Everything About the Advance VAT Return

In our expert article, we examine in detail the basics and regulations of the advance VAT return according to the Value Added Tax Act (UStG) as well as the associated obligations, deadlines, and possible sanctions.

1. Basics of the Advance VAT Return

The advance VAT return is an obligation for entrepreneurs according to the UStG. They must submit this by the tenth day after the end of the pre-registration period. Additionally, an annual declaration is required by July 31 of the following year. The responsibility for VAT lies with the tax office of the district where the company is primarily active.

2. Who is Obliged to Submit?

According to the UStG, individuals engaged in commercial or self-employed activities are obliged to submit the advance VAT return. Small business owners under § 19 UStG have restrictions on pre-registration under certain turnover limits.

3. When Must Submission Occur?

The pre-registration must be submitted according to the UStG by the tenth day after the end of the pre-registration period. There are various pre-registration periods depending on the size of the turnover and the duration of the company's existence.

3.1. Pre-registration Period

The basic pre-registration period is the quarter, with exceptions depending on the turnover level. Start-ups must submit monthly pre-registrations in the first two years.

3.2. Permanent Extension of Deadline

Companies can apply for an extension, which represents a permanently effective extension for the respective year.

4. Consequences of Late Submission

In the event of late submission of the pre-registration, the tax office may impose a late fee. Similarly, late payment may result in default surcharges.

5. How is the Pre-registration Structured?

The pre-registration includes information about the company, the pre-registration period, and sales at various tax rates. Information on tax-free sales, special circumstances, and input tax amounts must also be provided.

6. Sanctions for Violations

Violations due to incorrect or incomplete information in the pre-registration can be considered tax evasion. The tax office may impose late fees or default surcharges.

7. Correction of Assessment

The self-calculated tax in the pre-registration is treated as a tax declaration. A correction is possible at any time by submitting a corrected pre-registration.

This article provides a comprehensive overview of the advance VAT return and its significance for companies. It is important to know the legal regulations and meet the deadlines to avoid sanctions.