Form detail
BZSt Form UStVA
Umsatzsteuer-Voranmeldung (VAT Preliminary Return)
Country
Germany
Revision year
2024
Methods
efile
Updated
2026-05-20
Umsatzsteuer-Voranmeldung (VAT Preliminary Return)
Periodic preliminary VAT return for German VAT-registered businesses.
Who must file: German VAT-registered businesses required to file monthly or quarterly Voranmeldungen.
Practical overview
German VAT preliminary returns are filed via Elster monthly (if VAT in prior year exceeded EUR 7,500), quarterly (between EUR 1,000 and EUR 7,500), or annually only. The annual VAT return (USt-Jahreserklärung) is filed separately. The Standard VAT rate is 19 percent; reduced rate is 7 percent for certain goods.
Practical steps
- Determine filing frequency based on prior-year VAT.
- Reconcile output and input VAT.
- File UStVA via Elster by the 10th of the following month (with possible 1-month extension via Dauerfristverlängerung).
- Pay any net VAT due.
Due-date notes
10th of the following month; extendable to 10th of second following month via Dauerfristverlängerung.
Timing: 10th of next month
Penalty snapshot
Verspätungszuschlag and Säumniszuschlag apply for late filing and late payment.
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormBZSt KSt 1 A
Cited by
- FormBZSt KSt 1 A
Primary sources
- Bundesfinanzministerium - UmsatzsteuerVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.