Bundesportal | Report deliveries of new vehicles from Germany to customers without a VAT identification number (VAT ID) in member states of the European Union

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Publisher

Federal Ministry of Finance (BMF)

Last update or date of publication

December 1, 2023

Contact

The government service telephone number 115 – your point of contact for questions related to the federal, state and local.

Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).

Call 115 now

Government service telephone number calls are charged at local rates.

The notification procedure ensures that deliveries of new vehicles against payment within the European Union to

private individuals,
non-business associations of persons and
companies that purchase the vehicle for their non-business activities

are taxed in the country of destination.

As a company, you must submit the declaration for each vehicle supplied separately and electronically via the ELSTER online portal (EOP), known as the ELSTER portal, or via the BZSt online portal (BOP).

If you supply vehicles and are not a company, you can submit the declaration online or in writing by post.

If applicable, form "Declaration for intra-Community deliveries of new vehicles"
If applicable, "Application to use the BOP for the authenticated electronic transmission of notifications in accordance with the Vehicle Delivery Notification Obligation Ordinance (MELK)"

Antrag zur Nutzung des Online-Portals (BOP) des Bundeszentralamtes für Steuern (BZSt) zur authentifizierten elektronischen Übermittlung von Meldungen nach der Fahrzeuglieferungs-Meldepflichtverordnung

Meldung innergemeinschaftlicher Lieferungen neuer Fahrzeuge an Abnehmer ohne Umsatzsteuer-Identifikationsnummer (Fahrzeuglieferungs-Meldepflichtverordnung - FzgLiefgMeldV - vom 18. März 2009, BStBl I S. 472)

Label

Preconditions

You are delivering a new vehicle from Germany within the European Union.
You belong to:
- companies
- Vehicle suppliers who are not companies or who act outside their business sector.

There are no costs.

Basis for legal action

Fahrzeuglieferungs-Meldepflichtverordnung (FzgLiefgMeldV)

§18c Umsatzsteuergesetz (UStG)

Legal Remedies

Fiscal court action
Appeal
Legal remedies are only possible if penalty payment or fine proceedings are carried out

Procedure

You must submit your declaration online via the ELSTER online portal (EOP), known as the ELSTER portal, or via the BZSt online portal (BOP) at the Federal Central Tax Office (BZSt). Vehicle suppliers who do not run a business can also submit their declaration in writing by post.

Online declaration via the ELSTER portal:

You first register on the ELSTER portal.
- You will then receive the activation data by e-mail and the activation code for your access by post.
- Activate your ELSTER account (My ELSTER) with the data sent to you.
- You will then receive a certificate.
- You can use this certificate to log into your account in future.
On the ELSTER portal in the "VAT" section, you will find the form for reporting intra-Community supplies of new vehicles.
Complete the form electronically and submit it via the ELSTER portal.

Online declaration via the BOP:

To be able to submit your declaration via the BOP, you must first register with the BZSt.
- Open the registration form: "Application to use the BOP for the authenticated electronic transmission of declarations in accordance with the Fahrzeuglieferungs-Meldepflichtverordnung (MELK)".
- Complete the form electronically, print it out and sign it.
- Send the form to the BZSt by post, fax or e-mail.
- The BZSt will send you the activation data by e-mail and the activation code for your account by post.
- Activate your BOP account with the data. You will then receive a BOP certificate. You can use this certificate to log into your BOP account in future.
- If you already have an ELSTER certificate, you can also use your ELSTER certificate to log in to the BOP instead of the BOP certificate.
You can now use the online service "BZStOnline-Portal (BOP) - online reporting of deliveries of new vehicles from Germany to customers without a VAT identification number (VAT ID no.) in member states of the European Union".
- Open the form for the notification of intra-Community supplies of new vehicles.
- Complete the form electronically and send it via the BOP.

Written notification by post:

Open the form "Notification of intra-Community supplies of new vehicles to recipients without a VAT identification number (VAT ID no.)".
Complete the form electronically, print it out and sign it.
Send the form by post to the BZSt.

Deadlines

You must submit the declaration by the 10th day after the end of the calendar quarter in which the delivery was carried out.

Processing time

2 weeks
for registration in the ELSTER online portal (EOP) and in the BZSt online portal (BOP)
1 week until 2 weeks
for authorization to use the BOP for electronic transmission of the notification