VAT returns in Germany 2026
German UStVA, annual declaration, ZM, and INTRASTAT can be included in the foreign VAT declaration. If your company doesn't yet have a German tax identification number, you may first need to register for VAT abroad; we explain deadlines, payments, ELSTER, and corrections below.
Monthly or quarterly UStVA – what determines?
The standard UStVA period is quarterly, but the frequency depends on the tax amount for the previous year, not on turnover. The rules follow from § 18 UStG.
If the tax for the previous year did not exceed EUR 9,000, the UStVA is generally filed quarterly.
After exceeding EUR 9,000 of tax for the previous year, the settlement period is one month.
The Finanzamt may exempt a taxpayer from regular UStVA and advance payments. This does not happen automatically.
The frequency is determined based on the projected tax amount. Simply registering for a new tax year in 2026 does not automatically trigger monthly UStVA payments.
The most important deadlines for VAT declarations in Germany
The deadlines for the UStVA, ZM, INTRASTAT, and annual declaration are separate. Dauerfristverlängerung only postpones the deadline for the UStVA and the corresponding payment.
| Duty | Deadline |
|---|---|
| UStVA monthly | 10th day of the following month |
| UStVA quarterly | 10th day of the month after the end of the quarter |
| UStVA with Dauerfristverlängerung | a month later |
| Zusammenfassende Meldung – ZM | 25th day after the relevant reporting period |
| INTRASTAT | 10th business day after the reference month |
| Umsatzsteuererklärung | generally on July 31st of the following year without a proxy |
Submitting the UStVA does not replace payment. The tax due must generally be paid by the same deadline, i.e., by the 10th day after the end of the tax period.
Would you like to outsource VAT settlement in Germany?
We will take over UStVA, annual declaration, ZM, INTRASTAT, payments, corrections and ongoing service in ELSTER.
UStVA and Umsatzsteuererklärung – two separate obligations
The UStVA settles periods throughout the year, while the Umsatzsteuererklärung reconciles the entire year with previously reported advance payments. Submitting all UStVA tax returns does not replace the annual tax return.
UStVA
A periodic declaration filed monthly or quarterly. It shows the VAT due, VAT charged, and advance payment for a given period.
Umsatzsteuererklärung
The annual declaration compares the result for the entire year with the sum of the advances reported to the UStVA and determines the final difference.
Deadline and ELSTER
It is filed electronically. Without an authorized representative, the deadline is generally July 31st of the following year; with an advisor, other statutory deadlines may apply.
Dauerfristverlängerung and Sondervorauszahlung in 2026
The Dauerfristverlängerung extends the deadline for submitting the UStVA and the resulting payment by one month. It does not extend the deadline for ZM, INTRASTAT, or annual declarations.
The extension includes the UStVA and the corresponding payment.
The Sondervorauszahlung is generally 1/11 of the total VAT advance payments from the previous year.
For monthly UStVA, the prepayment must generally be reported and paid by February 10.
It basically applies to monthly UStVAs using Dauerfristverlängerung.
The Sondervorauszahlung is taken into account in the last UStVA of the year, generally in the December declaration.
ZM, INTRASTAT and annual declaration retain their own deadlines.
The Sondervorauszahlung is a prepayment settled as part of the VAT advance payment. Details of the form for 2026 are described in the official ELSTER help.
How and when to pay VAT in Germany?
Tax under the UStVA is generally due by the 10th day after the end of the accounting period. The Dauerfristverlängerung extends this deadline by one month, in conjunction with the UStVA deadline.
Transfer title
Enter the Tax Identification Number and billing period, e.g. 99/999/99999 USt 02/2026. Use the account details provided by the relevant Finanzamt.
SEPA verification
The recipient's name should match the details assigned to the IBAN. Before transferring, please verify the full name of the Finanzamt and the account number.
Polish account in EUR
Payment can be made via SEPA transfer from a Polish account. A German bank account is not necessary.
If SEPA direct debit does not work, the transfer must be made separately and in good time.
How to file UStVA through ELSTER?
The UStVA and annual return are filed electronically via ELSTER or compatible software. If your company doesn't yet have a German tax identification number, it's worth checking its VAT registration in Germany.
Get access
Activate your ELSTER account and certificate or grant access to your billing representative.
Select form
In the Umsatzsteuer section, select the Umsatzsteuervoranmeldung for the appropriate year and period.
Reconcile data
Compare sales, purchases, ITC, reverse charge, imports and EU transactions with records.
Send and keep proof
After checking the form, send the declaration and keep the electronic confirmation of submission.
The most important areas of the UStVA form
ZM in Germany – scope, deadline and corrections
The ZM is a separate summary statement, not a payment declaration. It covers, among other things, specific intra-EU transactions reported to the Bundeszentralamt für Steuern.
Intra-Community deliveries
ZM covers certain supplies of goods to taxpayers in other EU countries.
B2B services in the EU
Services provided to taxpayers in other EU countries and settled by the purchaser may be subject to reporting.
Triangular transactions
The ZM also includes relevant data on simplified triangular transactions.
The deadline for issuing a ZM for the UStVA does not extend. Errors in the ZM must be corrected electronically, generally within one month of their discovery.
No sale does not always mean no UStVA
If a taxpayer is assigned a monthly or quarterly tax return, the obligation to submit a tax return must also be assessed for the period without sales. The formal exemption from the Finanzamt (Tax Office) and the annual obligation are analyzed separately.
Not just sales
During the period, there may have been purchases, input VAT, ITC, reverse charge, corrections or movements of goods.
Zero declaration
If there are no values to prove, a UStVA with zero values may still be required.
Exemption from UStVA
If the Finanzamt has formally exempted the taxpayer from the regular UStVA, the Umsatzsteuererklärung obligation must be assessed separately.
Documents needed for settlements
INTRASTAT thresholds and deadlines in Germany
INTRASTAT is a statistical obligation separate from the UStVA and ZM. The current thresholds are published by the Statistisches Bundesamt.
The threshold for the Eingang direction is assessed separately.
The threshold for the Versendung direction is assessed independently of the import.
The report is submitted after the end of the reference month.
Once the relevant threshold is exceeded, reporting begins from the month of exceedance. Dauerfristverlängerung does not extend the INTRASTAT deadline.
Correction of UStVA, annual, ZM and INTRASTAT – various procedures
There's no one-size-fits-all solution for all obligations. First, you need to determine which form the error relates to and whether a payment default has occurred.
Correction of the UStVA
The amended UStVA is sent electronically for a specific period, marked as a correction.
Annual adjustment
The Umsatzsteuererklärung is corrected separately from the previous UStVA, in accordance with the state of the proceedings.
ZM Correction
The error is corrected electronically. The deadline for correction is generally one month from the discovery of the error.
INTRASTAT correction
Improvement takes place in the statistical system according to the rules appropriate for a given month and direction.
Late payment
Simply amending the declaration does not settle the arrears. The additional payment must be made separately and described in the appropriate period.
Before correction, compare UStVA, annual declaration, ZM, INTRASTAT, records and payments so as not to correct only one element of an inconsistent set.
Consequences of late declaration or payment
There is no single, fixed penalty for late VAT. The consequences depend on the type of violation, the length of the delay, the tax amount, and the taxpayer's response.
The Finanzamt may determine the late payment allowance by assessing the specific declaration and circumstances.
Payment consequences are separate from the consequences of late submission of the form.
The office may assess tax, request the submission of forms and apply enforcement measures.
| Infringement | Possible consequences | What to check? |
|---|---|---|
| UStVA after the deadline | Delay allowance, summons, assessment. | Whether the declaration was successfully sent and received. |
| Late payment | Late payment allowances and further enforcement of arrears. | Account crediting date, IBAN, title and period. |
| No declaration | Tax assessment, Zwangsgeld and obligation to settle afterwards. | Missing periods and correspondence with the Finanzamt. |
| Incorrect or late ZM | Separate reporting consequences and risks for the settlement of EU transactions. | VAT numbers, values, period and deadline for correction. |
| Incorrect or missing INTRASTAT | Statistical consequences independent of the UStVA. | Direction, threshold, month and commodity data. |
VAT returns in Germany 2026 – the most important rules
Each obligation has its own scope, form, and deadline. It's safest to reconcile UStVA, annual, ZM, INTRASTAT, and payments as a single control process.
Standardly quarterly; monthly after exceeding EUR 9,000 of tax for the previous year.
Basic term of the UStVA and payments after the billing period.
It postpones the UStVA and payment by one month, but not the ZM, INTRASTAT or annual declaration.
It separately agrees on the entire year and is not replaced by the UStVA.
These are separate reports with their own scope, deadlines and correction rules.
The absence of a sale does not exclude the obligation to provide UStVA or the occurrence of other values.
Do you want to sort out your German settlements?
We can take over UStVA, annual declaration, ZM, INTRASTAT, corrections and contact via ELSTER.
VAT returns in Germany 2026 - FAQ
The Umsatzsteuer-Voranmeldung, or UStVA, is a periodic German VAT return showing the VAT due, VAT charged and advance payment for a month or quarter.
The standard period is quarterly. If the tax for the previous year exceeded €9,000, the Tax Office is monthly. For amounts up to €2,000, the Tax Office may exempt the taxpayer from the regular Tax Office.
Not automatically. If you start your business in 2026, the frequency is determined based on your projected tax amount.
The UStVA and the tax due are generally due by the 10th day after the end of the period: the following month or the month after the end of the quarter.
Extends the deadline for the UStVA and its corresponding payment by one month. It does not extend the deadline for ZM, INTRASTAT, or annual declaration.
For monthly VAT returns, the tax deduction is generally 1/11 of the previous year's VAT advance payment. This must generally be reported and paid by February 10th and settled in the last VAT return of the year.
No. The tax return is a separate obligation and reconciles the entire year with previously reported advance payments. Without a representative, the deadline is generally July 31st of the following year.
If a taxpayer is assigned a monthly or quarterly VAT, the lack of sales does not automatically exempt them from shipping. Purchases, input VAT, ITC, reverse charge, corrections, and transfers must also be taken into account.
The deadline covers, among other things, certain intra-Community supplies, B2B services to taxpayers in other EU countries, and triangular transactions. The deadline generally falls on the 25th day following the period.
The threshold is €3,000,000 for imports into Germany and €1,000,000 for exports from Germany. Destinations are assessed separately, and the report is submitted by the 10th business day following the month.
The UStVA, annual declaration, ZM, and INTRASTAT are corrected separately. Errors in ZM must be corrected electronically, generally within one month of their discovery.
The consequences depend on the type of violation. These include late filing, late payment, missing declarations, tax assessments, Zwangsgeld, and ZM and INTRASTAT errors.
