Umsatzsteuer-Voranmeldung (VAT Advance Return)
Periodic VAT returns (monthly or quarterly) reporting output VAT charged to customers and Vorsteuer (input VAT) on business purchases. The net amount is paid to the Finanzamt. Monthly filing required if prior year USt liability exceeded €7,500; quarterly filing for €1,000–€7,500 liability.
Who this applies to
- All USt-registered businesses in Germany (mandatory registration regardless of turnover, unless Kleinunternehmer exemption applies)
- Foreign businesses registered for German VAT
- New businesses in their first and second years (usually monthly filing)
What to file
Umsatzsteuer-Voranmeldung (form USt 1A): total taxable turnover by rate (19%, 7%, 0%), total output USt, total Vorsteuer on purchases, net USt payable or refundable, plus supplementary data on intra-EU transactions, reverse charge supplies, and import VAT
How to file
Electronically via ELSTER only — paper Voranmeldungen are not accepted. Must be authenticated using ELSTER certificate. Payment via SEPA transfer referencing the Kassenzeichen from the Finanzamt notification.
Payment due
Same day as filing deadline (10th of the month, or extended date with Dauerfristverlängerung). Payment must reach the Finanzamt account — allow 1–2 banking days if paying by bank transfer.
Penalties for missing this deadline
Late filing: Verspätungszuschlag up to 10% of USt amount or minimum €25. Late payment: Säumniszuschlag of 1% of unpaid amount per month started. Interest under §233a AO if unpaid for more than 15 months.
Filing checklist
- All sales invoices for the period reconciled and USt totals confirmed
- All purchase invoices with Vorsteuer checked for §14 UStG compliance (valid tax invoices)
- Intra-EU supplies reported on Zusammenfassende Meldung (ZM) if applicable
- Petty cash entries included and supported by Kleinbetragsrechnungen
- Bank statements reconciled to confirm all USt receipts and payments
Documents you'll need
- All sales invoices issued in the period (to compile output USt totals)
- All purchase invoices received in the period (to support Vorsteuer claims)
- Bank statements showing USt payments received and made
- Import VAT certificates (Einfuhrumsatzsteuer-Bescheide) if applicable
Common mistakes to avoid
- Claiming Vorsteuer on invoices that don't meet §14 UStG requirements (missing Rechnungsnummer, wrong address, no USt-IdNr.)
- Filing on the 10th but payment arriving after — the 10th is the payment due date, not just filing date
- Forgetting to file a nil return in a period with no activity — the Finanzamt still expects a submission
- Mixing up 19% and 7% rates on invoices — particularly for services with mixed-rate elements
Never miss a Germany deadline
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