VAT pre-return

In short: Anyone under standard VAT reports their VAT regularly by pre-return to the tax office, usually monthly or quarterly by the 10th day after the end of the period.

In more detail: The pre-return is submitted electronically via ELSTER. It states the VAT on sales and the deductible input VAT. The difference is transferred. After year-end there is also the annual VAT return. Small businesses do not file pre-returns.

In detail

• Period: depends on the previous year’s liability: over 9,000 euros monthly, over 2,000 euros quarterly, below that only an annual return is possible.
• Extension: with an application the deadline is extended by one month (with a special prepayment for monthly filers).
• Deadlines: late filing risks late-filing surcharges.
• Starters: the tax office may require monthly reports at the beginning.
• Accounts and receipts: keep all invoices and receipts sorted.

See also: Input VAT deduction, Tax return for traders: deadlines