Umsatzsteuererklärung einreichen

As an entrepreneur, you must always pay tax on each of your sales. You first invoice your customers for the sales tax and then pay this to the tax office, minus the input tax.

As an entrepreneur, you make advance payments on your annual sales tax through advance sales tax returns. In addition to the advance VAT returns, you must also submit an annual VAT return. The turnover for the entire calendar year is taken into account here. The amounts resulting from your advance returns are offset against your annual tax liability. As part of your VAT return, you calculate the tax to be paid to the tax office yourself or determine the surplus that results in your favor. After filing your VAT return, you will either receive a refund from the tax office or have to pay the missing amount.

Exceptions for entrepreneurs who apply the small business rule

Entrepreneurs who apply the small business rule are generally exempt from submitting VAT returns from the 2024 tax period. An entrepreneur who may apply the small business regulation until the 2024 tax period is anyone who

• has a turnover plus VAT of no more than EUR 22,000 in the previous calendar year and
• has an expected turnover plus VAT of no more than EUR 50,000 in the current calendar year.

Submission of the VAT return

Since the 2011 assessment period, companies and certain other groups of people have been obliged to submit their annual tax returns to the tax office electronically. This applies to VAT returns for tax periods ending after 31.12.2010.

Responsibility

You must contact the tax office in whose district you operate your business entirely or at least predominantly, i.e. the place where, for example, your practice, production facility or office is located and where you

• offer or carry out your commercial or professional activity,
• receive orders and prepare their execution and
• receive payments.

Requirements

• You are based in Germany with your company and generate taxable sales.
• Until the 2024 tax period, the following also applies: You may not apply the small business rule if you:
  
  • generated sales plus VAT of more than EUR 22,000 in the previous calendar year and
  • in the current calendar year, you are expected to generate turnover plus VAT of more than EUR 50,000.
• You must always submit your VAT return electronically, for example via the ELSTER portal.
• You have regularly submitted advance VAT returns, the frequency depends on the amount of the payment burden (monthly or quarterly).
• Your incoming and outgoing invoices contain the mandatory information required by law in order to be able to claim input tax deduction.
• If you claim tax deductions for cross-border deliveries and services within the European Union, you can submit the relevant evidence.

What documents do I need?