Doing your own VAT return: A complete guide
Can you really do your UStVA yourself?
Yes—and it's not as complicated as you think. The Umsatzsteuervoranmeldung is one of the most straightforward tax filings for freelancers and self-employed. If you can track your income and expenses (and you will have to do it regardless, even if you work with a tax advisor), you can do your own VAT return.
Here's what the UStVA actually requires: the total of your taxable revenue for the period, the VAT you charged on that revenue, and the input VAT (Vorsteuer) you paid on business expenses. The Finanzamt wants the difference—either you owe them money, or they owe you a refund.
The complexity people fear usually comes from two sources: Elster's confusing interface and uncertainty about which numbers go where. Modern accounting software solves both problems.
What do you need to do your own VAT return?
To file your Umsatzsteuervoranmeldung yourself, you need:
Your Steuernummer: The tax number assigned by your local Finanzamt when you registered your business. Not your Steuer-ID (that's for personal income tax).
A record of your revenue: All invoices you issued during the period, with the correct VAT rates (19%, 7%, or 0% for exempt services).
A record of your deductible expenses: Business expenses where you paid VAT and have proper invoices. This becomes your Vorsteuer (input VAT) deduction.
A way to submit electronically: Either through Elster directly or through certified software like Norman.
That's it. No accounting degree required.
How much can you save by doing it yourself?
Tax advisors typically charge 2.500+ € per year. Norman is 1/10th of that. It includes not just UStVA but also smart invoicing, expense management, document storage, your annual income tax return, EÜR, Umsatzsteuererklärung, and bank sync. Doing it yourself doesn't mean doing it alone—it means using the right tools.
What mistakes should you avoid?
The most common errors when doing your own UStVA:
Wrong VAT rate: Not all services are taxed at 19%. Some fall under 7%, others are VAT-exempt (like certain educational services or small business exemption). Make sure your invoices have the correct rate.
Missing Vorsteuer: Every business expense with valid VAT can be deducted. Forgot to claim the VAT on your laptop, software subscriptions, or office supplies? You're leaving money on the table.
Wrong period: The UStVA reports VAT for a specific month or quarter based on invoice date (Soll-Versteuerung) or payment date (Ist-Versteuerung). Make sure you're using the right method.
Mixing personal and business: Only business expenses with proper invoices qualify for Vorsteuer deduction. That lunch with a friend isn't a business expense just because you talked about work.
Missing the deadline: The 10th of the following month (or quarter). With Dauerfristverlängerung, you get one more month. Miss it, and you're looking at €25+ in penalties.
Norman catches most of these automatically—flagging unusual VAT rates, reminding you of deadlines, and preventing common categorization errors.
Is it risky to file without a tax advisor?
For a typical freelancer with straightforward income and expenses, the risk is minimal. You're not filing a complex corporate tax return—you're reporting how much VAT you collected and how much you paid. The math is addition and subtraction.
The real risk is in the other direction: paying thousands of euros per year and still doing all of the work for something you could handle in minutes. Tax advisors add value for complex situations—international clients, mixed business structures, major investments. For routine quarterly VAT returns? You've got this.
That said, "doing it yourself" doesn't mean guessing. Use proper accounting software that validates your entries, calculates VAT correctly, and submits through certified channels. Norman does exactly this.
How long does it take?
First time setup: 15–20 minutes to connect your bank, import historical transactions, and verify categorization.
Ongoing monthly/quarterly filing: Under 5 minutes. Norman keeps your books current automatically. When filing day arrives, your UStVA is already pre-filled. Review, click, done.
Compare that to the Elster portal—where even experienced users spend 20–30 minutes navigating forms, looking up field numbers, and double-checking entries.
When should you still use a tax advisor?
Consider professional help if:
You're undergoing a tax audit
You have clients in multiple countries with complex VAT rules
You're dealing with mixed supplies (part goods, part services)
You've made significant errors in past filings that need correction
Your business structure involves partnerships or holding companies
For everything else—especially if you're a freelancer or solo Gewerbetreibender with domestic clients—doing your own UStVA is straightforward, fast, and significantly cheaper.
