Correct a submitted UStVA

Correct the bookkeeping first

If a submitted UStVA is wrong, first correct the underlying bookkeeping for the affected period. For example: wrong VAT rate, wrong category, missing receipt, or missing transaction.

When a filed UStVA changes

A document keeps its date, also when it arrives after you filed. So a late document for a month whose UStVA you already filed changes its figures. The same happens when you change a booking in that month.

Open the filed UStVA. If it changed, Norman shows This return changed after you filed it. Below, it lists the filed and the current amount for each changed Kennzahl, for example Kz 66: filed €190.00, now €209.00.

If the tax due rose, Norman also says: A corrected return is due now. § 153 AO requires this. If it did not rise, Norman only shows the change. You can still correct the return, or leave the change to the annual VAT return.

Click Prepare the correction. Norman sets the UStVA back to In progress. Then create and submit it again, as described below.

Submit the UStVA again

Follow these steps:

1. Open Taxes -> Report history.
2. Find the UStVA you want to correct.
3. Mark the report as In progress.
4. Go back to the Taxes page.
5. Create and submit the report again.

Norman marks the second submission as a correction so the Finanzamt can see that it replaces the original filing.

If you filed outside Norman

If you already filed a UStVA through ELSTER or another channel and Norman shows it as submitted, leave the status unchanged.

Only set it back to In progress if you really want Norman to send a corrected UStVA to the Finanzamt.

Other tax reports

The clear corrected-filing flow applies to the UStVA. Other tax filings can have different correction paths. If unsure, contact the Finanzamt or a tax advisor.