German VAT Return Form 2026 (USt 1 A): Every Line and Code Explained
The German advance VAT return form for 2026 is the USt 1 A, with 55 lines. Here is every line with its code (Kennzahl), a filled-in example with numbers, the mistakes per field, the PDF and which form applies to December 2026.
- Category
- Taxes
- Updated
- Author
- Diana Chebotareva
Key facts
- Name: The form is the USt 1 A. It comes with the USt 1 E instructions and the USt 1 H application for a permanent deadline extension. The annual return is a different form, the USt 2 A.
- 2026 edition: BMF letter of 29 December 2025 (III C 3 - S 7344/00039/007/036). It applies to every period from January 2026, including December 2026.
- Structure: 55 lines in ten sections, A to J. Each entry has a code (Kennzahl, Kz). The code stays the same over the years; the line number can change.
- Amounts: tax bases net in whole euros, VAT and input VAT in euros and cents. Code 83 in line 50 must always be filled in, with 0 if needed.
- New in 2026: code 500 in line 55 replaces the old code 23 for supplementary information. For a normal return it stays empty.
- Filing: electronic only, through ELSTER (section 18(1) UStG), by the 10th day after the period. The next deadline is Tuesday, 10 November 2026, for October, and for Q3 with a deadline extension.
Which form applies to which period?
The year on the form follows the return period, not the day you file. The BMF introduces each template "for the return periods from January" of that year.
| Period | Due by | Form |
|---|---|---|
| October 2026 | Tue, 10 Nov 2026 | USt 1 A 2026 |
| November 2026 | Thu, 10 Dec 2026 | USt 1 A 2026 |
| December 2026 and Q4 2026 | Mon, 11 Jan 2027 | USt 1 A 2026 |
| January 2027 | Wed, 10 Feb 2027 | USt 1 A 2027 |
| Q1 2027 | Mon, 12 Apr 2027 | USt 1 A 2027 |
The BMF has not published the 2027 template yet (as of October 2026). The 2026 template came out on 29 December 2025. Codes 81, 86, 66 and 83 have not changed in recent years; if you fill in by code rather than by line, a new form will not catch you out. With a permanent deadline extension, every deadline moves one month later. All dates are in the VAT deadlines.
The 2026 form: every line and code
Lines 1 to 9 are the header: tax number, business identification number (only if you already have one), tax office, name and address, and the box for month or quarter. Then come the fields with codes. The table follows the official USt 1 A 2026 template; the fields most businesses need are in bold.
| Line | Code | What goes in |
|---|---|---|
| 10 | 10 | Corrected return: "1" if you correct a return you already filed |
| 11 | 22 | Documents attached or sent separately: "1" |
| 12 | – | Date you moved from the small business scheme to standard VAT |
| 13 | 81 | Taxable sales at 19 % |
| 14 | 86 | Taxable sales at 7 % |
| 15 | 87 | Sales at 0 % (solar panels up to 30 kWp) |
| 16 | 35 / 36 | Sales at other rates, tax base and tax |
| 17 | 77 | Farmers under section 24 UStG: supplies to buyers with a VAT ID |
| 18 | 76 / 80 | Farmers: sales taxed under section 24 UStG |
| 19 | 41 | Intra-EU supplies of goods to buyers with a VAT ID |
| 20 | 44 | New vehicles to buyers without a VAT ID |
| 21 | 49 | New vehicles outside a business (section 2a UStG) |
| 22 | 43 | Other tax-exempt sales with input VAT deduction, for example exports |
| 23 | 48 | Tax-exempt sales without input VAT deduction, for example rent under section 4 no. 12 UStG |
| 24 | 91 | Tax-exempt intra-EU acquisitions |
| 25 | 89 | Intra-EU acquisitions at 19 % (goods from the EU) |
| 26 | 93 | Intra-EU acquisitions at 7 % |
| 27 | 90 | Intra-EU acquisitions at 0 % |
| 28 | 95 / 98 | Intra-EU acquisitions at other rates |
| 29 | 94 / 96 | New vehicles from suppliers without a VAT ID |
| 30 | 46 / 47 | Services from EU businesses, section 13b(1) UStG (reverse charge), net and tax |
| 31 | 73 / 74 | Sales under the Real Estate Transfer Tax Act (section 13b(2) no. 3) |
| 32 | 84 / 85 | Other section 13b services, for example construction work or services from companies outside the EU |
| 33 | 42 | Supplies by the first buyer in a triangular transaction (section 25b UStG) |
| 34 | 60 | Your sales for which your customer owes the tax under section 13b |
| 35 | 21 | Services to businesses in other EU countries (section 18b UStG) |
| 36 | 45 | Other sales not taxable in Germany, place of supply abroad |
| 37 | – | VAT: total of lines 13 to 18 and 25 to 32 |
| 38 | 66 | Input VAT from other businesses' invoices |
| 39 | 61 | Input VAT on intra-EU acquisitions |
| 40 | 62 | Import VAT incurred |
| 41 | 67 | Input VAT on section 13b services (the counter-entry to 47, 74 and 85) |
| 42 | 63 | Input VAT at average rates (section 23a UStG) |
| 43 | 59 | Input VAT on intra-EU supplies of new vehicles |
| 44 | 64 | Adjustment of input VAT under section 15a UStG |
| 45 | – | Remaining amount: line 37 minus lines 38 to 44 |
| 46 | 65 | Additional tax on taxed advance payments after a rate change |
| 47 | 69 | Tax from incorrectly or wrongly shown VAT on invoices (section 14c UStG) and similar cases |
| 48 | – | VAT payment or surplus: total of lines 45 to 47 |
| 49 | 39 | Deduction of the special advance payment, usually only in the December return |
| 50 | 83 | Remaining payment or surplus (always fill in) |
| 51 | 50 | Reduction of the tax base because a customer did not pay (section 17 UStG) |
| 52 | 37 | Reduction of input VAT because you did not pay an invoice (section 17 UStG) |
| 53 | 29 | Offset of the refund requested or refund assigned: "1" |
| 54 | 26 | Do not use the SEPA direct debit for this period: "1" |
| 55 | 500 | Supplementary information on the return (new from 2026, values 1 to 4) |
In ELSTER, the online form is under "Forms & Services", "All forms", "VAT" and "Umsatzsteuer-Voranmeldung 2026". The sections are spread over several pages there; the codes are the same.
Official UStVA form (current edition)
The official German advance VAT return form as a PDF, to understand, prepare, and file away.
Filled-in example: a UG in October 2026
A UG gives IT advice to companies and files monthly. In October 2026 it has:
- Invoices to German clients for €14,000 net, with 19 % VAT.
- Advice for a company in the Netherlands with a VAT ID for €3,000 net, without VAT (reverse charge at the client).
- Google Ads invoices from Ireland for €500 net, without VAT.
- Invoices from German suppliers (laptop, coworking, software) for €2,400 net with €456 VAT.
This is how the form looks:
| Line | Code | Tax base | Tax |
|---|---|---|---|
| 13 | 81 | €14,000 | €2,660.00 |
| 30 | 46 / 47 | €500 | €95.00 |
| 35 | 21 | €3,000 | – |
| 37 | – | – | €2,755.00 |
| 38 | 66 | – | €456.00 |
| 41 | 67 | – | €95.00 |
| 45 | – | – | €2,204.00 |
| 48 | – | – | €2,204.00 |
| 50 | 83 | – | €2,204.00 |
The calculation: €2,660 plus €95 VAT makes €2,755. Subtract €456 input VAT from the German invoices and €95 input VAT from reverse charge. That leaves €2,204, due on Tuesday, 10 November 2026. The €95 from Google Ads cancels out: the UG owes it in code 47 and deducts it in code 67. How the procedure works is in the reverse charge guide.
The €3,000 for the Netherlands cost no German VAT, but they must appear in code 21. The UG also files an EC Sales List with the Federal Central Tax Office by 25 November 2026.
For December, monthly filers with a deadline extension get one more line: the special advance payment in line 49, code 39. It is one eleventh of the previous year's advance payments and is subtracted from the amount due.
Mistakes on the form and what they cost
| Field | Mistake | Result |
|---|---|---|
| Kz 81, 86 | Gross amount instead of net | Tax on the tax: €11,900 gross in Kz 81 costs €2,261 instead of €1,900, so €361 too much |
| Kz 81 instead of 86 | 7 % sale reported at 19 % | 12 percentage points too much VAT on that sale |
| Kz 41 instead of 21 | Service to an EU company reported as a supply of goods | The return and the EC Sales List do not match; the tax office asks questions |
| Kz 47 without Kz 67 | Reverse charge tax reported, input VAT forgotten | You pay tax that should cancel out; €95 too much in the example above |
| Kz 66 | Input VAT from an invoice without the required details | The deduction is struck out and you pay it back (section 15(1) UStG) |
| Kz 39 | Special advance payment not deducted in December | The money stays with the tax office until the annual return is settled |
| Kz 500 | Filled in without a reason | The return goes to manual review, processing takes longer and a refund comes later |
Filed late: the tax office can charge a late filing surcharge of up to €25,000 (section 152 AO). Paid late: a 1 % late payment surcharge for each month started (section 240 AO). If you find a mistake after filing, you file the return for the same period again in full, with a "1" in code 10. The steps are in correcting the VAT return.
New on the 2026 form: code 500
The old code 23 ("supplementary information") is gone. Code 500 in line 55 replaces it, with four values:
- Facts relevant to tax could not be explained yet.
- You deliberately take a different legal view from the tax administration.
- A case officer should review the case in depth.
- Several of these reasons apply.
If you enter a value, you send the explanation as a separate attachment headed "Ergänzende Angaben zur Steueranmeldung". If you only send documents, code 500 stays empty; that is what code 22 in line 11 is for. Two more changes affect few businesses: farmers calculate with a new average rate in line 18, and sales under the EU SAFE regulation (defence) go into line 22, code 43.
Paper, PDF or ELSTER: where to get the form
- The BMF PDF template is for understanding and preparing. The BMF does not provide it as a fillable form, and you cannot file it. The form at the top of this page sends you the current template by email.
- Mein ELSTER is the free online form. You need an ELSTER account; registration can take up to two weeks because the activation code comes by post.
- Software with an ELSTER interface fills the codes from your bookkeeping and files directly. With Norman you do not need an ELSTER account of your own.
Paper is only allowed if the tax office waives electronic filing on request because it would be an undue hardship for you (section 18(1) UStG). A printout of the PDF is not a filing.
Most people fill in the form shortly before the deadline. In our after-hours bookkeeping analysis (more than 400 returns from over 100 businesses filing with Norman, since mid-2024, data as of June 2026), about 13 % of all returns go out on the 10th, and about one in five arrives in the last 48 hours. Applying for an ELSTER account at that point is too late.
The most common mistake beginners make is fixating on line numbers, which change every year. Understand the general mechanics, what flows into what, and don't memorize the line and cell numbers.
Peter BoykoFounder of NormanHow to do it with Norman
With Norman, your AI Bookkeeper, you do not fill in the form yourself. Norman reads your receipts, matches them to bank transactions and puts every amount into the right code, including reverse charge in 46, 47 and 67 and EU services in 21.
- Set up taxes. Under "Account" and "Taxes", choose monthly or quarterly and add your tax number and federal state.
- Connect your bank and upload receipts. That costs nothing. Norman books every transaction with its category and VAT rate.
- Review the report. Under "Taxes", "Regular reports" shows one card per period. "Review and submit" shows every line; the "Position" column names the code on the official form.
- Look at the preview. "Preview and submit to Finanzamt" sends the return to ELSTER as a test case. You see your filled-in form as the tax office will receive it and can download it as a PDF.
- Approve and pay. "Submit to the Finanzamt" files the return through the certified ELSTER interface. You pay by direct debit, with "Pay now" from a connected account, or by transfer.
Bookkeeping and the preview are free. Filing starts at €9 a month billed yearly for the self-employed. For UGs and GmbHs it is in the Max plan, €39 a month billed yearly, together with the EC Sales List, the annual accounts with E-Bilanz, and corporate and trade tax. The full picture is on the Norman VAT return software page. How to fill in the return in the ELSTER portal yourself, step by step with a worked example, is in the advance VAT return guide.
Changelog
- October 2026: New: all 55 lines of the 2026 form with their codes from the BMF template, a filled-in example with reverse charge and an EU service, mistakes per field and what they cost, which form applies to December 2026 and 2027, filing with Norman. Corrected: code 500 is a field for supplementary information, not for small businesses.
Frequently asked questions
- Where do I get the 2026 German VAT return form as a PDF?
- The BMF publishes the official USt 1 A 2026 template with its letter of 29 December 2025, together with the USt 1 E instructions. The form on this page sends you the current template by email. To file, you use the online form in Mein ELSTER or software with an ELSTER interface.
- Can I print the VAT return form and send it by post?
- No, unless your Finanzamt has allowed it on request. Section 18(1) of the VAT Act (UStG) requires electronic, authenticated filing. The tax office only waives it when electronic filing would be an undue hardship for you.
- Which form applies to December 2026, the 2026 or the 2027 form?
- The 2026 form. What counts is the return period, not the day you file. You file the return for December 2026 or Q4 2026 by 11 January 2027 on the 2026 form.
- Which code is for sales at 7 %?
- Code 86, line 14. Enter the net amount in whole euros; ELSTER calculates the VAT. Sales at 19 % go into code 81, line 13.
- What is the difference between USt 1 A and USt 2 A?
- USt 1 A is the advance VAT return for a month or a quarter. USt 2 A is the annual VAT return; the 2026 return is due on 31 July 2027, later with a tax advisor.
- Do I need my own ELSTER account for the VAT return?
- For the ELSTER portal, yes, and registration can take up to two weeks. With Norman you do not: Norman files the return directly through the certified ELSTER interface.
VAT return form filled in automatically, filed in one click
No more hunting for codes: Norman, your AI Bookkeeper, puts sales and input VAT from your bank and receipts into the right codes, calculates the amount due and files the return with the tax office directly. Filing without an ELSTER account of your own starts at €9 a month, €39 for UGs and GmbHs (Max), billed yearly.