Advance VAT return, general information

Entrepreneurs are generally obliged to submit advance sales tax returns. The advance notifications must be submitted electronically to the tax office.
Advance VAT return transmitted electronically


  • For more information on the pre-registration period and the submission deadlines, see the links.
  • If the company is not yet managed for (sales) tax purposes, the start-up office of the tax office is responsible
  • The personal income tax, corporation tax or assessment office is responsible for certificates in tax matters or certificates of residence.
Section 18 of the Sales Tax Act

Related Links

  • ELSTER home page
  • Sales tax advance notification, advance notification period
  • Advance VAT return, submission deadline

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