Complete your UStVA in 3 steps.
No accounting degree required. No ELSTER account needed. Just get started.
Create an account
Free, takes 2 minutes. All you need is your email address.
Enter your numbers
Simple form—only the fields you need. Helpful tips on the required information.
Send to the tax office
Via the official ELSTER interface. You’ll receive the transfer log as confirmation of receipt.
What is the advance sales tax return—and who is required to file it?
The UStVA is an advance VAT return for specific reporting periods, such as the calendar month or the calendar quarter.
What is the advance sales tax return?
The advance sales tax return is like a sales tax return, but for a period within the year. You report how much revenue you generated during that period; revenue is the amount received, and you use that amount to calculate the sales tax at 19% or 7%.
Who must file a UStVA?
Self-employed individuals, freelancers, and business owners subject to sales tax. Small business owners under Section 19 of the German Sales Tax Act (UStG) are exempt.
How often do I have to file?
Monthly
—if your VAT liability in the previous year exceeded €9,000.
Quarterly
—up to €9,000.
Annually
—up to €2,000 (upon application to the tax office).
Don’t forget input tax
Input tax is the sales tax that other businesses charge you for services provided to your business. You can deduct this input tax from your own sales tax liability—hence the term “input tax deduction.” The prerequisite is that you have a valid invoice for it and use the service for your business. If you use a service for less than 10% of your business, you cannot claim this input tax.
Overview of VAT return deadlines and filing dates for 2026.
The UStVA is always due on the 10th of the following month. If the 10th falls on a weekend or holiday, the next business day applies.
Permanent Extension: Apply Once, Enjoy Long-Term Peace of Mind
By submitting a request to the tax office, you can get an extra month to file your estimated tax returns. If you file quarterly, there’s no extra charge. If you file monthly and request this additional time, you’ll make a special advance payment once a year to compensate for paying later. You calculate it yourself: Add up your advance payments from the previous year and take one-eleventh of that total. At the end of the year, the tax office will offset this special advance payment against your final estimated tax return of the year. Example: Your advance payments from the previous year total 14,850.00 EUR. One-eleventh of that is 1,350.00 EUR—that’s how much you pay as a special advance payment.
You’ll need this information for the UStVA.
Have this information ready before you start—then you’ll be done in 5–10 minutes. taxtastic guides you through every step.
Tax ID
Your company’s tax number with the relevant tax office—not the tax ID.
Sales by tax rate
19%, 7%, and tax-exempt sales listed separately. Food, books: 7%. Almost everything else: 19%.
Input tax amounts
The sales tax from your purchase invoices. Input tax that isn’t recorded is money down the drain.
EU transactions (if applicable)
Intra-Community acquisitions or supplies — only if you operate throughout the EU.
These are the most common mistakes made on the VAT return.
If you know them, you can avoid them.
Missed deadline
Late filing automatically results in late filing penalties—no reminder required. The 10th of the following month is a strict deadline. Solution: Apply for a permanent extension.
Confusing 19% and 7%
Groceries, books, newspapers: 7%. Almost everything else: 19%. Incorrect classification leads to discrepancies that the tax office will correct.
Input tax not recorded
If you don’t record incoming invoices, you’ll pay more than necessary. Every business expense with reported sales tax is deductible.
Small Business Exemption Applied Incorrectly
If you exceed the revenue threshold and fail to report it, you are liable retroactively. The exemption ends automatically upon exceeding the threshold.
Failure to apply for a permanent extension
If you regularly find yourself running out of time before the deadline: apply once, and enjoy lasting peace of mind. Free for those filing quarterly.
Frequently asked questions about the advance sales tax return.
If you’re subject to sales tax—that is, if you issue invoices with sales tax shown—then yes. Small business owners under Section 19 of the German Sales Tax Act (UStG) are exempt.
Nothing. The advance sales tax return is free with taxtastic—including direct ELSTER transmission and a transfer log.
If you have your figures ready, 5–10 minutes. taxtastic only displays the fields that are relevant to your situation.
The transfer log is the official confirmation of receipt from ELSTER. It serves as legally binding proof that your UStVA has been received by the tax office. taxtastic displays it to you immediately after submission.
The UStVA is an interim return filed during the year—either monthly or quarterly. The annual return summarizes the entire year and reconciles any discrepancies. You can file both using taxtastic.
No. taxtastic submits directly via the official ELSTER interface. You don’t need your own ELSTER account—no certificate, no separate registration.
The permanent extension gives you an extra month to file. Once requested, it remains in effect permanently. Quarterly filers can request it for free; monthly filers pay a special advance payment of 1/11 of the previous year’s tax.
If you had neither sales nor input tax during a given period, you must file a zero return. Filing remains mandatory—even if the amount is €0. Failure to file a zero return may result in late-filing penalties.
VAT return (UStVA) is free. Complete tax return.
The UStVA is always free with taxtastic. If you also want to file Income tax, EÜR, or business tax returns, choose one of our plans—payment is due only upon submission.
VAT return due.
Done in 10 minutes.
No accounting software, no ELSTER account, no subscription. Just get started—for free.
Note: taxtastic is tax software and does not provide tax advice as defined by the Tax Advisory Services Act (StBerG). All deadlines and amounts are subject to change—the applicable legal regulations are authoritative.