Zero VAT Return (Nullmeldung): What to Do When You Had No Revenue

No revenue in the last month or quarter? You still have to file your VAT return. A Nullmeldung (zero VAT return) is a VAT pre-return (UStVA) where all fields are 0 EUR, and it is just as mandatory as a regular filing.

In short: If you are VAT-registered, you must file the VAT pre-return (UStVA) on time even when you had no revenue in the period, then as a Nullmeldung filled with zeros. The only exception is Kleinunternehmer under section 19 UStG, who file no UStVA at all. Important: if you had no revenue but did have business expenses with input VAT, this is not a Nullmeldung. You enter the input VAT and get it refunded. The deadline is the 10th day after the period ends (one month later with a filing extension).

What Is a Nullmeldung?

A Nullmeldung is a VAT pre-return with no sales and no input tax to declare. The German tax office (Finanzamt) still expects it on time, even if you earned nothing in the filing period.

The reason: as long as you are VAT-registered, the Finanzamt assumes you are economically active. If no filing arrives, the office cannot tell whether you had zero revenue or simply forgot, and it responds with an estimate. The Nullmeldung is the active confirmation that says: nothing was taxable in this period.

Typical situations where a Nullmeldung is due:

• You just started out and have not issued an invoice yet
• A project ended and nothing new came in during the period
• Parental leave, illness or a longer break without revenue
• A seasonal business that only runs part of the year

Expert opinion

This is probably the topic we discuss most with customers. If you had no revenue and no expenses, you still have to file, and that goes for both the UStVA and the annual return. Yes, even if you earned less than the tax-free threshold. Yes, even if it is zero. The Finanzamt just does not know that. How would they know you earned nothing if you never told them? We have customers who ask whether they still need to file even after they got a letter from the Finanzamt, and they still do not believe us when we say yes.

Nullmeldung or Claiming Input VAT Instead?

The most common mistake: someone with no revenue reflexively fills everything with zeros. That is only correct if you also had no business expenses carrying VAT in the period.

If you did have expenses (software subscriptions, office supplies, a new laptop, rent with VAT), those invoices contain input VAT. You can reclaim that input VAT from the Finanzamt even without a single euro of revenue. In that case it is not a Nullmeldung but a regular UStVA with an input VAT surplus, and the tax office transfers the money to you.

Rule of thumb: only when there is genuinely neither revenue nor deductible input VAT is the Nullmeldung the right choice. Otherwise you are giving away money.

Who Has to File a Nullmeldung?

All VAT-registered businesses in Germany must file a UStVA, including during inactive periods. This includes:

• Freelancers and self-employed individuals subject to VAT
• GmbHs and UGs
• Sole traders (Gewerbetreibende)

Kleinunternehmer (small business owners under section 19 UStG) have been fully exempt from the UStVA since 2024 and file neither a regular return nor a Nullmeldung. Anyone who opts for standard taxation or exceeds the turnover limits is back in scope.

How Often Do You Need to File?

Filing frequency depends on your prior-year VAT liability (section 18(2) UStG). The thresholds are unchanged for 2026:

For new businesses, an important special rule applies until the end of 2026: the former obligation to file monthly in the founding year and the following year is suspended. Instead, the Finanzamt classifies you based on your estimated annual tax. If you expect to stay under 9,000 € in VAT, you file quarterly from the start. This relief expires on 31 December 2026.

Zero VAT Return Deadlines 2026

The same deadlines apply as for regular VAT returns: filing by the 10th day after the period ends. If the 10th falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day. For quarterly filers, 2026 gives these dates:

For monthly filing, the 10th of the following month applies (for example, the January filing by 10 Feb 2026). If you have a Dauerfristverlaengerung (permanent filing extension), you get one extra month, so the 10th becomes the 10th of the month after next.

How to File a Nullmeldung

With Norman, it takes seconds:

1. Log into your Norman account
2. Go to the Taxes page
3. Select the relevant filing period. Norman automatically detects zero revenue and fills all fields with 0 EUR
4. Click Submit. Norman sends the return directly to the Finanzamt

No ELSTER account needed. No manual entry.

If you prefer Mein ELSTER, open the "Umsatzsteuer-Voranmeldung" form there, choose the period, enter a 0 in every sales and input VAT field, and submit it authenticated. Important: an empty form with no entries is not enough. The zeros must be explicitly stated, otherwise the filing does not count as submitted.

Official UStVA form (current edition)

The official German advance VAT return form as a PDF, to understand, prepare, and file away.

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What Happens If You Forget the Nullmeldung?

Missing a Nullmeldung is not a minor issue, even when you owe nothing. If you do not file, the Finanzamt estimates your revenue (usually to your disadvantage) and assesses a liability you then have to overturn.

An important difference from the annual return: for the pre-return, the late-filing penalty is discretionary, it is not levied automatically, and because a Nullmeldung shows 0 EUR of tax, it is usually waived for a one-off delay (10% of 0 EUR is 0 EUR). The real risk is the estimate, and anyone who repeatedly files late or not at all risks both a late-filing penalty and a coercive fine despite the zero tax, because they delay the assessment process.

In short: the Nullmeldung costs you five minutes, and forgetting it can get expensive. For how penalties are calculated and waived, see late-filing and late-payment penalties.

Zero returns should not cost much! Message Norman's support, and we'll give you a 50% discount on your UStVA filing.

Frequently Asked Questions

Do I have to file a Nullmeldung if I had no revenue? Yes, as long as you are VAT-registered. The UStVA obligation applies regardless of whether any revenue came in. With no revenue you file a Nullmeldung in which all fields are 0 EUR. Only Kleinunternehmer under section 19 UStG are fully exempt.

Is it enough to submit the ELSTER form empty? No. The sales and input VAT fields must explicitly contain a 0. A completely empty form can count as not submitted. Norman enters the zeros automatically and files the return on time.

What if I had no revenue but did have expenses? Then it is not a Nullmeldung. You enter the input VAT from your business expenses and get it refunded as an input VAT surplus by the Finanzamt. Filing zeros despite having input VAT gives money away.

How high is the late-filing penalty for a Nullmeldung? For the pre-return, the late-filing penalty is at the Finanzamt's discretion and is based on the tax. Since a Nullmeldung shows 0 EUR, it usually stays at 0 EUR for a one-off delay. The bigger risk is the estimate, and on repeated lateness a coercive fine of up to 25,000 €.

Do Kleinunternehmer have to file a Nullmeldung? No. Kleinunternehmer under section 19 UStG have been fully exempt from the VAT pre-return since 2024 and file neither a regular return nor a Nullmeldung.

As a new founder, do I have to file monthly right away? No. The former obligation to file monthly in the founding year is suspended until the end of 2026. The Finanzamt classifies you by your estimated annual tax, and if you stay under 9,000 €, you file quarterly.

Conclusion

A Nullmeldung is quick to file but easy to forget. If you are VAT-registered and had no revenue in a period, you still need to report on time, unless deductible input VAT is involved, in which case a regular UStVA with a refund pays off. Norman handles both automatically: it detects zero revenue, fills the return, books any input VAT, and submits everything directly to the Finanzamt.