Correcting a German advance VAT return: how to fix a mistake

If you declared something wrongly in an advance VAT return, you need to tell two cases apart. Either the return was incorrect or incomplete from the start. Then section 153 AO applies, and where this can lead or has led to a shortfall in tax you must report the error without delay and put it right. Or the sale was declared correctly and its price changed later, for example through a discount. Then you correct under section 17 UStG in the period of the change, without touching the old return.

Last updated: 26 October 2026

The essentials in brief

Error in the return: if you later realise a return is incorrect or incomplete and this can lead or has led to a shortfall in tax, you must report and correct it without delay (section 153 (1) AO).
Later change of the price: the correction is made in the filing period in which the change occurred (section 17 UStG).
Legal nature: an advance return is equivalent to an assessment subject to review (section 168 AO).
Request for change: while the reservation of review applies you can request a change at any time (section 164 (2) AO).
Objection: within one month after the return reaches the tax office, if you want to challenge the filed return (section 355 (1) sentence 2 AO).

Which case applies to you?

Situation	Legal basis	What you do
You declared an amount wrongly, forgot it or entered it twice	Section 153 AO	Report the error without delay and correct it
A sale was declared correctly but the price changes later (discount, refund)	Section 17 UStG	Correct in the period of the change
You disagree with the assessment	Section 164 (2) AO, objection	Request a change or file an objection

Error in the advance return: section 153 AO

If a taxpayer later realises, before the assessment period expires, that a return filed by them or on their behalf is incorrect or incomplete and that this can lead or has already led to a shortfall in tax, they must report this without delay and make the necessary correction (section 153 (1) AO). That applies to output VAT declared too low as much as to input VAT deducted too high. If instead you declared too much tax or claimed too little input VAT, no shortfall arises; you can then request a change (see below).

You submit the correction as a corrected advance return for the same period: in the official 2026 form you enter 1 in line 10 "Berichtigte Anmeldung" (corrected return), code 10.

Later change of price: section 17 UStG

If the tax base for a taxable sale has changed, the seller corrects the tax owed (section 17 (1) UStG). The input VAT deduction at the recipient is also to be corrected, unless the change gives them no economic benefit. In ELSTER you make the correction of the tax base, according to the ELSTER guide, in the filing period in which the change occurred. The same applies to the correction of input VAT. The earlier advance return stays as it was, because it was correct when filed.

What does the reservation of review mean?

An advance return is equivalent to an assessment subject to review (section 168 AO). If it reduces the tax paid so far or results in a refund, this applies only once the tax authority agrees. While the reservation is effective the assessment can be cancelled or changed, and you can request the change at any time (section 164 (2) AO). The tax office may postpone the decision until the final examination.

Objection to the advance return

You can file an objection against a Steueranmeldung (self-assessed return). The deadline is one month after the return reaches the tax office; if the return needs the tax office's consent (section 168 sentence 2 AO), one month after the consent becomes known (section 355 (1) sentence 2 AO). Whether an objection or a request for change is the better route depends on the case.

Common mistakes

Not reporting the error. Anyone who finds that too little tax was declared must report it without delay (section 153 (1) AO).
Letting the objection deadline pass. It is one month.
Adding a later price change to the old return. It is corrected in the period of the change.
Correcting only output VAT and forgetting input VAT. Both sides can be affected.
Waiting until the tax office asks. The report is to be made without delay.

How it works with VAT GPT

VAT GPT helps you build the figures of an advance return cleanly from your documents:

Upload documents: the AI reads invoice date, amounts, currency and country. You check and confirm the values.
Check the result: VAT GPT prepares the advance return, monthly or quarterly.
Send: with VAT GPT Pro via ELSTER directly to the tax office.

Everything is in one place: VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax return. With Go you use all Pro features free of charge for 30 days. Get to know VAT GPT or create an account right away.

What VAT GPT does not do

VAT GPT is not tax advice, for example on whether and how you must report a correction.
The AI reads date, amounts, currency and country; whether a correction is needed is for you to check.

What does VAT GPT cost?

Free (basic features, free of charge), Go (30 days free with all Pro features), Pro €49 per month or €444 per year, each including VAT.

Frequently asked questions

Must I report an error in an advance return? Yes, if the return was incorrect or incomplete and this can lead or has led to a shortfall in tax (section 153 (1) AO).

How long can I have an advance return changed? While the reservation of review is effective you can request the change at any time (section 164 (2) AO).

How do I correct a discount I grant later? Under section 17 UStG in the filing period in which the change occurs.

How long do I have for an objection? One month after the return reaches the tax office; if it needs the tax office's consent, one month after the consent becomes known (section 355 (1) sentence 2 AO).

Is an advance return already an assessment? Yes, it is equivalent to an assessment subject to review (section 168 AO); for a refund only after consent.