ELSTER VAT return: a step-by-step guide

You file the advance VAT return (Umsatzsteuervoranmeldung, UStVA) electronically and authenticated, for example in the Mein ELSTER portal. You register once, open "Formulare und Leistungen", choose the return and the calendar year, enter net amounts in whole euros and send. Filing and payment are due on the 10th day after the end of the reporting period at the latest.

Last updated: 27 October 2026

In short

Requirement: a certificate from the free, one-off registration in Mein ELSTER. It can take up to two weeks.
Last day: if the 10th is a weekend or public holiday, the next working day is the last day.
Correction: you mark a corrected return with the tick "Berichtigte Anmeldung" (corrected return).

What do I need first? Registering with Mein ELSTER

For authenticated filing you need a certificate. You get it after free registration on elster.de. The BMF notes that registration can take up to two weeks, so do not start on the filing day.

This is how registration works according to ELSTER's help:

Choose the account type: For sole traders without employees and without a corporation, ELSTER recommends the account type "Für eine Privatperson" (for a private person). Businesses with employees and organisations choose "Für eine Organisation".
Give a correct e-mail address: The activation ID is sent there. With a wrong address you cannot complete registration.
Choose the identity check, either by letter: The activation code comes by post, the activation ID (an 18-character code) by e-mail. Check your spam folder if needed; the sender is portal@elster.de.
Or online: with the Nect Wallet app or the online ID function (AusweisApp). Then you create your account the same day, with no letter, as described in ELSTER's help.

Mein ELSTER is not the only route: you can use any other tax software that supports ELSTER, and the one-off registration is needed for that as well. A comparison is in ELSTER or software: fill it in yourself or use a program?.

Filling in the VAT return in ELSTER, step by step

Log in: Log in to Mein ELSTER and open "Formulare und Leistungen" (forms and services).
Choose the form: Choose the advance VAT return (Umsatzsteuer-Voranmeldung) and the calendar year. The years on offer were 2022 to 2026. You choose the reporting period, month or quarter, later in the form.
Set the period: Which period applies to you depends mainly on the previous year's tax: over €9,000 monthly, otherwise generally quarterly. Details and examples are in German advance VAT return (UStVA): filing online, deadlines and permanent extension.
Enter turnover: You enter the tax base, meaning the consideration for supplies and the down payments for taxable supplies. These are net amounts without VAT, in whole euros. Convert foreign currency into euros and mark negative amounts with a minus sign.
Enter input VAT: Deductible input VAT goes in the lines provided. A precondition is an invoice under §§ 14 and 14a UStG.
Check: ELSTER shows the remaining VAT advance payment (line code 83) or a surplus.
Send: Send the return with your certificate. Then print the transmission protocol as proof for your records.
Pay: The advance payment is due on the 10th day after the end of the reporting period. A surplus is paid out after approval (§ 168 AO) without a separate application, unless it is offset against tax debts.

If you use software from other providers that can produce an XML file, you can upload that data instead.

The key line codes of the 2026 advance return

For each line, ELSTER's guide to the 2026 return gives a code number ("Kennzahl", Kz). The ones used most often by sellers and the self-employed are below. The names are the German names from ELSTER's guide, with our English meaning.

Code	Name in ELSTER's guide	Meaning
Kz 70	Wechsel von der Kleinunternehmer-Regelung (§ 19 UStG) zur Regelbesteuerung	switch from the small business scheme to standard taxation
Kz 81	Steuerpflichtige Lieferungen und sonstige Leistungen (19 %)	taxable supplies and services at 19 %
Kz 86	Steuerpflichtige Lieferungen und sonstige Leistungen (7 %)	taxable supplies and services at 7 %
Kz 87	Steuerpflichtige Lieferungen und sonstige Leistungen (0 %)	taxable supplies and services at 0 %
Kz 41	Innergemeinschaftliche Lieferungen an Abnehmer mit USt-IdNr.	intra-community supplies to customers with a VAT ID
Kz 21	Sonstige Leistungen im übrigen Gemeinschaftsgebiet	other services in the rest of the EU
Kz 45	Übrige nicht steuerbare Umsätze (Leistungsort nicht im Inland)	other non-taxable turnover (place of supply outside Germany)
Kz 66	Abziehbare Vorsteuerbeträge	deductible input VAT
Kz 39	Abzug der Sondervorauszahlung	deduction of the special advance payment
Kz 83	Verbleibende Umsatzsteuer-Vorauszahlung	remaining VAT advance payment

The codes apply to the 2026 form. In a new year, check ELSTER's guide before you rely on old lines.

Kz 39 and the permanent extension: With a permanent extension, filing and payment move back by one month. Monthly filers must also make a special advance payment. You deduct it as a rule in the return for December (Kz 39), or in the last reporting period.

How do I correct an advance return?

If you find a mistake in a return you have sent, you submit it again and mark it "Berichtigte Anmeldung" (Kz 10). If the tax base of a supply changes, you correct the tax under § 17 (1) sentence 1 UStG and enter the changes in the tax base of that supply.

Which mistakes happen often?

Gross instead of net. The tax base is always net.
Entering cents. The form expects whole euros.
Starting registration too late. The activation code comes by post.
Choosing the wrong period. Period (month or quarter) and calendar year do not match your obligation.
Miscounting the deadline. If the 10th is a weekend or public holiday, the deadline ends on the next working day.
Sending a correction as a new return. Without the tick "Berichtigte Anmeldung" it is not a correction.
Small business owners passing the limit who do not set Kz 70. When you switch to standard taxation, you enter it.

How VAT GPT helps

VAT GPT prepares your advance VAT return from your reports, monthly or quarterly. In three steps:

Upload: You upload your Amazon and eBay CSV reports and your invoices. VAT GPT breaks down the VAT for Germany and the EU (OSS); the AI reads amounts, countries and tax rates, and you check and confirm.
Check: The amounts appear in the lines of the UStVA, for example Kz 81, Kz 86, Kz 41 and Kz 21.
Send: With VAT GPT Pro, the return goes via ELSTER directly to the tax office.

VAT GPT is listed in the software directory on elster.de; the details there come from the manufacturer. There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

How do I file the advance VAT return in ELSTER? Register with Mein ELSTER, open "Formulare und Leistungen", choose the advance VAT return and the calendar year, enter the amounts and send.

Is Mein ELSTER free? Registration is free and one-off, and most tax forms are free in Mein ELSTER.

How long does registration take? According to the BMF up to two weeks, because the activation code comes by post.

When is the advance return due? On the 10th day after the end of the reporting period; for March that is 10 April. If the 10th is a weekend or public holiday, the next working day applies.

Do I have to file electronically? Yes, authenticated and in the officially prescribed data format. On application the tax office can waive electronic filing in cases of hardship.

Which amounts do I enter? Net amounts without VAT, in whole euros.

Can I use software instead of Mein ELSTER? Yes, any tax software that supports ELSTER.

Is ELSTER available in English? The ELSTER pages have an English language option. The guide to the 2026 advance return that we rely on here, and its line names, are in German.