VAT Pre-Return (UStVA) for GmbH in Germany 2026: Deadlines, Process and Mistakes to Avoid

Every GmbH and UG in Germany subject to VAT must file regular Umsatzsteuer-Voranmeldungen (UStVA) — monthly or quarterly depending on the previous year's VAT liability. Late filings trigger automatic surcharges. This guide covers everything GmbH managing directors need to know. For the full picture of GmbH tax obligations, see our product page.

What Is the UStVA?

The UStVA is a preliminary VAT settlement. You report output VAT (USt) charged on your outgoing invoices and input VAT (VSt) paid on incoming invoices.

Output VAT − Input VAT = Amount payable (or refund)

At year-end, the annual VAT return (Umsatzsteuerjahreserklärung) reconciles all pre-returns.

Who Must File — and How Often?

All GmbHs and UGs subject to VAT — which means virtually all of them. The small business VAT exemption (§ 19 UStG) is generally unavailable to GmbHs and UGs.

Filing frequency is based on prior-year VAT liability:

• Monthly: Prior-year VAT liability exceeded €7,500
• Quarterly: Liability between €1,000 and €7,500
• Annual only: Liability under €1,000

Newly incorporated companies default to monthly filing.

Filing Deadlines

The UStVA must be filed electronically via ELSTER by the 10th of the following month, with payment received by the same date.

• January UStVA → Due 10 February
• Q1 UStVA (Jan–Mar) → Due 10 April

Dauerfristverlängerung (permanent extension): Extends all deadlines by one month. Requires a one-time advance payment of 1/11 of the prior year's VAT liability.

Structure of the VAT Return

Output transactions: Standard rate 19% (lines 35–36), reduced rate 7% (lines 41–42), tax-exempt supplies

Deductible input VAT: VAT on supplier invoices, intra-EU acquisitions, import VAT

Result: Amount payable or refund

Common Mistakes to Avoid

• Wrong tax rate: The reduced 7% rate applies to books, food, and cultural services — not IT services or consulting.
• Missing input VAT: Every supplier invoice with VAT shown must be claimed as input VAT.
• Intra-EU supplies: B2B supplies to EU companies are VAT-free but must be reported in the EC Sales List (ZM).
• Late filing: Automatic surcharge of up to 10% of the amount due (maximum €25,000).

UStVA vs. Annual VAT Return

Pre-returns are preliminary. The annual VAT return (due 31 July the following year) reconciles all pre-returns and settles over- or underpayments.

Conclusion

Monthly or quarterly UStVA filings are a fixed part of running a GmbH. Keeping bookkeeping current throughout the year means the numbers are always ready. Norman's AI bookkeeping handles ongoing records and prepares your UStVA automatically. Start free.