important points
- The transmission of the preliminary VAT return is without receipts.
- Necessary documentation for outgoing turnover is usually the outgoing invoice and the documentation of sales to private individuals.
- For incoming turnover, the incoming invoices or tax assessment on import VAT from customs is required.