Pre-register sales tax

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ELSTER (electronic tax return)

Detailed description

Sales tax, also known as value added tax, is levied on various transactions, for example:


- if you sell goods or services,


- when importing goods from countries outside the European Union (the so-called import VAT is levied by customs),


- when purchasing goods from other countries of the European Union, which is known as intra-community acquisition.



As a business owner, you must remit the sales tax you have collected to the tax office. At the same time, you have the right to reclaim input tax. Input tax is the sales tax you paid on purchases for your business.



You calculate the difference between your VAT collected and the input tax paid in your VAT return. This difference is then either paid to the tax office or refunded by them.



You do not have to submit a monthly VAT return if:


- your sales are exempt from VAT and you are not entitled to deduct input tax,


- You are a small business owner and do not have a VAT identification number or


- you apply the special scheme for flat-rate agriculture and forestry.



If your total VAT in the last year did not exceed €2,000, the tax office may exempt you from the obligation to submit regular VAT returns. In this case, you only need to submit one annual VAT return.



If you're just starting your business, whether you need to submit an advance VAT return depends on the expected amount of VAT in the current year. From the second year onwards, the actual tax from the previous year will be converted into an annual tax and used as the basis.

 

Information

Prerequisites

  • You are self-employed in a commercial or professional activity. This is the case if you intend to generate long-term income from it.
  • For example, your company belongs to one of the following groups:
    • natural persons, i.e. individuals, for example:
      • Retailers
      • Craftsmen and women
    • legal entities, for example:
      • Public limited company (AG)
      • Limited liability company (GmbH)
      • cooperative
      • registered association or foundation
    • Associations of persons, for example:
      • Civil law partnership (GbR)
      • General partnership (OHG)
      • Limited partnership (KG)

Documents required

  • Advance VAT return
  • when requested:
    • invoices,
    • contracts or
    • similar documents

Please note

  • If you fail to pay the advance payment or assessed VAT, do so in full, or do so late, you are committing an administrative offense, which can be punished with a fine of up to EUR 30,000.
  • The amount of VAT depends on the goods or services you supply. There are three different tax rates:
    • General tax rate: 19 percent
      • This applies to most goods and services.
    • Reduced tax rate: 7 percent
    • The reduced tax rate applies, among other things, to:
      • almost all food (except drinks)
      • Tickets for local public transport
      • Rail journeys
      • Sales of books and newspapers
    • Tax rate of 0 percent (zero tax rate)
    • The zero-rate VAT applies to certain supplies and services, for example:
      • the supply of certain photovoltaic systems
      • certain other components that belong to a photovoltaic system

Deadlines


  • Submit your VAT returns no later than 10 days after the end of the return period (month/quarter).

  • You can request an extension of the deadline for submitting advance declarations and making advance payments by one month (permanent extension).

  • If you submit your monthly VAT return, you must make a special advance payment. This amounts to one-eleventh of the total advance payments for the previous calendar year.



  • The frequency with which you must submit advance VAT returns depends on the amount of VAT in the previous calendar year:

    • between 2,000 euros and 9,000 euros in VAT: You submit the advance returns quarterly.

    • more than 9,000 euros in VAT: You submit the advance returns monthly.


Procedure

  • You submit the VAT return electronically, for example
    • with the online product of the tax administration "My ELSTER – Your Online Tax Office" or
    • with another tax program.
  • You open the program and log in with your access data.
  • You follow the program's instructions and provide all the required information.
  • You send the advance VAT return to the responsible authority.
  • The responsible authority will check your information.
  • Your sales tax will be calculated.
  • You must transfer any advance payment due to the responsible office on time. Alternatively, you can issue a SEPA direct debit mandate.
  • Any excess will be refunded automatically.

Processing time

no


You will only be reimbursed for any surplus once the responsible authority has approved it.

Fees

There are no direct costs for the transmission of the advance sales tax return.

Legal remedies


  • Objection

  • suit

Legal basis

Section 18 of the Value Added Tax Act (UStG)


https://www.gesetze-im-internet.de/ustg_1980/__18.html

Links on the Internet

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Last updated: 08.02.2026