If you run a business in Germany—whether self-employed or managing a growing company—chances are you’ll need to submit an Umsatzsteuervoranmeldung (UStVA). This mandatory VAT pre-declaration tells the tax office how much VAT you’ve charged (Umsatzsteuer) and how much input tax (Vorsteuer) you can deduct. If the difference favors the tax office, you pay them. You might get a refund if it favors you.

This guide breaks down the essentials for filing, key deadlines, and special tips to help you master your Umsatzsteuervoranmeldung with confidence.

Who must file an Umsatzsteuervoranmeldung?

1. All VAT-liable businesses
   Generally, anyone who issues invoices with VAT (Umsatzsteuer) is required to file. This includes freelancers, small businesses, and larger companies.

2. Kleinunternehmer
   If you qualify as a Kleinunternehmer under §19 UStG (annual turnover below certain thresholds), you do not charge VAT on invoices and therefore do not usually submit monthly or quarterly Umsatzsteuervoranmeldungen. However, there are cases when you need to file an Umsatzsteuervoranmeldung.

3. Startups & new businesses
   Newly founded businesses may have to file quarterly or monthly, depending on specific rules—especially around your estimated VAT liability. Make sure you confirm the exact reporting cycle with your tax office.

Monthly vs. quarterly filing: Which schedule applies?

• Monthly Filing
  If your VAT liability (Umsatzsteuer abzüglich Vorsteuer) exceeded a certain threshold in the previous year, you’ll file monthly.

• Quarterly Filing
  If your VAT liability in the previous year remained below the monthly-filing thresholds, you can file quarterly. This also applies to many newly registered businesses in their first year.

• Annual Filing Only
  If you owe under a minimal amount of VAT (and the tax office grants you an exemption), you might only need to file once a year. Keep in mind this is relatively rare, so always verify your status with the Finanzamt.

❗️ Check your actual VAT liability each year to see if you can switch from monthly to quarterly filing.

Key deadlines

• Due date
  The Umsatzsteuervoranmeldung must be filed by the 10th day of the month following your reporting period (monthly or quarterly). For instance, the January VAT return is due by February 10.

• Payment due
  Payment is also due by the same date. If you pay via bank transfer, you typically get a few days’ grace (Schonfrist) until around the 13th.

• Weekends & holidays
  If the 10th lands on a weekend or public holiday, the filing deadline moves to the next workday.

Missing the deadline can lead to penalties, late fees, and possibly more scrutiny from the tax office.

Dauerfristverlängerung: Gaining extra time

A Dauerfristverlängerung grants you an extra month to submit your return and payment. This can be invaluable if your bookkeeping is complex or you need more time to gather documents.

• How to apply
  File an electronic application before the first deadline of the year. No justification is needed.

• Sondervorauszahlung
  For monthly filers, you must prepay a fraction of last year’s VAT as a security deposit (usually 1/11 of the prior year’s total VAT). For quarterly filers, you typically do not need this special prepayment.

Once granted, the Dauerfristverlängerung remains in effect unless revoked by you or the tax office.

Ist-Versteuerung: A boost for your cash flow

By default, companies use Soll-Versteuerung—you owe VAT as soon as you issue an invoice. However, if you are self-employed (all Freiberufler and Gewerbetreivende under 600k revenue) or a company with the turnover below certain thresholds, you can apply for the Ist-Versteuerung. This means you only owe VAT once your customer pays you.

• Why it helps
  It can greatly improve your cash flow by reducing the time gap between invoicing and the actual receipt of funds.

• How to apply
  Submit a formal application to your local tax office. If approved, your monthly or quarterly UStVA will show only the amounts you’ve actually received from customers.

Steps to filing your Umsatzsteuervoranmeldung

1. Gather your records
   Collect all invoices you’ve sent (outgoing invoices) and all bills you’ve received (incoming invoices) for the period.

2. Calculate VAT and input Tax

   • Output VAT (Umsatzsteuer): The sum of VAT you charged on sales.

   • Input VAT (Vorsteuer): The sum of VAT you paid on purchases.

3. Determine your liability
   Subtract your Vorsteuer from your Umsatzsteuer. The resulting balance is what you owe to the tax office—or what they owe you if you have more Vorsteuer than Umsatzsteuer.

4. Submit Electronically
   You can submit all tax declarations digitally for free through Elster or use accounting software simplifying the VAT and tax calculations.

5. Pay on time
   Set up a direct debit or make sure you transfer funds before the due date.

Common pitfalls and how to avoid them

• Late filing & payment
  Always track your deadlines. Late submissions can lead to fees or extra scrutiny.

• Forgetting zero periods
  Even if you have no sales or zero VAT for a reporting period, you are still required to file a null return.

• Incorrect invoice details
  Ensure your invoices meet German requirements (complete address, tax number or VAT ID, correct VAT rate). Mistakes can jeopardize your Vorsteuer claims.

• Ignoring changes in VAT Rates
  Some goods or services may be taxed at 7% instead of 19%. Or change the rate in new year. Double-check classifications if you branch out into new products or services.

Correcting mistakes: Berichtigte Voranmeldung

Accidentally forgot a sales invoice? Entered the wrong figure? You can fix errors with a berichtigte Voranmeldung (corrected submission). This is usually done electronically through the same channel. Don’t wait until your annual VAT return—submit corrections promptly to avoid bigger issues.

Streamline your UStVA with Norman

At Norman, we aim to make accounting and tax filing effortless for self-employed individuals and small businesses in Germany. We automate the entire process—from invoice creation to the final tax filing—so you can:

• Avoid missed deadlines thanks to automated reminders

• Easily import your income and expenses with just a few clicks

• Reduce manual errors and save hours of admin time

• Stay ahead of the curve with quick updates on new regulations

Final thoughts

Filing your Umsatzsteuervoranmeldung doesn’t have to be stressful or time-consuming. By understanding your filing cycle, staying on top of deadlines, and leveraging the right tools, you can easily stay compliant with Finanzamt and avoid penalties.

Ready for worry-free accounting? Explore how Norman can automate your VAT filings and help you keep your finances on track all year round.