Understanding VAT (Umsatzsteuer) · 2.3
What is the Umsatzsteuer-Zahllast (VAT payable)?
Short answer
The Zahllast (VAT payable) is the Umsatzsteuer (value-added tax) from your outgoing invoices minus the Vorsteuer (input tax) from your incoming invoices. This is the exact amount your company transfers to the tax office.
Key points
Example for one month: Invoices totaling €10,000 net result in €1,900 VAT. Purchases generated €400 in input tax. Zahllast: €1,500.
- If the input tax is higher than the VAT, you receive a refund for the difference. This is called a Vorsteuerüberschuss (input tax surplus).
- You calculate the Zahllast yourself in the Umsatzsteuer-Voranmeldung (advance VAT return).
- The previous year's Zahllast determines whether you file monthly or quarterly.
Zahllast is not revenue: Two companies with the same revenue can have very different VAT liability amounts.
Legal basis
Continue
- Next video: 19%, 7% or Tax-Exempt: Which Tax Rate Applies?
- Related: Monthly or Quarterly: How Often Do I Need to File?
With Pluto
← Back to topicIn Pluto, you see your current Zahllast continuously, not just when submitting your advance return.
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