Pre-register sales tax
As a company, you usually have to submit advance sales tax returns to the tax office on a monthly or quarterly basis.
- You are engaged in a commercial or professional activity on a self-employed basis. This is the case if you intend to generate income from it on a permanent basis.
Your business belongs to one of the following groups:
natural persons, i.e. individuals, for example:
- craftsmen and craftswomen
- Homeowners with a photovoltaic system
legal entities, for example:
- Joint stock company
- Limited liability company (GmbH)
- registered association or foundation
Associations of persons, for example:
- Civil law partnership (GbR)
- General partnership (OHG)
- Limited partnership (KG).
You submit the advance return for sales tax electronically via the officially specified interface, for example
- with the free online product of the tax authorities "My ELSTER - Your Online Tax Office" or
- with a commercial tax program.
If you use "My ELSTER," proceed as follows:
- For example, visit "My ELSTER - Your Online Tax Office" on the Internet.
- Log in with your access data and your personal security procedure.
- Select the menu item "Advance return for sales tax".
- Select the relevant calendar year.
- In the following step, select the transfer of previous data or continue without data transfer.
- Enter your data on the following pages. "My ELSTER" will guide you through the entire procedure.
- At the end of the procedure, "My ELSTER" checks your data and calculates the advance VAT payment due or any surplus.
- Send the electronic advance VAT return.
- If an advance payment is due, you must transfer it to the relevant tax office by the due date, or you can give the tax office a SEPA direct debit mandate. You will automatically be reimbursed for any surplus.
Alternatively, you can also transfer the advance VAT return directly from a commercial tax program to ELSTER via the electronic interface.
This is a declaration or filing deadline.
You must submit the advance VAT returns by the 10th day after the end of the advance return period (month/quarter) at the latest.
Upon request, the tax office may extend the deadline for submitting the advance returns and for paying the advance payments by one month (extension of the standing deadline).
If you submit the advance return for VAT on a monthly basis, the granting of a permanent deadline extension depends on you paying a special advance payment.
- Advance VAT return
- You may need to attach purchase invoices, contracts or similar documents, or send them separately.
This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.
Mein ELSTER - Ihr Online-Finanzamt
ELSTER steht für „Elektronische Steuererklärung“ und ermöglicht eine medienbruchfreie und sichere elektronische Übertragung jeglicher Steuerdaten zwischen Bürgerinnen und Bürgern, Steuerberatungsbüros, Arbeitgebern, Kommunen, Verbänden, Finanzbehörden und sonstigen Institutionen.
Links to more information
Responsible for editing:Bundesministerium der Finanzen
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