BizCortex documentation

EC sales list (ZM)

Quarterly list of tax free supplies and services to business customers in other EU countries.

The EC sales list (Zusammenfassende Meldung) reports, per customer VAT ID, your intra EU supplies of goods and your EU services. Open Taxes, then "EC sales list". The page always works by quarter.

EC sales list (ZM)
Screenshot of this screen

Who can use this

  • Owner
  • Admin
  • Accountant
  • Anyone with the Tax return read permission

Steps

  1. 1. Choose the quarter

    Choose year and quarter.

  2. 2. Review the lines

    Each line shows country, VAT ID, type, customer and total. Type L is a supply of goods, S is a service, D is a triangular transaction.

  3. 3. Download

    Click "BZSt CSV" for the import file of the German Federal Central Tax Office portal, or "PDF", "Excel" or "CSV".

  4. 4. Submit through ELSTER

    German companies can send the ZM through ELSTER. It is created as a draft under Filings.

Good to know

  • Lines come from postings with the categories "Intra EU supply" (type L) and "EU service" (type S).
  • A customer without a VAT ID cannot be reported. Such amounts appear as a warning with the customer name.
  • If nothing is reportable, the page says "No reportable sales in this quarter".

Related

  • Tax codes

    View and maintain the VAT codes with their rate, category, return boxes, DATEV key and OSS country.

  • Checking a VAT ID

    Check the format and check digit of a VAT ID and optionally ask the EU VIES service.

  • ELSTER: sending German tax returns

    Create German tax returns as drafts, check them with ERiC and send them to the tax office through ELSTER.