Annual VAT vs Quarterly UStVA vs Monthly Umsatzsteuervoranmeldung

Taxes

VAT pre-filing frequency: Thresholds of monthly and quarterly UStVA

Diana

Chief Happiness Officer

Updated on:

Feb 17, 2025

The VAT pre-filing (Umsatzsteuervoranmeldung, UStVA) is an essential tax obligation for businesses in Germany. It ensures that VAT collected from customers is regularly reported and paid to the tax office. The frequency of submission—monthly or quarterly—depends on specific tax thresholds. This guide explains the thresholds, deadlines, and special rules for new businesses, ensuring compliance with German tax regulations.

What is the VAT pre-filing (UStVA)?

VAT pre-filing is a periodic tax declaration where businesses report the difference between VAT collected from customers and VAT paid on business expenses (input VAT). The goal is to provide the tax office with regular updates on VAT obligations and avoid business liquidity issues.

Monthly or quarterly VAT Filing: What are the thresholds?

The frequency of VAT pre-filing depends on the VAT liability (Umsatzsteuerzahllast) from the previous calendar year:

Monthly filing → If your VAT liability exceeded 9.000 €, you must file monthly.
Quarterly filing → If your VAT liability was between 2.000 € and 9.000 €, you must file quarterly.
Annual filing (exemption from pre-filing) → If your VAT liability was below 2.000 €, the tax office may exempt you from regular pre-filing. In this case, only the annual VAT return is required.

Special rules for new businesses

Newly established businesses must follow specific rules:

First and second year: Startups and new businesses must submit VAT pre-filings quarterly, regardless of their expected VAT liability.
Third year onward: The reporting frequency depends on actual VAT liability from the previous year, following the standard thresholds.

📈 If your business grows rapidly, and your VAT liability exceeds 9.000 € during the first two years, the tax office may require you to switch to monthly pre-filing earlier.

VAT pre-filing deadlines

VAT pre-filings must be submitted electronically via ELSTER, the German tax portal, or an accounting tool integrated with Elster. The deadlines are:

Monthly filing: VAT pre-filing is due by the 10th of the following month (e.g., March filing is due by April 10).
Quarterly filing: The deadline for Q1 (January-March) is April 10. The same rule applies to subsequent quarters (Q2, Q3, Q4).

📅 If the 10th falls on a weekend or holiday, the deadline moves to the next business day.

VAT filing extension (Dauerfristverlängerung)

Businesses can apply for a VAT pre-filing extension (Dauerfristverlängerung), which grants an additional month for submission:

For monthly filers: A special advance payment (Sondervorauszahlung) equal to 1/11 of the previous year’s VAT liability is required.
For quarterly filers: No advance payment is needed.

Applying for this extension can ease cash flow management and prevent late filing penalties.

Conclusion

Understanding the thresholds and deadlines for VAT pre-filing is essential to ensure compliance with German tax law. Whether filing monthly or quarterly, keeping track of obligations and deadlines helps avoid fines and financial complications.