TL;DR: You must submit your VAT returns, even if you had no taxable income in the period.
If you're a business owner or freelancer in Germany, you're probably familiar with the obligation to submit regular advance VAT declarations (Umsatzsteuervoranmeldung). But what happens if you haven't generated any sales in a reporting period? Is a VAT return still required? Here's everything you need to know about filing a so-called "zero VAT return."
What is a Zero VAT Return?
A zero VAT return (Nullmeldung) is a VAT advance notification submitted to your local tax office (Finanzamt) indicating no taxable revenue occurred during the reporting period. This notification is legally mandatory, even if your monthly or quarterly sales amount to zero.
When is a Zero VAT Return Required?
In Germany, you must submit your VAT returns regularly, even if you have no taxable income in the period. This obligation was clarified by the Federal Finance Court (BFH) in decisions V B 203/05 and V B 204/05. The filing period is determined by the Finanzamt and is based on last year's VAT turnover.
Reporting frequency | VAT liability last year |
|---|---|
Monthly | 9.000 € + |
Quarterly | 2.000 € – 9.000 € |
Annual | Under 2.000 € |
How to Submit a Zero VAT Return
Submitting a zero VAT return involves entering "€0.00" in all relevant fields of your VAT return form. You must submit it electronically to your Finanzamt.
Easily Submit Your Zero VAT Return Without Elster
You don't have to use ELSTER for a zero VAT return. Modern accounting solutions like Norman enable you to submit VAT returns effortlessly and securely without an ELSTER certificate.
Here's how simple it is with Norman:
Log in to your Norman account;
Navigate to the "Taxes" page;
Select the relevant report;
It will be automatically 0 if you didn't have any business activity during the period.
Risks of Misusing Zero VAT Returns
Be careful: Only use zero VAT returns when no taxable revenue occurs. Submitting incorrect zero returns to meet deadlines or evade taxes is considered tax evasion. The Finanzamt quickly identifies frequent and unjustified zero returns, triggering audits and legal consequences.
Proper Planning Helps You Meet Deadlines
Using reliable software like Norman helps ensure you meet deadlines and avoid mistakes. Norman sends reminders and helps ensure your VAT returns are accurate and timely.
VAT Return Deadlines
Your VAT return deadlines are:
Monthly: By the 10th of the following month.
Quarterly: By April 10, July 10, October 10, and January 10.
Deadlines falling on weekends or public holidays shift to the next working day.
Conclusion
Even without revenue, submitting a VAT return is mandatory. Skipping the filing can lead to fines and audits from Finanzamt.