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Umsatzsteuererklärung einreichen

  • Unternehmensstart und Gewerbezulassung
  • Steuern und Abgaben 



    	    

		    
Procedure

            			
You submit your VAT return to your local tax office. You can use tax software with an ELSTER link or the ELSTER portal directly: 


  • You open "ELSTER - your online tax office".
  • Log in with your access data and your personal security procedure.
  • Under "Forms & services", click on "All forms" and then on "VAT".
  • Click on "VAT return" and select the year for which you wish to submit the VAT return.
  • Complete the main application and all relevant attachments online, upload the required supporting documents and submit everything digitally to the tax office.

In exceptional cases, the tax office may waive electronic transmission. In this case, you must submit a tax return using the officially prescribed form and sign it in person.

			
Legal bases
			
More information
Legal remedy: 


  • Objection: This must be submitted to the tax office in writing or for recording in due time.
  • Application for suspension of enforcement: Can be submitted at the same time as the objection in order to suspend the payment obligation until a decision has been made on the objection.
  • Action before the tax court: If the objection is rejected, you can file an action with the tax court within one month of receiving the objection decision.
  • Application for amendment or correction: If there are obvious errors in the tax assessment notice, you can submit an application for correction due to obvious inaccuracy.