{"id":4434,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4434"},"modified":"2026-05-12T10:13:01","modified_gmt":"2026-05-12T10:13:01","slug":"summary-message-on","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/zusammenfassende-meldung-zm\/","title":{"rendered":"Summary Notification (SN)"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Requirements<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Summary Notification (SN)<\/strong> is a regular report on certain intra-Community supplies and services to the Federal Central Tax Office. It is based on the data provided in the <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> recorded revenues.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>Companies that make intra-Community supplies or certain other services to entrepreneurs in other EU member states are obliged to report these transactions separately.<\/p>\n        <p>The reported data results from properly recorded <a href=\"\/en\/glossary\/booking-entry\/\">Booking entries<\/a> and the correct <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The obligation to submit the recapitulative statement is governed by turnover tax law. The statement must be submitted electronically to the Federal Central Tax Office.<\/p>\n        <div class=\"snippet tip\">\n          <p><strong>Note:<\/strong> The reported turnovers must correspond to the VAT pre-registration.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The ZM is closely related to:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/umsatzsteuer-voranmeldung\/\">VAT Return<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/reverse-charge-mechanism\/\">Reverse charge procedure<\/a><\/li>\n          <li>Current financial accounting<\/li>\n        <\/ul>\n        <p>It is not a standalone accounting process, but rather a supplementary report based on existing accounting.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Requirements<\/h2>\n        <ul>\n          <li>Recording of intra-Community supplies<\/li>\n          <li>VAT identification number check<\/li>\n          <li>Vat return reconciliation<\/li>\n          <li>Timely electronic submission<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Determination of taxable turnover<\/li>\n          <li>Reconciliation with financial accounting<\/li>\n          <li>Creation of the electronic report<\/li>\n          <li>Submission to the Federal Central Tax Office<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>Discrepancies between financial accounting, VAT pre-registration, and recapitulative statements can lead to queries. Clean reconciliation is therefore essential.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Incomplete intra-Community supplies<\/li>\n            <li>Invalid VAT identification numbers<\/li>\n            <li>Discrepancies with the VAT pre-registration<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>What is the summary report?<\/h3>\n        <p>A report on specific intra-Community supplies to the Federal Central Tax Office.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Who has to hand them in?<\/h3>\n        <p>Companies with corresponding intra-Community transactions.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is it based on?<\/h3>\n        <p>On the revenues recorded and reconciled in financial accounting.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The recapitulative statement (ZM) is a legally required supplement to the VAT advance return and is based on proper financial accounting. Careful reconciliation of data is crucial.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4434","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4434"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}