Taxera
Flag of GermanyVAT returns GermanyRequired, monthly or quarterlyLast reviewed October 2026

VAT returns in Germany: UStVA explained

Businesses in Germany work out their own VAT and file an advance return for each period. The period is a calendar quarter or a calendar month, depending on last year's VAT.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

VAT advance return (Umsatzsteuer-Voranmeldung), section 18 of the VAT Act (UStG)

Who must file

Businesses registered for VAT in Germany. The default period is the calendar quarter. If the VAT for the previous year was more than 9,000 euros, the period is the calendar month. The tax office may release a business whose VAT was 2,000 euros or less. New businesses are placed by their expected VAT for the current year.

How it works

Collect VAT data from the ERP for the period → Map tax codes to the return lines → Reconcile to the ledgers and flag differences → Review and approve → File through the official channel

Key dates for Germany

  1. 10th day after the period
    The return is due and the VAT is paid
  2. One month later, on application
    The extended deadline (Dauerfristverlängerung). Monthly filers then pay a special advance payment of one eleventh of last year's advance payments, due by 10 February
  3. Electronic only
    Returns go to the tax office in the official data format, authenticated with a Mein ELSTER certificate
  4. Voluntary monthly filing
    A business with a refund position above 9,000 euros last year may choose monthly periods. The first monthly return is due by 10 February

What the return contains

The business calculates the VAT itself: tax on its sales, input VAT on its purchases, and the balance to pay or reclaim. Special cases such as EU supplies and reverse-charge items are reported on their own lines.

What your ERP has to deliver

Taxera needs your sales and purchase VAT data by tax code, company code and period, with every tax code mapped to the right line of the return. Figures must tie back to the ledgers before the return is sent.

The process, step by step

ERP data
Taxera: tax codes mapped to return lines
Reconciliation to the ledgers
Return ready to file

Practical insights

  • The 10th falls early in the month, so the figures must be ready soon after period end. A one-month extension gives more time, if you apply for it.
  • Reconcile the return to the ledgers before sending, because the tax office will compare it with your annual return and your other reports.

Common pitfalls

  • Missing the early deadline because month-end close runs late.
  • Applying for the extension but forgetting the special advance payment for monthly periods.

Linked obligations in Germany

EC Sales List and Intrastat: cross-border reports built from the same data
e-Invoicing and SAF-T: same ERP data, same integration

VAT returns Germany: questions, answered

Official sources

Keep this guide

Download the Germany VAT returns guide as a PDF. It has the same content as this page.

More VAT return guides

All VAT return countriesVAT returns FranceVAT returns ItalyVAT returns SpainVAT returns the NetherlandsVAT returns PolandAll countries in the Tax Tracker

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