Umsatzsteuervoranmeldung (UStVA) 2026: Everything You Need to Know
Diana
Updated on:
Feb 8, 2026
TL;DR:
What is the UStVA? The Umsatzsteuervoranmeldung is a periodic filing where you report the VAT you've charged (Umsatzsteuer) and the input tax you've paid (Vorsteuer) to the tax office. You pay the difference — or get a refund if you've paid more input tax than you've charged.
Who must file? Every VAT-liable business in Germany — freelancers, sole traders, and companies. Kleinunternehmer under §19 UStG and certain exempt professions are excluded.
When is it due? By the 10th of the month following your reporting period. January's UStVA is due by February 10th.
Monthly or quarterly? Depends on your previous year's VAT liability: monthly if over €9,000, quarterly if between €2,000 and €9,000, annual only if under €2,000.
What Is the Umsatzsteuervoranmeldung?
When you sell products or services in Germany, you charge your customers VAT (Umsatzsteuer) — usually 19% or 7%. That money doesn't belong to you. It belongs to the tax office. At the same time, when you buy things for your business, you pay VAT on those purchases (Vorsteuer), and you can claim that back.
The Umsatzsteuervoranmeldung is how you settle up with the Finanzamt throughout the year. You report how much VAT you collected, subtract the input tax you paid, and either pay the difference or receive a refund.
Think of it like your electricity advance payments: you pay estimated amounts throughout the year rather than one large bill at the end. The annual Umsatzsteuererklärung is then the final reconciliation — like the year-end electricity bill that checks whether your advance payments matched your actual consumption.
Learn more about the relationship between Umsatzsteuer, Vorsteuer, and the UStVA
UStVA vs. Umsatzsteuererklärung: What's the Difference?
The UStVA is a Steueranmeldung (self-assessment) — you calculate the tax yourself and submit it monthly or quarterly. The tax office doesn't review each filing in detail.
The annual Umsatzsteuererklärung is different. It's a proper Steuererklärung (tax return) where you summarize all your VAT for the entire year. The tax office reviews it more thoroughly. If your advance payments throughout the year were too high, you get a refund. If they were too low, you'll owe a Nachzahlung.
Who Must File a Umsatzsteuervoranmeldung?
All VAT-liable businesses. If you charge VAT on your invoices, you must file a UStVA. This applies to freelancers (Freiberufler), sole traders (Gewerbetreibende), and all types of companies — regardless of size.
Kleinunternehmer are exempt. If you qualify under §19 UStG, you don't charge VAT and therefore don't file a UStVA. Since January 2025, the thresholds are: your revenue must have been below €25,000 in the previous year, and must not exceed €100,000 in the current year.
However, even if you're a Kleinunternehmer, there are situations where you still need to file — for example, if you receive services from other EU countries (reverse charge).
Certain professions are fully exempt from VAT. Under §4 UStG, specific professional activities are not subject to VAT at all. This includes medical treatments (doctors, physiotherapists, naturopaths), insurance brokerage, and certain educational services. If all of your services fall under these exemptions, you don't need to file a UStVA.
Startups and new businesses must file based on their estimated VAT liability — see the next section for the special rules that apply from 2021 through 2026.
Monthly or Quarterly: Which Filing Schedule Applies to You?
Your filing frequency depends on your previous year's VAT liability (Umsatzsteuerzahllast) — that's the difference between the Umsatzsteuer you charged and the Vorsteuer you claimed.
Since January 1, 2025, these thresholds apply:
Filing Frequency | Previous Year's VAT Liability |
|---|---|
Monthly | €9,000 or more |
Quarterly | Between €2,000 and €9,000 |
Annual only (with Finanzamt approval) | Less than €2,000 |
Read more about the thresholds and how to check which applies to you
🧮 Check your actual VAT liability each year. If it dropped below €9,000, you may be able to switch from monthly to quarterly filing — which means less admin work.
Special Rules for Startups (2021–2026)
Normally, newly founded businesses are required to file monthly UStVAs in their first year and the following year, regardless of their VAT liability.
However, this requirement has been suspended for businesses founded between 2021 and 2026 through the Bürokratieentlastungsgesetz III. During this period, the standard thresholds in the table above apply to new businesses too. So if your estimated annual VAT liability is under €9,000, you only need to file quarterly from day one.
What happens in 2027? As of now, this suspension expires at the end of 2026. If it's not extended, startups founded from 2027 onward will go back to mandatory monthly filing in their first two years. We'll update this page as soon as there's clarity.
Deadlines and Due Dates 2026
The UStVA must be filed, and the corresponding payment must be received by the 10th of the month following your reporting period. If the 10th falls on a weekend or public holiday, the deadline shifts to the next business day.
For bank transfers, there's a payment grace period (Schonfrist) of 3 days — meaning the payment can arrive at the Finanzamt by the 13th without penalty. However, the filing itself must still be submitted by the 10th. If you set up a SEPA direct debit (Lastschrifteinzugsermächtigung), the Finanzamt debits the amount automatically — no grace period needed and no risk of late payment.
Monthly Filing Deadlines 2026
Reporting Period | Filing Deadline | Payment Grace Period (Bank Transfer) |
|---|---|---|
January 2026 | February 10 (Tue) | February 13 |
February 2026 | March 10 (Tue) | March 13 |
March 2026 | April 10 (Fri) | April 14 (Mon) |
April 2026 | May 11 (Mon) | May 14 |
May 2026 | June 10 (Wed) | June 15 (Mon) |
June 2026 | July 10 (Fri) | July 13 |
July 2026 | August 10 (Mon) | August 13 |
August 2026 | September 10 (Thu) | September 14 (Mon) |
September 2026 | October 12 (Mon) | October 15 |
October 2026 | November 10 (Tue) | November 13 |
November 2026 | December 10 (Thu) | December 14 (Mon) |
December 2026 | January 11, 2027 (Mon) | January 14, 2027 |
Quarterly Filing Deadlines 2026
Quarter | Filing Deadline | Payment Grace Period |
|---|---|---|
Q1 (Jan–Mar) | April 10 (Fri) | April 14 (Mon) |
Q2 (Apr–Jun) | July 10 (Fri) | July 13 |
Q3 (Jul–Sep) | October 12 (Mon) | October 15 |
Q4 (Oct–Dec) | January 11, 2027 (Mon) | January 14, 2027 |
With a Dauerfristverlängerung, all deadlines shift by one month. So the January 2026 UStVA would be due by March 10th instead of February 10th.
See all deadlines including Dauerfristverlängerung dates
📘 Free ebook: The complete guide to self-employment and taxes in Germany
Everything from registration to your first Steuererklärung — in plain language.
Which taxes apply to you (income tax, VAT, trade tax) and when they're due (tax calendar)
Cheat sheet with tax deductibles
How to file your first tax return step by step
Common mistakes that cost new freelancers money
How to Calculate Your UStVA
The core calculation is straightforward:
VAT charged on sales (Umsatzsteuer) − VAT paid on purchases (Vorsteuer) = Your payment to the Finanzamt (or your refund)
A Worked Example
Say you're a freelance graphic designer. In January:
You invoice a client €5,000 net + €950 VAT (19%) = €5,950 total
You also invoice a smaller project at €1,000 net + €190 VAT = €1,190 total
You buy a new laptop for €1,200 net + €228 VAT
You pay for software subscriptions: €200 net + €38 VAT
Your UStVA calculation:
Amount | |
|---|---|
VAT charged on sales (€950 + €190) | €1,140 |
VAT paid on purchases (€228 + €38) | −€266 |
VAT liability (payment to Finanzamt) | €874 |
If the result is negative — meaning you paid more Vorsteuer than you charged Umsatzsteuer — the Finanzamt owes you a refund. This commonly happens when you make large investments (buying equipment, furnishing an office) or during months with low revenue.
Read the full calculation guide, including edge cases and the formula for mixed tax rates
When You Cannot Claim Vorsteuer
Not every VAT amount you've paid can be deducted. You cannot claim Vorsteuer if:
The supplier's invoice is incorrect or incomplete (missing tax number, wrong VAT rate, wrong address). This is one of the most common reasons for rejected claims.
You've lost the original receipt and created a replacement (Eigenbeleg) yourself. Eigenbelege are not accepted for Vorsteuer deductions.
The purchase is not related to your business activity.
Always check your incoming invoices carefully. If a supplier's invoice is faulty, ask them for a corrected version before filing your UStVA.
Make sure your own invoices meet all German requirements
Filing Your UStVA via Elster
All UStVAs must be submitted electronically. You have two options: filing directly through ELSTER (the tax office's free online portal) or using accounting software with a built-in ELSTER interface.
Option 1: Filing via ELSTER Directly
Here's how to submit your UStVA through the ELSTER portal step by step:
Log in to ELSTER (elster.de) using your electronic certificate. If you don't have one yet, you'll need to register first — the certificate usually arrives within two weeks.
Navigate to the form. Go to "Formulare" → "Umsatzsteuer" → "Umsatzsteuer-Voranmeldung" and select the correct reporting period.
Enter your business details. Your tax number (Steuernummer) and company information.
Report your taxable sales. Enter your net revenue (without VAT) broken down by tax rate:
Standard rate (19%): Enter the net amount — ELSTER calculates the VAT automatically
Reduced rate (7%): Same process
If you have intra-community supplies, reverse charge transactions, or tax-free exports, the respective sections have dedicated fields
Enter your Vorsteuer. Report only the VAT amounts from your purchase invoices — not the gross or net amounts.
Run the plausibility check. ELSTER flags obvious errors (missing fields, impossible values) before submission.
Submit. Once the plausibility check passes, submit your UStVA. You'll receive a confirmation and a submission protocol.
Note about ELSTER: The portal requires net amounts for your sales but only the VAT portion for your purchases. This inconsistency trips up many first-time filers. Also, if you're transferring numbers from your own records, manual data entry always carries a risk of errors.
Option 2: Using Accounting Software (Easier)
Some accounting software — like Norman — connects directly to ELSTER via an API interface. This means:
Your sales and purchase invoices are already in the system
The software automatically calculates the correct values for each UStVA field
You submit directly from the software — no logging into ELSTER, no manual data entry
The risk of transcription errors drops to virtually zero
See how Norman automates your UStVA filing
Dauerfristverlängerung: Getting an Extra Month
A Dauerfristverlängerung extends your filing and payment deadline by one full month. Instead of filing by the 10th of the following month, you get until the 10th of the month after that. So your January UStVA would be due by March 10th instead of February 10th.
How to apply: Submit an electronic application (Antrag auf Dauerfristverlängerung) through ELSTER before your first filing deadline of the year. You don't need to provide a reason — it's automatically granted.
The catch for monthly filers: If you file monthly, you must make a Sondervorauszahlung (special advance payment) of 1/11 of your previous year's total VAT liability. This is due by February 10th of each year. It acts as a security deposit and is credited against your December UStVA at year-end.
Quarterly filers do not need to make a Sondervorauszahlung.
Once granted, the Dauerfristverlängerung remains active indefinitely — you don't need to reapply each year. It stays in effect until you or the Finanzamt revokes it.
Ist-Versteuerung: Better Cash Flow for the Self-Employed
By default, you use Soll-Versteuerung (accrual basis). That means you owe VAT to the Finanzamt as soon as you issue an invoice — regardless of whether your client has actually paid you yet. If a client pays 60 days late, you've already forwarded the VAT out of your own pocket.
With Ist-Versteuerung (cash basis), you only owe VAT once the payment actually hits your account. This can make a significant difference for your cash flow, especially if your clients regularly pay late.
Who can apply for Ist-Versteuerung:
All Freiberufler (freelancers) — regardless of revenue
Gewerbetreibende (sole traders) with annual revenue under €600,000
GmbHs and UGs with annual revenue under €600,000
How to apply: Submit a written application (formloses Schreiben) to your local Finanzamt. There's no special form — a brief letter or email stating that you'd like to switch to Ist-Versteuerung is sufficient. Once approved, it applies to all future UStVA filings until you switch back.
Combining Ist-Versteuerung with the Dauerfristverlängerung gives you the maximum cashflow advantage: you only report VAT on money you've actually received, and you get an extra month to file and pay. For freelancers with irregular income, this combination is particularly valuable.
Common Mistakes and Penalties
Late Filing
If you miss the filing deadline, the Finanzamt can charge a Verspätungszuschlag (late filing penalty). The amount is 0.25% of the assessed tax for each started month of delay, with a minimum of €25 per month. The maximum is 10% of the assessed tax or €25,000 — whichever is lower.
The Finanzamt has discretion on whether to charge a penalty for the first few months. But from the 15th month of delay onward, the penalty is mandatory.
Late Payment
If you file on time but pay late, you'll face a Säumniszuschlag (late payment surcharge) of 1% of the outstanding tax amount for each started month of delay. This is not discretionary — it's automatic.
Filing a Zero Return (Nullmeldung)
Even if you had no revenue and no expenses in a reporting period, you are still required to file a UStVA. Not filing because you "didn't do anything" is one of the most common mistakes. The Finanzamt expects a filing for every period — even if all values are zero.
How to file a Nullmeldung (zero return)
Incorrect Invoices
If your invoices don't meet German requirements — missing address, wrong tax number, incorrect VAT rate — you risk losing your Vorsteuer deduction on those invoices. Similarly, if your own outgoing invoices are faulty, your clients can't claim their Vorsteuer, which creates problems for them and damages your business relationship.
Correcting Mistakes: Berichtigte Voranmeldung
Made an error in a submitted UStVA? Forgot to include an invoice? You can fix it by submitting a berichtigte Voranmeldung (corrected filing).
The process is simple: submit a new UStVA for the same period with the corrected figures. This can be done through ELSTER or your accounting software. The corrected filing replaces the original one entirely.
Important timing: You can submit corrections at any time up until the annual Umsatzsteuererklärung for that year has been finalized (Steuerbescheid). After the Steuerbescheid is issued, corrections require a formal objection (Einspruch), which is a much more involved process.
Don't wait. If you discover an error, correct it immediately. The longer incorrect figures stand, the higher the risk of complications — especially if the error would have resulted in a higher payment to the Finanzamt.
Step-by-step guide to correcting your UStVA
How the UStVA Connects to Your Annual Tax Return
Your monthly or quarterly UStVA filings are advance payments. At the end of the year, you file an annual Umsatzsteuererklärung that reconciles everything.
Here's how they fit together:
The Umsatzsteuererklärung adds up all your VAT and Vorsteuer for the entire calendar year. It then compares the total against the sum of all your UStVA advance payments. If you overpaid throughout the year, you get a refund. If you underpaid, you owe a Nachzahlung.
In a perfect world, the sum of your 12 monthly (or 4 quarterly) UStVA filings would exactly match your annual Umsatzsteuererklärung. In practice, small differences are normal — for instance, if you made a correction via a berichtigte Voranmeldung or if you adjusted figures during the year.
The annual declaration is also where the Finanzamt takes a closer look. While your individual UStVA filings are processed mostly automatically, the Umsatzsteuererklärung may trigger a review — especially if the figures deviate significantly from previous years.
Automate Your UStVA with Norman
Norman automates your entire UStVA process — from booking your invoices to submitting directly to the Finanzamt. Here's what that means in practice:
Automatic calculation from your recorded income and expenses — no manual number-crunching
Direct ELSTER submission with one click, without logging into the ELSTER portal
Deadline reminders so you never miss the 10th
Nullmeldung in seconds — file a zero return with a single click when you have no activity
Always up to date — Norman automatically applies current tax rates and threshold changes
Whether you file monthly or quarterly, Norman handles the repetitive parts so you can focus on your actual work.
Frequently Asked Questions
When must a Umsatzsteuervoranmeldung be filed?
The UStVA is due by the 10th of the month following your reporting period. For monthly filers, the January UStVA is due by February 10th, the February UStVA by March 10th, and so on. For quarterly filers, Q1 is due by April 10th, Q2 by July 10th, Q3 by October 10th, and Q4 by January 10th of the following year. If the 10th falls on a weekend or holiday, the deadline shifts to the next business day.
When do I file the UStVA monthly vs. quarterly?
It depends on your previous year's VAT liability (Umsatzsteuer minus Vorsteuer). If it was €9,000 or more, you file monthly. Between €2,000 and €9,000, you file quarterly. Under €2,000, you may be exempt from filing altogether (with Finanzamt approval). These thresholds have been in effect since January 1, 2025.
What's the difference between Umsatzsteuer and Umsatzsteuervoranmeldung?
Umsatzsteuer (VAT) is the tax itself — the 19% or 7% you charge on your invoices. The Umsatzsteuervoranmeldung is the periodic filing where you report how much Umsatzsteuer you charged, subtract the Vorsteuer you paid, and settle the difference with the Finanzamt. Think of the Umsatzsteuer as the tax, and the UStVA as the paperwork.
How do you calculate the Umsatzsteuervoranmeldung?
Add up all the VAT you charged your clients during the period (Umsatzsteuer). Then add up all the VAT you paid on business purchases (Vorsteuer). Subtract the Vorsteuer from the Umsatzsteuer. If the result is positive, you owe that amount to the Finanzamt. If it's negative, the Finanzamt owes you a refund. See the full calculation with formula and examples.
What happens if I file the UStVA late?
The Finanzamt can charge a Verspätungszuschlag of 0.25% of the assessed tax per month of delay (minimum €25). If you also pay late, a separate Säumniszuschlag of 1% per month applies. Repeated late filings can also trigger increased scrutiny from the tax office.
Do I need to file a UStVA if I had no revenue?
Yes. Even if you had zero sales and zero expenses in a period, you must still submit a Nullmeldung (zero return). Not filing is not the same as filing a zero return — the Finanzamt considers a missing filing as non-compliance.
Can I file the UStVA without Elster?
Not directly — electronic filing is mandatory, and ELSTER is the official channel. However, you can use accounting software (like Norman) that connects to ELSTER via an API, so you never actually need to use the ELSTER portal yourself. The software handles the submission in the background. All your options for filing without using the Elster portal directly.