As an entrepreneur or freelancer in Germany, regularly submitting your advance VAT returns (Umsatzsteuervoranmeldung) is a crucial part of your tax obligations. However, the official form (Formular) can initially seem complicated. Don't worry! In this guide, we'll explain exactly how you can fill out the VAT return form correctly and efficiently.
What information goes into the advance VAT return form?
In your Umsatzsteuervoranmeldung form, you must declare all revenues generated in your business. The primary items include:
Revenue from taxable supplies and services.
Tax-free deliveries (within the EU or internationally).
Supplies where the recipient is responsible for the tax.
Additionally, you'll need to report the input VAT (Vorsteuer) you've paid on supplier invoices, which you can reclaim from the tax office.
Calculate your VAT liability as follows:
💶 If you've paid more input VAT than you've collected, you're eligible for a refund from the tax office.
When should you submit your VAT return?
How frequently you must submit the form depends primarily on your previous year's VAT liability:
Reporting frequency | VAT liability last year |
|---|---|
Monthly | 9.000 € + |
Quarterly | 2.000 € – 9.000 € |
Annual | Under 2.000 € |
Submission deadline
Your VAT return form is always due by the 10th day of the following month or quarter.
Extend your deadline
You can request a permanent deadline extension (Dauerfristverlängerung), giving you an extra month. A one-time advance payment (Sondervorauszahlung) is required upon approval.
Free VAT return Formular
Struggling with the official VAT return form? Enter your email below, and we'll send you the official advance VAT return form template from Bundesministerium der Finanzen directly to your inbox.
Step-by-step guide to filling out the advance VAT return Formular
Here's how you can correctly complete your VAT return:
General Information (Lines 1-11)
Provide your basic company details, tax number, and the relevant reporting period.
Taxable Revenues (Lines 12-15)
Report net revenues and the corresponding VAT at standard rates (19% or 7%). Include revenue from special cases, like zero-rated solar systems.
Special Supplies and Services (Lines 16-17)
Fill out special VAT rates for agriculture, forestry, or alcohol production.
Tax-Free and EU Deliveries (Lines 18-22)
Record EU deliveries, export deliveries, and tax-free transactions clearly to avoid misunderstandings or audits.
Input VAT (Lines 37-44)
Report the VAT you've paid to your suppliers. This input VAT reduces your overall tax liability.
Reverse Charge & EU Acquisitions (Lines 23-31)
List services and goods bought from other EU countries where you're responsible for the VAT (reverse charge).
Corrections and Adjustments (Lines 45-51)
Enter adjustments due to invoice corrections, discounts, or business insolvencies.
Electronic submission of the VAT return
⚠️ Paper forms are not valid for a few years already.
You must electronically submit your VAT return through the ELSTER online platform. However, platforms like Norman can simplify this process, allowing direct electronic submission to your tax office without using ELSTER.
Avoid common mistakes
Double-check the reporting period: Always report revenues and input VAT from the correct time frame.
Freiberufler and Kleingewerbe report financials based on the date of actual money flow, not dates of issued documents.
Correct tax rates: Verify you're using accurate VAT rates and notice where VAT wasn't paid/charged.
Complete documentation: Maintain thorough documentation for every entry, especially for tax-free and EU transactions.
🖍 You can send a corrected advance VAT return if you make a mistake.
Simplify your advance VAT return submission
Using accounting software like Norman can significantly reduce your workload. It automatically extracts VAT data from your documents, accurately tracks Reverse Charge transactions, categorizes expenses, and simplifies your VAT return submission. Additionally, Norman sends automated reminders about upcoming VAT deadlines, ensuring you never miss an important date.
Conclusion: Stress-free advance VAT return submission
Filling out your Umsatzsteuervoranmeldung form accurately doesn't have to be complicated. With our guide, you can confidently manage your VAT obligations. Remember, using the right tools and software can save you considerable time and effort.
Sign up with Norman today and experience seamless, stress-free VAT management!