Monthly VAT returns (UStVA) are due by the 10th of the following month. For example, March data is due by April 10th. If you have a Dauerfrist (filing extension), the deadline extends by one month, so March data would be due by May 10th.

Without Dauerfrist: Due by the 10th of the following month (e.g. January → February 10th).

With Dauerfrist (recommended): Due by the 10th of the second month after the period:
Jan → Mar 10 • Feb → Apr 10 • Mar → May 10 • Apr → Jun 10 • May → Jul 10 • Jun → Aug 10 • Jul → Sep 10 • Aug → Oct 10 • Sep → Nov 10 • Oct → Dec 10 • Nov → Jan 10 • Dec → Feb 10

Quarterly (with Dauerfrist):
Q1 (Jan–Mar) → May 10 • Q2 (Apr–Jun) → Aug 10 • Q3 (Jul–Sep) → Nov 10 • Q4 (Oct–Dec) → Feb 10

The payment deadline matches the filing deadline. Late submissions may incur penalties (Verspätungszuschlag).

Yes! You must file a “zero report” (Nullmeldung) every month, even if you had no sales or purchases. Simply submit the filing with all values at zero. Failure to file can result in estimated assessments and penalties from the Finanzamt.

If you file monthly and use a Dauerfrist, you must pay a Special Advance Payment (Sondervorauszahlung / SVA) equal to 1/11 of your prior year’s total VAT. It is due by February 10th each year.

The SVA is automatically deducted in your December filing (Kz 39). If you file quarterly, no SVA is required.

New businesses with no prior-year data can set the SVA to €0.

A Dauerfrist extends your monthly VAT filing deadline by one month. In return, you must pay a Special Advance Payment (SVA) of 1/11 of your previous year’s total VAT. This SVA is deducted in your December filing. You can set this up in the Settings tab.

Steuernummer (Tax Number): A German tax number assigned by your local Finanzamt (e.g. 123/456/78901). Used for domestic tax filings.

USt-IdNr (VAT ID): An EU-wide VAT identification number starting with “DE” (e.g. DE123456789). Used for cross-border EU transactions and must appear on invoices to EU businesses.

Filing frequency depends on your prior-year VAT (as of 01.01.2025):

Monthly: If your VAT exceeded €9,000 in the previous year
Quarterly: If your VAT was between €2,000 and €9,000
Annual only: If your VAT was under €2,000

New businesses (2021–2026 special rule): Filing frequency is based on your projected VAT for the year, not automatically monthly. If the projected annual VAT is under €9,000, quarterly filing is sufficient.

Regardless of filing frequency, an annual VAT return (Umsatzsteuererklärung) is always required.

SEPA direct debit allows the Finanzamt to automatically collect VAT payments from your bank account on the due date. We strongly recommend it because:
- No risk of missed payments or late fees
- Payments are collected automatically
- You can suspend it for specific months in Settings if needed

Without SEPA, you must manually transfer the correct amount with the right reference number before the deadline.

Payment (you owe): Your output VAT (tax on your sales) exceeds your input VAT (tax on your purchases). You need to pay the difference to the Finanzamt.

Refund (you receive): Your input VAT exceeds your output VAT. This is common for Amazon FBA sellers or businesses with high purchase costs. The Finanzamt will transfer the refund to your bank account.

The ZM (Recapitulative Statement) is a mandatory EU report for cross-border transactions. You must file it if you:
- Delivered goods to businesses in other EU countries (Kz 41)
- Provided services to EU businesses under reverse charge (Kz 21)

The ZM lists each EU business partner with their VAT ID and the transaction amount. It’s filed together with your monthly VAT return.

A German-compliant invoice must contain:
• Full name and address of the supplier and recipient
• Tax number (Steuernummer) or VAT ID (USt-IdNr) of the supplier
• Invoice date and a sequential invoice number
• Description of the goods or services (quantity and type)
• Date of delivery or service
• Net amount broken down by tax rate
• Applicable tax rate and tax amount
• For credit notes: the label “Gutschrift”

Important: Missing or incorrect details can cause the Finanzamt to deny your input tax deduction (Vorsteuerabzug). Corrections are possible but do not apply retroactively — the deduction only counts from when a correct invoice exists.

Yes. You can submit a correction filing for any previous period. Go to your Filings tab, click on the period you want to correct, and submit updated numbers. The correction replaces the original filing at the Finanzamt.

Yes. A previously submitted VAT return can be corrected by filing an amended return (berichtigte Anmeldung) for the same period. The new filing replaces the original one at the Finanzamt.

Refund amounts can also be offset against other outstanding tax liabilities, or assigned to third parties upon request. Contact us if you need to arrange this.

If you receive any letter or communication from the Finanzamt, please forward it to us immediately at [email protected]. As your tax representative, we handle all communication with the tax office on your behalf. Do not respond directly without consulting us first.