Set cash or accrual VAT

What the difference is

With accrual-basis VAT (Sollversteuerung), VAT is due once you have delivered the service. It belongs in the UStVA of the period of the service, even if the customer has not paid yet.

With cash-basis VAT (Istversteuerung), it is due when the money comes in (§ 20 UStG). An unpaid invoice is in no UStVA yet. If the customer pays part, the share of the VAT that falls on the payment counts.

You need the Finanzamt's approval for cash-basis VAT. Only set it in Norman once the Finanzamt has allowed it.

What Norman assumes

Without a setting, Norman counts like this:

• GmbH and UG that keep their books in Norman: accrual-basis VAT.
• Freelancers and sole traders: cash-basis VAT.

If that differs from what your Finanzamt allowed, change it for the year. As a freelancer or sole trader, your EÜR still counts income when the money comes in. The VAT basis only changes the VAT.

Set the VAT basis

1. Open the tax settings.
2. Under VAT basis, choose Cash basis (Istversteuerung) or Accrual basis (Sollversteuerung).
3. Click Save.

The choice applies to the current year. For earlier years, set it year by year in the VAT history further down, then click Save history.

Norman then reassigns that year's payments. The UStVA and the annual VAT return use the new basis.

An example

On 30.11.2025 you issue an invoice for 1,190.00 €, including 190.00 € VAT. On 15.01.2026, 625.00 € comes in.

• With accrual-basis VAT, the 190.00 € VAT is in the UStVA for November 2025.
• With cash-basis VAT, November shows nothing. The UStVA for January 2026 shows 525.21 € net and 99.79 € VAT in Kz 81, the share of the payment.

What stays the same

• Input VAT: you still deduct the input VAT of supplier invoices as soon as you have the invoice.
• Profit: for a GmbH or UG, revenue still belongs to the period of the service. BWA, annual accounts and E-Bilanz do not change. The EÜR still counts payments.

For a GmbH or UG on cash-basis VAT, the VAT of an open invoice sits on Umsatzsteuer nicht fällig (SKR04 3810, SKR03 1760) until it is paid. With the payment, Norman moves its share to output VAT. In the DATEV export the invoice is marked as cash-basis VAT.

When the basis changes between years

A sale counts by the basis of its own year. If you switch to cash-basis VAT from 2026, for example, the VAT of an invoice from 2025 stays in the 2025 UStVA. The payment in 2026 does not tax it again.

If you have already filed a UStVA for a period and the new basis changes it, correct it as described in Correct a submitted UStVA.