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VAT return with no revenue: do I file a nil return?
Even in months without revenue the VAT return is due — here is how to file the nil return correctly.
Updated
File even with no revenue
If you are required to file a monthly or quarterly VAT return (UStVA), you must file it even when there were no sales in the period. This is called a nil return.
How it works
You enter 0 in the relevant fields and submit the return on time via ELSTER. Filing nothing at all risks estimates from the tax office and late-filing penalties.
With Norman
Norman detects periods with no revenue and prepares the nil return so you do not miss the deadline, even in quiet months.
Norman handles the operational finance work
Invoicing, receipts, bookkeeping, and taxes in one workflow — start for free.