Which tax years and tax filings does Norman support?

The tax years available in Norman depend on your legal form and the type of tax filing.

Sole traders and freelancers have different tax-year coverage from UGs and GmbHs. A filing available for one legal form or year is not automatically available for another.

Sole traders and freelancers

For supported filings, sole traders and freelancers can use Norman for tax years from 2023 onward.

Depending on the tax year, plan and account setup, these filings can include:

• VAT advance returns (UStVA)
• income surplus statement (EÜR)
• personal income tax return
• annual VAT return
• trade tax return, where applicable

The forms currently available to you are shown in the Taxes section of your Norman account.

Some personal income tax schedules and special tax situations may not be supported through the standard self-service workflow.

UG and GmbH

UGs and GmbHs have separate tax-year coverage.

Keep tax-return availability separate from historical bookkeeping imports, Ledger years and E-Bilanz assignment years. Importing 2024 books to derive 2025 opening balances does not file a 2024 tax return.

VAT advance returns

UGs and GmbHs can file VAT advance returns (UStVA) for reporting periods in:

• 2025
• 2026

UStVA relates to monthly or quarterly filing periods. Availability depends on the company's VAT registration, filing frequency and account setup.

Annual filings currently available

For UGs and GmbHs, Norman currently supports the following annual filings for tax year 2025:

• annual VAT return
• trade tax return
• corporate income tax return

The corporate income tax transmission currently supports assessment year 2025 only. Do not use a different year to bypass an unavailable form.

For other periods, check the selected report and its preview/availability messages before relying on submission. A displayed draft or a Ledger year is not a guarantee of an enabled filing service.

E-Bilanz and historical records

The account-assignment editor supports fiscal years beginning in 2024, 2025 or 2026. This is a reporting-assignment scope, not the tax-return availability matrix.

Use the separate guides for migration, E-Bilanz assignment and company tax returns.

Current and incomplete tax years

Annual tax returns are normally completed after the relevant tax year has ended.

During an active tax year, Norman may show ongoing bookkeeping, UStVA periods or preliminary report values. This does not mean that an annual return for the same year is ready to submit.

Before submitting, check:

• the legal form shown in the account
• the tax year or reporting period
• whether all transactions and documents are recorded
• whether the filing is marked as a preview or ready for submission
• whether an earlier submission already exists

Tax years before your supported starting year

For sole traders and freelancers, filings for 2022 and earlier cannot currently be created or submitted through Norman.

For UGs and GmbHs, check the specific company form and year. In particular, the corporate income tax service does not support assessment years before 2025.

For unsupported years, use ELSTER, suitable specialist software, or a tax advisor.

You can use Norman for later supported periods, but historical opening values and prior-year information may need to be transferred correctly.

If a filing is missing

If you expect a filing but cannot see it, check:

1. that the correct legal form is saved in your account
2. that the correct tax year or reporting period is selected
3. that your tax number and tax settings are complete
4. that the filing applies to your business
5. that Norman supports the filing for that legal form and year
6. that your plan includes the required workflow

If the filing is still missing, contact support. Include your legal form, tax year, filing type and whether you need a preview, correction or direct ELSTER submission.