What is a Nullmeldung?

A Nullmeldung is a VAT advance return (Umsatzsteuervoranmeldung) that reports zero taxable revenue for a given period. You're telling the Finanzamt: "I had no sales this month/quarter, so my VAT liability is €0."

This applies when you had no outgoing invoices, or when all your revenue came from VAT-exempt activities (like certain educational services or small business exemption under Kleinunternehmerregelung—though Kleinunternehmer typically don't file UStVA at all).

The term "Nullmeldung" isn't an official legal term, but it's widely used by freelancers, accountants, and the Finanzamt itself to describe a UStVA with zero values.

When do you need to file a Nullmeldung?

You must file a Nullmeldung whenever your regular UStVA deadline arrives and you have no taxable revenue to report. The deadline depends on your filing frequency:

• Monthly filers: By the 10th of the following month (e.g., January's Nullmeldung is due February 10th)

• Quarterly filers: By the 10th of the month following the quarter (e.g., Q1 is due April 10th)

• With Dauerfristverlängerung: You get an extra month, so monthly filers have until the 10th of the second following month

The obligation doesn't pause just because business is slow. Sick for a month? Still need to file. On vacation? Still need to file. Between clients? You guessed it.

Can you file a Nullmeldung without Elster?

Yes. While Elster is the official portal for submitting tax declarations in Germany, you're not required to use its interface directly. Any tax software with an Elster-certified interface (ERiC) can submit on your behalf.

Norman connects directly to the Elster infrastructure. You don't need an Elster certificate, you don't need to navigate the Elster portal, and you don't need to manually enter zeros into 20 different form fields. Norman detects that your revenue is zero, pre-fills the Nullmeldung, and submits it with one click.

What happens if you forget to file?

Missing a Nullmeldung has the same consequences as missing any other UStVA:

1. Verspätungszuschlag (late filing penalty): Minimum €25 for each started month of delay. The Finanzamt can charge up to 10% of the assessed tax—but since your tax is €0, you'll typically pay the minimum.

2. Schätzung (estimated assessment): If you don't file at all, the Finanzamt may estimate your revenue and send you a bill. You'll then need to file the correct return and dispute the estimate.

3. Zwangsgeld (coercive penalty): In persistent cases, the Finanzamt can impose fines to force compliance.

4. Negative attention: Repeated missed filings can flag your account for closer scrutiny. Not ideal if you want a smooth relationship with your local Finanzamt.

The irony: filing a Nullmeldung takes less than a minute with proper software. The penalty for not filing starts at €25. The math is obvious.

Can you correct a Nullmeldung later?

Yes. If you filed a Nullmeldung but later realized you did have taxable revenue (maybe a late invoice, or you miscategorized something), you can submit a corrected UStVA. This is called a "berichtigte Umsatzsteuervoranmeldung."

The corrected return replaces the original. You'll owe the VAT you should have reported, potentially with interest if significant time has passed. But correcting proactively is always better than waiting for the Finanzamt to find the discrepancy.

Nullmeldung vs. no filing: What's the difference?

This confuses many people. Here's the distinction:

If you're VAT-liable (regelbesteuert), you must file every period, even with zero revenue. If you're a Kleinunternehmer, you're exempt from UStVA entirely—but you also can't reclaim input VAT.