Report deliveries of new vehicles from Germany to customers without a VAT identification number (USt-IdNr) in member states of the European Union Unfortunately this specification of service has not yet been completely translated.

The background to this notification procedure is that deliveries of new vehicles within the European Union for consideration to private individuals, non-business associations of persons, and companies that purchase the vehicle for their non-commercial use must be taxed in the country of destination. The notification procedure and the associated exchange of information with the other member states of the European Union ensures this. They must submit the declaration for each vehicle supplied separately and, in principle, electronically in the Elster portal or BZSt online portal (BOP). Vehicle suppliers who are not companies can also submit the declaration in writing.

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Preconditions
Reports must be submitted by: Entrepreneurs as defined by § 2 UStG and Vehicle supplier as defined by § 2a UStG A vehicle supplier is a person who supplies a new vehicle that is delivered to a member state of the European Union if the supplier is not an entrepreneur as defined by § 2 UStG. Further requirements: You are registered in the Elster portal or BZSt online portal (BOP) and have an Elster or BOP certificate.
You must always submit your return electronically to the Federal Central Tax Office (BZSt) via the Elster portal or the BZSt online portal (BOP). Vehicle suppliers who are not entrepreneurs can also submit their return in writing. Electronic procedure via the Elster portal: You must first register with 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. In the "VAT" section of the Elster portal, you will find the form for reporting intra-Community deliveries of new vehicles. Complete the form electronically and submit it. Electronic procedure via the BOP: You will need a certificate to log in to the BOP. Note: If you already have an Elster certificate, you can use it to log in to the BOP. To obtain a certificate, you must register in the ElsterPortal. You will then receive the activation data by e-mail and the activation code for your access by post. Activate your Elster account with the data sent to you. You will then receive a certificate. You can use this certificate to log in to your account in the Elster portal and BOP in future.Call up the application for using the BOP for the authenticated electronic transmission of reports in accordance with the Fahrzeuglieferungs-Meldepflichtverordnung (MELK) on the BZSt website. Complete the application electronically, print it out and sign it. Send the application to the BZSt by post. The BZSt will inform you by post about the approval for electronic transmission of the return. In the "VAT" section of the BOP you will find the form for the declaration for intra-Community deliveries of new vehicles. Complete the form electronically and submit it. Optional written procedure (only for vehicle suppliers as defined by § 2a UStG): Call up the form for reporting intra-Community supplies of new vehicles to customers without a VAT identification number (USt-IdNr.) on the BZSt website. Complete the form electronically, print it out and sign it. Send the form by post to the BZSt.