Errors in your VAT advance return (Umsatzsteuervoranmeldung, UStVA) can happen easily. With only 10 days to collect documents and close the month or quarter, the process can be especially challenging for solopreneurs. A single missing invoice or incorrect entry can impact your tax liability. Fortunately, correcting a submitted VAT advance return is straightforward. This guide explains when and how to correct your UStVA efficiently to avoid potential issues with tax authorities.

Common Errors in VAT Advance Returns

Before diving into the correction process, it's helpful to recognize the most common errors that require adjustments:

• ✅ Incorrect accounting entries (e.g., missing transactions, incorrect account allocation)

• 📄 Invoice errors (e.g., missing required details, claiming VAT deductions without eligibility)

• 🔢 Incorrect VAT rates (e.g., using 7% instead of 19%)

Impact of Correcting a VAT Advance Return

Correcting a submitted UStVA is essential for compliance with tax regulations. However, due to Germany's Schwarzgeldbekämpfungsgesetz (black money combat law), which was introduced in 2011, a correction could sometimes be interpreted as a self-disclosure. This means that frequent corrections may attract the attention of tax authorities, potentially leading to audits or special reviews.

Step-by-Step Guide: How to Correct Your VAT Advance Return

Corrections must be submitted through the same channel used for the original filing, typically ELSTER (the German tax portal). Here's how to proceed:

1. 🔑 Log into ELSTER and navigate to the VAT advance return section.

2. 📅 Select the reporting period that requires correction.

3. ✅ Check the box for "Corrected Submission" (berichtigte Anmeldung) in line 10 of the form.

4. ✏️ Enter the corrected values in the relevant fields.

5. 📤 Submit the corrected VAT return and ensure that any necessary payments are made promptly.

Effortless Corrections with Norman

With Norman, correcting your UStVA is easier than ever. Our platform automates the process, ensuring you submit accurate VAT returns and corrections with minimal effort. Simply:

1. 🕵️ Locate the incorrect VAT return in Norman's report history.

2. 🛠 Click "Mark as in progress."

3. ✍️ Update the accounting to eliminate the error.

4. 📩 Submit again. Norman will automatically send the report as a "Corrected Submission" (berichtigte Anmeldung).

Using Norman reduces the risk of errors and ensures compliance with tax regulations without unnecessary stress.

Should You Wait for the Annual VAT Return?

Some businesses prefer to correct errors in their annual VAT return instead of amending monthly or quarterly UStVAs. However, this approach can raise red flags if discrepancies between the returns are too significant. To avoid potential scrutiny, it is best to correct mistakes as soon as they are detected.

Best Practices to Avoid Future Errors

To minimize the need for corrections, follow these best practices:

• ✅ Ensure invoices meet all VAT requirements to avoid issues with deductions.

• 🖥 Use accounting software like Norman to streamline VAT calculations.

• 🔍 Review your VAT reports before submission to catch mistakes early.

• 📂 Keep thorough documentation for all VAT-relevant transactions.

What About Other Tax Declarations? 

Unlike VAT advance returns, other tax declarations—such as the annual VAT return and income tax declaration—do not have a built-in option to submit corrections. Minor mistakes favoring the Finanzamt can be corrected easily with a simple letter. However, for more serious errors, the correction process can be complex.

⚠️ Always double- or even triple-check annual declarations before submission.

Conclusion

Mistakes in VAT advance returns are common, but correcting them promptly is essential to avoiding penalties and tax audits. Simply submit a corrected VAT return to keep Finanzamt updated. 

Norman can help you submit corrections fast and stress-free or just avoid them in the first place. Try it now for free.