Monthly VAT Filing

Filing period

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Tax Number: ___/___/_____

Step 1 of 5 · Sales & income

Confirm what changed.

Last month's values are shown beside each line (your last return). Update what changed — everything else stays the same.

1. Did you deliver goods or provide services that are taxable in Germany?

2. Did you deliver goods to businesses in other EU countries?

3. Did you export goods to countries outside the EU?

4. Did you provide services to businesses in other EU countries?

5. Did you provide services to businesses outside the EU?

Step 2 of 5 · Purchases & input VAT

What did you buy?

Deductible VAT on invoices you paid. Include input tax from EU suppliers and imports.

6. Did you purchase goods from other EU countries?

7. Did you receive services from businesses in the EU?

8. Did you receive services from businesses outside the EU?

9. Do you have input tax to claim from German purchase invoices?

Deductible input tax amounts Enter the VAT amount from German invoices — not the net price. E.g. "19% USt: 190.00 €" → enter 190.00.

ℹ What is included? (with examples)

The total VAT shown on invoices you received from German suppliers this month. This is the tax you can reclaim.

Examples: VAT on office rent, German supplier invoices, professional services from German firms, Amazon FBA fees (if billed with German VAT), Deutsche Post shipping.

Enter only the VAT amount (not the net or gross). If an invoice shows "19% USt: 190.00 EUR", enter 190.00.

Input VAT from intra-community acquisitions (Kz 61)

Input VAT from intra-community acquisitions (Kz 61) VAT on goods purchased from other EU countries (reverse charge on acquisitions).

Input VAT from reverse charge services (Kz 67)

Input VAT from reverse charge services (Kz 67) Deductible VAT from services received under the reverse charge mechanism (Section 13b UStG).

Input VAT from flat-rate farmers (Kz 63)

Input VAT from flat-rate farmers (Kz 63) VAT from invoices issued by agricultural businesses using the flat-rate scheme (§ 24 UStG).

Input VAT from new vehicle purchases (Kz 59)

Input VAT on intra-community new vehicle purchases (Kz 59) VAT on new vehicles acquired from other EU member states.

Reduction of input VAT deduction (Kz 68)

Reduction of input VAT deduction (Kz 68) Correction for previously over-claimed input VAT. This amount reduces your input VAT deduction (adds to your payment).

10. Did you pay import VAT on imports from non-EU countries?

11. Are there any other VAT-related matters?

Step 3 of 5 · Cross-border EU

Your EU customers this month.

We file a Zusammenfassende Meldung (EU recapitulative statement) alongside your return. Every VAT ID is checked against VIES. Skip if you had no EU B2B transactions this month.

Step 4 of 5 · Review

One final look.

When you submit, we review your numbers and file with the Finanzamt via the Finanzamt within 1 business day.

Output VAT €0.00

Deductible input tax - €0.00

thereof input tax from intra-Community acquisitions (Kz 61) €0.00

thereof input tax reverse charge (Kz 67) €0.00

Prepayment / Refund €0.00

What happens next

Step 5 of 5 · Submit

Ready to file.

Confirm and we'll file this with the Finanzamt via the Finanzamt.

Filing

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VAT result

€0.00

I confirm the figures are accurate to the best of my knowledge.

How to fill this out Enter all amounts as net values (without VAT) in EUR. The VAT is calculated automatically. Fields you don't need can be left at 0. Most Amazon FBA sellers only need to fill in the first section (sales at 19%) and the input VAT section.

A. Taxable Sales Most common

Sales at 19% Kz 81 Standard rate. Most of your German sales fall here.

0.00

Sales at 7% Kz 86 Reduced rate (e.g. food, books, newspapers).

0.00

Sales at 0% Kz 87 Taxable sales with 0% VAT rate (special cases).

0.00

Other tax rates Kz 35 Sales at rates other than 19%, 7%, or 0% (enter VAT amount manually).

Agricultural businesses with USt-IdNr. Kz 77 § 24 UStG — flat-rate farmers with intra-community deliveries.

0.00

Manufactured goods (Handwerkserzeugnisse) Kz 76 § 24 UStG — flat-rate for specific manufactured goods.

0.00

Net amount (EUR) VAT (auto-calculated)

B. Tax-free sales (exports & intra-EU)

▼

Intra-community deliveries Kz 41 Sales to VAT-registered businesses in other EU countries. You need their USt-IdNr.

tax-free

New vehicles to buyers without USt-IdNr. Kz 44 Intra-community delivery of new vehicles to non-VAT-registered buyers.

tax-free

New vehicles outside business Kz 49 Delivery of new vehicles by non-business sellers (occasional sellers).

tax-free

Export sales (non-EU) Kz 43 Sales shipped outside the EU. Requires export documentation.

tax-free

Tax-free sales without input VAT deduction Kz 48 Tax exemptions under § 4 Nr. 8-29 UStG (e.g. financial services, insurance).

tax-free

C. Intra-community acquisitions (purchases from EU)

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What is this? When you buy goods from another EU country and they're shipped to Germany, you may need to report and self-assess VAT (reverse charge). This is common if you purchase stock from EU suppliers for your Amazon FBA inventory.

Tax-free acquisitions (specific goods) Kz 91 IG acquisitions of goods that are tax-free under specific provisions.

tax-free

IG acquisitions at 19% Kz 89 Goods purchased from EU suppliers, subject to German VAT at 19%.

0.00

IG acquisitions at 7% Kz 93

0.00

IG acquisitions at 0% Kz 90

0.00

IG acquisitions — other rates Kz 95 Enter VAT amount manually for non-standard rates.

New vehicles without USt-IdNr. Kz 94 IG acquisition of new vehicles from sellers without USt-IdNr.

0.00

D. Reverse charge received (Sec. 13b UStG)

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When does this apply? If you received services from a business in another EU country (e.g. Amazon fees, software subscriptions, consulting), you must self-assess VAT under the reverse charge mechanism.

Services from EU businesses Kz 46/47 Sec. 13b Abs. 1 UStG — services received from other EU businesses.

0.00

Sales under GrEStG Kz 73 Sales subject to real estate transfer tax (Grunderwerbsteuergesetz).

0.00

Other reverse charge Kz 84/85 Sec. 13b Abs. 2 Nr. 1, 2, 4-12 UStG — other services where you owe the VAT.

0.00

E. Supplementary info (triangular transactions etc.)

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IG triangular transactions Kz 42 Intra-Community triangular transactions — simplified triangular transaction procedure.

info only

Sales where buyer owes VAT Kz 60 Your sales where the recipient is the tax debtor under Sec. 13b.

info only

Non-taxable services to EU Kz 21 Services to EU businesses not subject to German VAT (reported for ZM).

info only

Other non-taxable sales Kz 45 Remaining non-taxable sales not covered by Kz 21 or Kz 42.

info only

Reduction of taxable base Kz 50 § 17 UStG — corrections (e.g. credit notes, refunds) reducing the original taxable amount.

info only

F. Input VAT (Vorsteuer) Deductible

What is input VAT? VAT you paid on purchases for your business in Germany. This gets deducted from the VAT you collected on your sales. Make sure you have proper invoices (Rechnungen) for all amounts claimed here.

Input VAT from invoices Kz 66 VAT shown on invoices from your German suppliers (e.g. Amazon fees, shipping, packaging).

-0.00

Input VAT from IG acquisitions Kz 61 VAT on intra-community acquisitions (matches section C above).

-0.00

Import VAT paid (EUSt) Kz 62 VAT paid at customs when importing goods from outside the EU into Germany.

-0.00

Input VAT from reverse charge Kz 67 VAT on Sec. 13b services (matches section D above).

-0.00

Input VAT — flat-rate averages Kz 63 § 23 UStG — input VAT calculated via flat-rate method.

-0.00

Input VAT — new vehicles outside business Kz 59 VAT on IG acquisition of new vehicles by non-business buyers.

-0.00

Input VAT correction (Berichtigung) Kz 64 § 15a UStG — correction of input VAT deduction from prior periods.

-0.00

Reduction of input VAT Kz 68 § 17 UStG — reduction of deductible input VAT (e.g. from credit notes received).

+0.00

G. Other adjustments

▼

Change of taxation method Kz 65 Adjustment when switching between Soll- and Ist-Versteuerung.

0.00

VAT incorrectly shown on invoices Kz 69 § 14c UStG — VAT that was incorrectly or unjustifiably shown on invoices.

0.00

Deduction of Sondervorauszahlung Kz 39 Annual special advance payment deduction (only in December / Q4 filing).

-0.00

Summary

Total output VAT (you owe) EUR 0.00

Total input VAT (you deduct) - EUR 0.00

VAT prepayment / refund EUR 0.00

What do these numbers mean?

Positive amount = you owe this to the Finanzamt (Vorauszahlung). If you set up SEPA, it will be debited automatically.
Negative amount = the Finanzamt owes you a refund (Uberschuss). It will be credited to your bank account.

I confirm that the numbers above are correct and match my records for this period.

Monthly VAT Filing

Confirm what changed.

What did you buy?

Your EU customers this month.

EU Partner Details for ZM Filing

One final look.

What happens next

Ready to file.

A. Taxable Sales Most common

B. Tax-free sales (exports & intra-EU)

C. Intra-community acquisitions (purchases from EU)

D. Reverse charge received (Sec. 13b UStG)

E. Supplementary info (triangular transactions etc.)

F. Input VAT (Vorsteuer) Deductible

G. Other adjustments

Summary