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  4. Umsatzsteuer - Voranmeldungen - Jahreserklärungen Value added tax (Umsatzsteuer) - advance returns - annual returns

Umsatzsteuer - Voranmeldungen - Jahreserklärungen Value added tax (Umsatzsteuer) - advance returns - annual returns

Umsatzsteuer - Voranmeldungen - Jahreserklärungen
Machine translation of the German page, 2026-09-15. The German original is binding.
Umsatzsteuer (VAT, also called Mehrwertsteuer/value-added tax) belongs to the group of property and transaction taxes (Besitz- und Verkehrsteuern). It is a general consumption tax that generally applies to all private and public consumption. VAT applies to • supplies of goods (e.g. sales of goods) and other services (e.g. consulting services, repair work, letting and leasing), • imports (Einfuhrumsatzsteuer, import VAT), and • intra-Community acquisitions (e.g. purchases of goods from other EU member states). The tax base (Bemessungsgrundlage) is the proceeds a business receives for its services within Germany, less VAT. The standard tax rate (Regelsteuersatz) is 19 % and the reduced tax rate is 7 % (e.g. for food - not for alcohol). VAT is calculated by applying the relevant tax rate to the tax base. Tax exemptions Tax exemptions apply only under certain narrow conditions, and in some cases separate certificates are required. Individual questions on this and details on input tax deduction (Vorsteuerabzug) must be clarified with the responsible Finanzamt (tax office) as part of the advance return or assessment procedure. After the end of the calendar year, an annual VAT return (Umsatzsteuerjahreserklärung) must always be submitted by 31 July of the following year.

Book an appointment

Book an appointment (service.berlin.de)

Requirements

• Umsatzsteuerliche Unternehmereigenschaft (entrepreneurial status for VAT purposes) The person liable for Umsatzsteuer (VAT) is generally the Unternehmer (entrepreneur/trader). Under the legal definition, an entrepreneur is anyone who carries out a sustained activity independently in order to generate income. However, VAT is only charged if the entrepreneur is not a so-called Kleinunternehmer (small business) (see further information). • For the online application: registration/sign-up with the "Elster" portal (Germany's online tax filing portal)

Documents you need

• Electronic submission The Umsatzsteuer-Voranmeldung (advance VAT return) and the Umsatzsteuererklärung (annual VAT return) must be submitted electronically. • Authentication The following documents: • the Umsatzsteuer-Voranmeldung (advance VAT return), • the application for a permanent extension of the filing deadline (Dauerfristverlängerung), • the registration of the special advance payment (Sondervorauszahlung), • the Umsatzsteuer-Jahreserklärung (annual VAT return) can only be submitted with electronic authentication. The electronic certificate required for this can be obtained, regardless of which software you choose for submission, by registering with "Mein ELSTER" (www.elster.de). • The use of paper forms is no longer permitted.

Fees

none

Legal basis

• Umsatzsteuergesetz (UStG, Value Added Tax Act) www.gesetze-im-internet.de/ustg_1980/ • Umsatzsteueranwendungserlass (UStAE, Value Added Tax Application Decree) www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Steuera • Abgabenordnung (AO, Fiscal Code) § 149 www.gesetze-im-internet.de/ao_1977/__149.html

Further information

• Umsatzsteuer - Kleinunternehmer (Dienstleistung) [Value added tax - small business (service)] service.berlin.de/dienstleistung/325851/

Who is responsible

Responsibility lies with the Finanzamt (tax office) in whose district the company has its registered office/place of management.

Responsible for you

Choose a location; the appointment itself is booked on the original page.

Original

German original

Service number 324715 · same path as the original: service.berlin.de/dienstleistung/324715/