VAT Advance notification

The entrepreneur must submit a VAT return for the respective pre-registration period. Pre-sales VAT must in principle be made after the end of each calendar quarter. However, if the VAT of the entire previous year exceeds EUR 7,500, the pre-sales VAT declarations must be submitted after each calendar month. If the sales tax of the previous year does not exceed 1,000 euros, the tax office can exempt the entrepreneur from submitting advance declarations. Then only a vat annual declaration is to be made. If a pre-tax surplus of more than EUR 7,500 is obtained for the previous calendar year, the entrepreneur can choose: instead of the calendar quarter, he can opt for the calendar month as a pre-registration period in order to be reimbursed pre-tax surpluses earlier. This decision is then binding for the whole calendar year. The pre-sales VAT declarations must be sent by entrepreneurs electronically (paperless) to the tax office authenticated. Only in exceptional cases (cases of so-called uncheap hardships) can the tax authority allow the pre-sales declarations to continue to submit the VAT pre-declarations to the tax office in accordance with the officially prescribed form. These are available, in particular, where the taxable person cannot be expected to create the technical conditions for electronic transmission. The authenticated transmission is made using an electronic certificate, which you receive free of charge by registering with ElsterOnline. The ElsterOnline portal is available for the transmission of the VAT return. The data can also be transmitted with corresponding commercial control software products.

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Electronic applications and forms can be created and transmitted free of charge via the online portal of the Tax Administration (ELSTER).

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