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Value-Added Tax - Umsatzsteuer-Voranmeldung (VAT advance return) - General Information

Umsatzsteuer - Voranmeldung - Allgemeines
Machine translation of the German page, 2026-09-15. The German original is binding.
You can also use this service online

Book an appointment

Book an appointment (service.berlin.de)

Requirements

• Status as a business for value-added tax (VAT) purposes • Obligation to submit VAT advance returns (Umsatzsteuer-Voranmeldungen)

Documents you need

• Electronic submission The Umsatzsteuer-Voranmeldung (advance VAT return) must generally be submitted electronically in the officially prescribed data format. • Authentication Advance VAT returns can only be submitted with electronic authentication. The electronic certificate required for this is obtained, regardless of the software chosen for submission, by registering with "Mein ELSTER" (www.elster.de).

Forms

• The use of paper forms is no longer permitted.

Fees

none

Legal basis

• Umsatzsteuergesetz (UStG) § 18 www.gesetze-im-internet.de/ustg_1980/__18.html

Further information

• Umsatzsteuer (VAT) advance return – Dauerfristverlängerung (permanent extension of the filing deadline) (service) service.berlin.de/dienstleistung/326203/ • FAQ "Start-up companies – what you need to know about taxes?" (Senatsverwaltung für Finanzen [Senate Department for Finance]) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer

Who is responsible

The Finanzamt (tax office) in whose district the company has its registered seat or place of management is responsible.

Responsible for you

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

Original

German original

Service number 326205 · same path as the original: service.berlin.de/dienstleistung/326205/