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Tax ABC · 8.1

Zahllast (VAT payable)

Short answer

The VAT from your outgoing invoices minus the input VAT from your incoming invoices. This is the amount your company actually transfers to the tax office.

Key points

Example: €1,900 output VAT − €400 input VAT = €1,500 VAT payable.

Legal basis

§ 16 UStG

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  • In detail: What is the Umsatzsteuer-Zahllast (VAT payable)?
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Pluto Tax is a software tool that supports you in preparing your own tax returns. It does not provide tax advice within the meaning of the German Tax Advisory Act (Steuerberatungsgesetz). For individual tax advice, please consult a tax advisor.

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