VAT / Umsatzsteuer

The German VAT advance return (Umsatzsteuer-Voranmeldung), computed and prepared with AI

In Germany, VAT is not settled once a year — you file a VAT advance return (Umsatzsteuer-Voranmeldung) monthly or quarterly, pay or reclaim the balance, and then reconcile it all in an annual VAT return. Our Steuer module derives each advance return straight from your bookkeeping, nets input and output VAT, and prepares a working draft for completion and filing in Mein ELSTER, with our AI mapping the accounts.

How VAT advance returns work

A VAT-registered business charges output VAT on its sales and pays input VAT (Vorsteuer) on its purchases. The advance return reports both for the period and settles the difference: if output exceeds input you pay, if input exceeds output you receive a refund.

The frequency depends on how much VAT you owe. New businesses and higher-turnover companies typically file monthly; others file quarterly. Each return is due by the tenth day after the period ends, and payment is due at the same time.

What our AI does

Reads the ledger

The AI maps your revenue and expense accounts to the correct VAT lines and rates, so the return reflects your actual bookings rather than a manual summary.

Nets input and output VAT

Output VAT and deductible input VAT are netted to the single amount payable to, or refundable from, the tax office.

Breaks VAT down when you need it

A VAT analysis shows the tax across the year by rate and by account, which makes reconciliation and review straightforward.

Feeds the annual return

Every advance return is carried forward and reconciled against the annual VAT return, so the year ties out.

Deadlines and the permanent extension

The German VAT calendar has one lever worth knowing about.

  • Advance returns are due by the 10th of the month following the period; payment is due at the same time.
  • A permanent filing extension (Dauerfristverlängerung) pushes every deadline back by a month.
  • For monthly filers, that extension requires a special advance payment (Sondervorauszahlung), which the module calculates.
  • The tax calendar surfaces every due date so nothing is missed, and late filing carries surcharges.

Beyond the advance return

The module also prepares the annual VAT return, reconciling it against the advance returns you filed during the year, and the EC Sales List (Zusammenfassende Meldung, § 18a UStG) for your intra-EU supplies and services.

Because all of this draws on the same bookkeeping, a correction to a booking flows through consistently — the AI keeps the mapping stable, so you are not reconciling two systems by hand.

Preparation and pricing

The module prepares the supported VAT sections, runs internal consistency checks and the available technical checks, and transmits supported returns electronically over the official ELSTER interface — with the acknowledgment as proof of receipt. Cases outside the supported scope are flagged and prepared for completion in Mein ELSTER.

The Steuer module is in Beta at 100 euros per month per workspace and covers every entity you manage there, including the corporate and trade tax filings that sit alongside VAT.

Frequently asked questions

How often do I file a VAT advance return in Germany?

Monthly or quarterly, depending on your VAT liability. New businesses and higher-turnover companies generally file monthly; others file quarterly. The annual VAT return then reconciles the year.

When is the return due?

By the 10th day after the reporting period, with payment due at the same time. A permanent extension (Dauerfristverlängerung) moves every deadline back by one month; monthly filers pay a special advance payment for it.

What does the AI actually compute?

It maps your revenue and expense accounts to the correct VAT lines and rates, nets output VAT against deductible input VAT, and produces the amount payable or refundable — from your real bookings, not a manual tally.

Does it handle the annual VAT return and EC Sales List too?

Yes. The annual VAT return is reconciled against the advance returns, and the EC Sales List for intra-EU supplies and services is prepared under § 18a UStG.

Is the return filed electronically?

Yes. Supported returns are transmitted electronically over the official ELSTER interface with the tax office's technical acknowledgment; constellations the software cannot transmit yet are flagged openly and prepared for completion in Mein ELSTER. Deadlines and the permanent extension are managed in the module's tax calendar.