Bundeszentralamt für Steuern

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Call-off stock regulation (Section 6b of the German VAT Act [UStG])

Data on supplies of goods that are shipped or transported to another EU member state as part of call-off stock, and for which the purchaser of the goods is known when the transport or shipping begins, must be reported in the RS.

In general

The following events must be declared in the RS:

  • transport or shipping carried out to another EU member state (Section 6b (1) UStG)
  • return transport or return shipping (Section 6b (4) UStG)
  • change in purchaser (Section 6b (5) UStG)

For technical reasons, it is not currently possible to provide the necessary data as part of the existing process for submitting the RS.

To meet the existing reporting requirements and thus also to meet the conditions pursuant to Section 6b (1) no. 4 UStG, a form is available on the Federal Ministry of Finance’s form server for the transition period (available in German language only).

In addition to the FAQs, the following guide on completing the form is also available to help you (available in German language only):

Form (available in German language only)

An online version of the form is available for you to send.

If using the online form, you have the option to send the completed form to the BZSt electronically. You will receive a transmission confirmation shown directly on the screen.


Bundeszentralamt für Steuern (Federal Central Tax Office)

Dienstsitz Saarlouis
66738 Saarlouis


Recapitulative Statement