Filing the German VAT Pre-Return (Umsatzsteuer-Voranmeldung) on Time via ELSTER

Businesses that regularly collect VAT must not only remit it to the German tax office, but also report it in advance via ELSTER on time. If this deadline is missed, surcharges are incurred automatically, regardless of when the tax payable is actually settled.

In brief: The VAT pre-return (Umsatzsteuer-Voranmeldung) requires all VAT-liable businesses that do not use the small business regulation to report the VAT they have collected and the deductible input tax electronically to the tax office through the ELSTER portal at regular intervals, either monthly or quarterly depending on the amount of the prior year's VAT. The legal basis is § 18 UStG and §§ 46–48 UStDV. If the deadline is missed, late-filing and late-payment surcharges apply.

Who is affected by the VAT pre-return?

In principle, it affects all businesses that provide VAT-liable services and do not use the small business regulation. Anyone who regularly collects VAT must file a pre-return under § 18 UStG and remit the tax collected, less deductible input tax, to the tax office, regardless of legal form or industry. This applies to sole proprietors as well as partnerships and corporations as soon as they generate VAT-liable turnover. Small businesses are exempt from this obligation, as they do not charge VAT and therefore have none to pass on to the tax office. From an economic perspective, VAT is a pass-through item for VAT-liable businesses: it is collected from customers and, less the input tax they paid themselves, passed on to the tax office via the pre-return.

How often must you file the pre-return?

How often the pre-return is due depends on the prior year's VAT: if it exceeded €9,000, the report is due monthly; otherwise a quarterly pre-return is sufficient. If the prior year's tax was up to €2,000, an exemption from the pre-return obligation is even possible under certain conditions. Business owners should be able to work out this classification themselves so that they can plan the relevant deadline reliably. In practice, founders often file monthly at first; after the first full year it is worth having the filing frequency reviewed, since it is determined anew based on the prior year's VAT that is then relevant.

By when must the pre-return be submitted?

The deadline ends on the 10th day of the month following the end of the reporting period, so for the January pre-return it is February 10. Submission is exclusively electronic via ELSTER; paper filing is not provided for. For the report to be filed on time, the bookkeeping for the period in question must be completed in good time, because output VAT and input tax must be established before submission. Anyone who regularly needs more time can apply for a permanent deadline extension of one month; the prerequisite is a special advance payment of one eleventh (1/11) of the prior year's tax.

What do you need to do in practice?

The VAT pre-return follows several consecutive steps, which can be repeated routinely period after period with well-organized ongoing bookkeeping:

1. Determine the filing frequency based on the prior year's VAT (monthly, quarterly or exempt).
2. Calculate the output VAT and deductible input tax for each period from your bookkeeping.
3. Submit the pre-return electronically via ELSTER by the 10th of the following month.
4. Pay the tax due to the tax office on time (or use a direct debit mandate).
5. If needed, apply for a permanent deadline extension with a special advance payment to gain an extra month.

Which tax and other obligations apply to your company specifically can be seen at a glance with a tool such as Company Audit.

What happens if you miss the deadline?

Anyone who misses the deadline must expect late-filing and late-payment surcharges, which are set by the tax office regardless of whether the tax payable is settled later. For businesses, this means a double risk: the additional financial burden of the surcharges and the extra administrative effort when missed reports have to be corrected retroactively. A direct debit mandate at least prevents a forgotten transfer from triggering a late-payment surcharge on the tax payable in addition to the late report.

Frequently asked questions

Do I have to file a VAT pre-return as a small business?

No. Anyone who uses the small business regulation is exempt from the VAT pre-return, since no VAT is charged or collected. As soon as this regulation is no longer used, the regular pre-return obligation under § 18 UStG applies.

What happens if I forget the VAT pre-return?

If the deadline is missed, the tax office sets late-filing and late-payment surcharges, regardless of how high the tax payable is in the period concerned. A direct debit mandate at least protects against a forgotten transfer triggering a late-payment surcharge on the tax payable in addition to the report.

What does a permanent deadline extension do?

The permanent deadline extension postpones the filing deadline by one month and thus creates additional room for bookkeeping. The prerequisite is a special advance payment of one eleventh (1/11) of the prior year's tax.

Does my filing frequency change automatically?

No, the filing frequency is determined anew each time based on the prior year's VAT and should be actively reviewed, especially after the first business year, since founders often file monthly at first.

Can I also submit the pre-return in writing by post?

No. Under § 18 UStG in conjunction with §§ 46–48 UStDV, the VAT pre-return must be submitted electronically via ELSTER; paper filing is not provided for.

Source: § 18 UStG · §§ 46–48 UStDV. This article is general information and does not replace legal advice in individual cases. As of: July 2026.