Germany · Umsatzsteuervoranmeldung (UStVA)
German VAT Return — computed from your books
HelloBooks reads your invoices and bills, classifies each line by VAT rate (19% standard, 7% reduced, 0% export), and fills in the seven key UStVA boxes. You review the figures, then copy them into ELSTER or hand them to your Steuerberater.
UStVA boxes HelloBooks computes
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Taxable supplies at 19% | Net value of standard-rated domestic sales |
| Box 2 | Output VAT at 19% | VAT due on standard-rated supplies |
| Box 3 | Zero-rated / export supplies | Exports and intra-EU zero-rated dispatches |
| Box 4 | Exempt supplies | Exempt turnover (e.g. financial services, insurance) |
| Box 5 | Taxable purchases | Net value of standard-rated purchases and imports |
| Box 6 | Input VAT recoverable | Deductible input VAT on purchases and imports |
| Box 7 | Net VAT payable / (refundable) | Box 2 minus Box 6 — the amount due to ELSTER or credit to carry forward |
Key facts — German VAT
- • Standard rate: 19%
- • Reduced rate: 7% (food, books, public transport, hotels)
- • Zero rate: exports outside the EU, intra-EU dispatches (§4 UStG)
- • Filing frequency: quarterly by default; monthly where VAT liability for the prior year exceeded €9,000 (the threshold was raised with effect from 2025). Where prior-year liability was €2,000 or less, the Finanzamt may exempt the business from advance returns altogether, leaving only the annual Jahreserklärung — a discretionary exemption, not an automatic annual filing frequency (§18 Abs. 2 UStG)
- • Filing deadline: 10th of the month following the period (+ 1-month extension if Dauerfristverlängerung is granted)
- • Portal: ELSTER (elster.de) — Mein ELSTER or ERiC library; direct third-party API submission requires ERiC integration
- • Reduced-rate items include: food & non-alcoholic beverages, books & newspapers, cultural events, domestic accommodation, agricultural inputs