Advance returns, tax returns & deadlines · 3.3

Do I have to file if nothing happened?

Short answer

Yes. If your company is required to file an advance VAT return (Umsatzsteuer-Voranmeldung), you must submit it even if nothing happened during the period. You simply report zero. The obligation only lapses if the tax office has explicitly exempted you.

Key points

The obligation depends on the advance return period, not on whether there was any turnover.
A missing advance return can lead to reminder notices, coercive fines (Zwangsgeld), or an estimated tax assessment (Schätzung).
Especially during the initial phase before your first revenue, filing is often worthwhile: you receive input tax (Vorsteuer) from initial purchases back sooner.
If your tax liability remains permanently very low, you can apply to the tax office for an exemption from advance returns.

Legal basis

§ 18 Abs. 1 und 2 UStG§ 162 AO§ 328 AO

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Next video: What is a permanent deadline extension (Dauerfristverlängerung)?
Related: Missed a Deadline: What Happens Now?

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