Advance returns, tax returns & deadlines · 3.1

What is the advance VAT return?

Short answer

With the advance VAT return (Umsatzsteuer-Voranmeldung), your company calculates for itself how much VAT it owes for a month or a quarter and submits this electronically to the tax office. By the 10th following the end of the period, the filing must be submitted and the payment transferred.

Key points

The advance return includes the VAT (Umsatzsteuer) from your outgoing invoices, the input tax (Vorsteuer) from your incoming invoices, and special cases such as reverse charge.
The result is either the amount payable (Zahllast) or a refund claim.
Transmission is electronic, via ELSTER or software with an ELSTER interface. Paper is not permitted.
The advance return is a self-assessed tax return (Steueranmeldung): it takes effect like a tax assessment subject to review (Steuerbescheid unter Vorbehalt der Nachprüfung). You do not need to wait for a formal notice to make payment.
After the end of the year, the annual VAT return (Umsatzsteuer-Jahreserklärung) follows, in which all advance returns are consolidated and corrected.

Figures & thresholds (as of November 2026)

Filing and payment: by the 10th of the following month or after the end of the quarter
If the 10th falls on a weekend or a public holiday, the deadline shifts to the next business day

Legal basis

§ 18 UStG§ 168 AO§ 108 AO

Continue

Next video: Monthly or Quarterly: How Often Do I Need to File?
Related: What is the Umsatzsteuer-Zahllast (VAT payable)?

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