Prepare and submit company tax returns

Open Taxes to find the reports available for your GmbH or UG. The report type, year, company tax settings and service availability all matter. A visible report or a completed draft is not proof that it has been filed.

1. Choose the right report

For companies, the available workflows include VAT advance returns, annual VAT, trade tax and corporate income tax. EU sales reporting (ZM) and payroll have separate requirements where applicable.

Select the correct year and, for periodic reports, the month or quarter. Check supported tax years; do not assume that a year available in the Ledger is also available for every filing.

Do not use a freelancer's EÜR or personal income tax return as the company's annual return. This company workflow does not support GmbH & Co. KG or other partnerships.

2. Complete and review the report

1. Open the relevant report card.
2. Resolve prerequisites such as missing company/tax data or unreviewed transactions.
3. Compare report totals with the underlying records. For annual filings, first reconcile the Ledger and annual close.
4. Complete the additional fields requested by the selected form.
5. Save your changes and inspect the Preview before submitting.

For corporate income tax, the wizard includes the tax contribution account (Einlagekonto), loss carryforwards, prepayments and review/submission. Use the company's previous assessments and actual payment records. These fields are not filled correctly just because a bank account or share capital exists.

A successful preview checks the generated form, but does not replace a review of the facts and accounting treatment.

3. Submit deliberately and verify the result

1. Confirm the intended company, report type and period.
2. Check whether this period has already been submitted.
3. Read the submission confirmation and complete any required verification or subscription step.
4. Submit only when you intend a binding filing.
5. Check the submitted status/history and download the available protocol or confirmation.

For UStVA, the transmission protocol is evidence of electronic submission. See ELSTER's information for businesses. Keep the appropriate confirmation for each return.

Submission does not itself pay the tax. Follow the payment instructions and confirm settlement separately.

If you cannot submit

Read the exact validation or availability error. Do not substitute another year, legal form or report type to bypass it. If the result is uncertain, ask support to check it before resubmitting.

Payroll currently uses assisted submission. E-Bilanz and disclosure also remain separate from these tax returns.