Anyone who sells goods or services in Germany must summarise the sales of each month in a form and register them with the tax authorities. The registration must be submitted digitally to the tax authorities by the 10th of the following month. In addition, after the end of the calendar year, all sales for the entire year are summarised in one form and declared to the tax authorities. The declaration must be submitted digitally to the tax authorities by 31 July of the following year.

In these declarations and statements, sales to other EU countries or to non-EU countries are also registered and declared.