VAT Return Form in Germany 2026: USt 1 A Explained

When people search for the "advance VAT return form" in Germany, they usually mean the official form USt 1 A — the sheet with numbered codes where you enter your sales and input VAT. This article shows how the 2026 form is structured, what the most important codes mean, where to get it, and why you still file it only electronically via ELSTER.

In short: the UStVA form at a glance

• What's it called? The official form for the advance VAT return (Umsatzsteuervoranmeldung) is USt 1 A. The deadline-extension request is the USt 1 H.
• Who issues it? The Federal Ministry of Finance (BMF) publishes a fresh template every calendar year. The 2026 template was announced on 29 December 2025.
• Can I submit the paper form? Generally no. The UStVA must be filed electronically and authenticated via ELSTER. The PDF is for understanding and preparing — not for submission.
• The key fields: code 81 (sales at 19%), 86 (sales at 7%), 66 (input VAT), and 83 (remaining payment due or surplus).

Which form is the advance VAT return?

The main advance VAT return form carries the official name USt 1 A. Alongside it are a few related forms that appear in the same procedure:

For the ongoing filing you only need the USt 1 A. The others are special cases — the deadline extension, for instance, when you want more time before the due date.

How the form is structured

In ELSTER the form consists of a start page plus several sub-pages. The content always follows the same logic — top to bottom:

1. General details — tax number, tax office, and the reporting period (which month or quarter).
2. Taxable sales — your revenue, split by rate: 19%, 7%, and any other rates. The VAT is calculated automatically from the base.
3. Intra-community acquisitions and § 13b — purchases from the EU and cases where you owe the tax as the recipient (reverse charge).
4. Deductible input VAT — the VAT from incoming invoices you offset.
5. Result — the difference between VAT and input VAT: your amount due or your refund claim.

Official UStVA form (current edition)

The official German advance VAT return form as a PDF — to understand, prepare, and file away.

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The most important codes on the form

Every field in the form has a fixed code (Kennzahl, Kz). These numbers are stable across the years — no matter which line they currently sit on. These are the fields almost everyone fills in:

Code 83 is the bottom line: a positive figure is what you owe the tax office, a negative figure means a credit. Which new code 500 is added for small businesses (Kleinunternehmer) from 2026 is explained in the advance VAT return guide.

Code or line? Why the line numbers change every year

This trips many people up: guides say "line 12 for 19% sales" one year, "line 13" the next. Both can be right — because the line numbers on the form shift from year to year whenever the BMF adds or reorders fields. The only reliable reference is the code: code 81 for 19% sales stays 81, regardless of which line it's printed on in 2026. So always go by the code, not the line.

Where do I get the form?

There are three routes — but only one leads to a valid submission:

• Mein ELSTER (elster.de) — the online form for the real, authenticated transmission. It's the only way your UStVA reaches the tax office with legal effect.
• BMF template as a PDF — the official template to view and prepare. That's exactly the template you get from the download above. It is not approved for submission.
• Accounting software — tools like Norman model the form internally, fill the codes from your bookings, and submit straight to ELSTER.

A paper submission is only allowed in hardship cases, where electronic transmission would be "economically or personally unreasonable" — and the tax office must approve that on request.

Expert opinion

The most common mistake beginners make is fixating on line numbers, which change every year. Understand the general mechanics, what flows into what, and don't memorize the line and cell numbers.

Frequently asked questions

What's the advance VAT return form called? The official form is USt 1 A. The annual VAT return, by contrast, is the USt 2 A.

Can I print the UStVA as a PDF and submit it? Generally not. Filing must be electronic and authenticated via ELSTER. The PDF is only for understanding and preparing.

Where do I find the current 2026 form? The valid online form is in Mein ELSTER. The official template as a PDF is published by the Federal Ministry of Finance — you can download it directly above.

What does code 83 mean? It shows the bottom line of the return: the remaining advance payment (amount due) or the remaining surplus (credit).

Do I have to memorise the line numbers? No. The code matters, not the line — and good accounting software fills the fields automatically anyway.

How do I correct a wrongly filled form? With a corrected return in ELSTER. How that works is in our guide on correcting the VAT return.

Bottom line

The "advance VAT return form" is the USt 1 A — reissued every year by the BMF, but valid only when filed through ELSTER. Once you know the key codes (81, 86, 66, and 83), the whole logic of the form makes sense. Download the form as a PDF above; the complete step-by-step filling guide is in our advance VAT return guide.