Pre-register VAT Unfortunately this specification of service has not yet been completely translated.

VAT is also called VAT. Subject to deliveries and other services, the import of goods from the non-EU third country (the resulting import turnover tax is levied by customs) and the purchase of goods from the countries of the European Union (so-called intra-Community acquisition). Amount of tax General tax rate: 19 percent Reduced tax rate: 7 percent It applies, for .B, to the supply of almost all foodstuffs (except beverages and restaurant sales) as well as to local passenger transport, the transport of passengers by rail and to sales of books and newspapers. Temporary reduction of tax rates from 19 to 16 percent and from 7 to 5 percent from 1 July 2020 to 31 December 2020. For catering and catering services (with the exception of beverages), the tax rate of 5 percent applies from 1 July 2020 to 31 December 2020 and from 1 January 2021 to 30 June 2021 the tax rate of 7 percent. From 1 July 2021, restaurant and catering services will be subject to the tax rate of 19 percent. Companies must pass on the VAT to the tax office. In return, however, they can reclaim the input tax, i.e. the VAT on incoming invoices.

If applicable, incoming invoices, contracts or the like


Für die Übermittlung der Voranmeldungen ist ein Sicherheitszertifikat erforderlich. Um dieses zu erhalten, muss eine Registrierung über www.elster.deOpens in new window erfolgen.


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Preconditions
You are self-employed in a commercial or professional activity. Commercial or professional is any activity that is designed in the long term to generate income. The ability to be an entrepreneur is possessed by all natural persons (individuals who operate a company within the meaning of the UStG, e.B. retailers, craftsmen, homeowners), legal entities (e.B. AG, GmbH, cooperatives, registered associations, foundations) and Associations of persons (e.B. GbR, OHG, KG).

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  • Wenn Sie als Gründerin oder Gründer eines Unternehmens erstmalig eine berufliche oder gewerbliche Tätigkeit aufnehmen, müssen Sie im Jahr der Unternehmensgründung und im folgenden Kalenderjahr monatliche Umsatzsteuer-Voranmeldungen abgeben, wenn Ihre an das Finanzamt abzuführende Umsatzsteuer im Jahr der Gründung voraussichtlich 7.500 Euro übersteigt. Im Jahr nach Aufnahme der Tätigkeit muss die Umsatzsteuerzahllast in eine Jahreszahllast hochgerechnet werden. Ergibt sich dabei eine Zahllast von weniger als 7.500 Euro, bleibt es bei den quartalsweisen Voranmeldungen. Übersteigt die Zahllast den Betrag von 7.500 Euro sind monatliche Voranmeldungen abzugeben.
If the VAT for the previous calendar year was more than 7,500 euros, advance VAT returns must be submitted monthly in the current year. If the previous year's tax was not more than 1,000 euros, the tax office can exempt you from submitting advance VAT returns. In this case, only one annual declaration must be submitted. If there has been a surplus in your favor of more than 7,500 euros for the previous calendar year, you can choose the calendar month as the pre-registration period instead of the calendar quarter. If you are the founder of a company for the first time taking up a professional or commercial activity, you must submit monthly advance VAT returns in the year of the company foundation and in the following calendar year. You have to pay the self-calculated tax.

Responsible for the content
Bavarian State Ministry of Finance and Homeland

Last update or date of publication
15.10.2020