Zero VAT Return (Nullmeldung): What to Do When You Had No Revenue

No revenue in the last month or quarter? You still have to file your VAT return. A Nullmeldung (zero VAT return) is a VAT pre-return (UStVA) where all fields are 0 EUR, and it is just as mandatory as a regular filing.

What Is a Nullmeldung?

A Nullmeldung is a VAT pre-return with no sales and no input tax to declare. The German tax office (Finanzamt) still expects it on time, even if you earned nothing in the filing period.

Who Has to File a Nullmeldung?

All VAT-registered businesses in Germany must file a UStVA, including during inactive periods. This includes:

• Freelancers and self-employed individuals subject to VAT
• GmbHs and UGs
• Sole traders (Gewerbetreibende)

Kleinunternehmer (small business owners under section 19 UStG) are exempt from UStVA and do not need to file a Nullmeldung.

How Often Do You Need to File?

Filing frequency depends on your prior-year VAT liability:

• Monthly: VAT liability over 9,000 EUR/year
• Quarterly: VAT liability between 2,000 EUR and 9,000 EUR
• Annually: VAT liability under 2,000 EUR

Deadlines

The same deadlines apply as for regular VAT returns:

• Monthly: 10th of the following month
• Quarterly: April 10, July 10, October 10, January 10

If you have a Dauerfristverlaengerung (permanent deadline extension), you get one additional month.

How to File a Nullmeldung

With Norman, it takes seconds:

1. Log into your Norman account
2. Go to the Taxes page
3. Select the relevant filing period. Norman automatically detects zero revenue and fills all fields with 0 EUR
4. Click Submit. Norman sends the return directly to the Finanzamt

No ELSTER account needed. No manual entry.

What Happens If You Miss the Deadline?

The Finanzamt will estimate your revenue if you do not file. This can result in:

• Late filing penalties (up to 10% of the tax amount, minimum 25 EUR)
• Estimated tax assessments
• Interest on late payments

Missing a Nullmeldung is not a minor issue, even when you owe nothing.

Zero returns should not cost much! Message Norman's support, and we'll give you a 50% discount on your UStVA filing.

Conclusion

A Nullmeldung is quick to file but easy to forget. If you are VAT-registered and had no revenue in a period, you still need to report on time. Norman handles it automatically: it detects zero revenue, fills the return, and submits it directly to the Finanzamt.