Your First German VAT Return: Deadline, Period, Steps

In short

• Who: new businesses under standard taxation; small businesses generally file no VAT return (§ 19 Abs. 1 Satz 2 UStG).
• When: by the 10th day after the quarter or month, for example 10 April for January to March.
• How: electronically; the prepayment is due on the same day (§ 18 Abs. 1 UStG).

Which filing period applies in the year of founding?

The calendar quarter is the rule. If the tax of the previous year exceeds 9,000 euros, the calendar month applies (§ 18 Abs. 2 UStG). Anyone starting a business actually files monthly in the current and the following year; for the tax periods 2021 to 2026, however, the expected tax of the current year decides instead. If you expect no more than 9,000 euros of tax for 2026, you file quarterly as a new business. For businesses founded from 2027 the law as it stands today provides the calendar month again.

What this means for you: If you start in 2026 and stay under 9,000 euros of expected tax, you file quarterly in 2026. For 2027, your following year, § 18 Abs. 2 sentence 4 UStG in its current wording provides for the calendar month, as it does for businesses started from 2027: then plan for twelve returns a year.

When is the first return due?

Filing and payment of the prepayment are due on the 10th day (§ 18 Abs. 1 UStG). If you start mid-quarter, the first return covers only the months since the start.

What this means for you: Put the 10th after each quarter or month in your calendar as soon as you have your tax number.

What goes into the first return?

You report taxable turnover net, split by tax rate, and deduct input VAT from invoices. In ELSTER, turnover at 19 percent goes into box 81, turnover at 7 percent into box 86 and deductible input VAT into box 66. An example for one quarter:

Input VAT requires a proper invoice; more in Input VAT deduction in Germany and Entering input VAT in the German VAT return.

What this means for you: Keep outgoing and incoming invoices clean from day one, because the boxes are built from them.

How do you file the first return?

1. Wait for the tax number from the tax office (Apply for a tax number).
2. Apply for the ELSTER certificate (ELSTER certificate).
3. Collect the turnover and input VAT of the period.
4. Fill in the VAT return in ELSTER and send it electronically (ELSTER VAT return guide).
5. Pay the amount by the 10th.

On request the tax office can waive electronic filing to avoid undue hardship (§ 18 Abs. 1 UStG).

What this means for you: Without tax number and certificate you cannot send; apply for both early.

How VAT GPT helps

1. Upload: your outgoing and incoming invoices; the AI reads amounts, countries and tax rates.
2. Check: VAT GPT calculates the VAT return, you review and confirm.
3. Send: with Pro the VAT return goes through ELSTER to the tax office.

Not included: no tax advice and no decision whether you are a small business. There are Free, Go (30 days free with all Pro features) and Pro (49 € a month or 444 € a year, incl. VAT). Try it for free

Frequently asked questions

Must I file monthly in the year of founding? The law provides it for new businesses, but for the periods 2021 to 2026 the expected tax of the current year is the yardstick (§ 18 Abs. 2 UStG).

What if I sold nothing? If you are obliged to file, you file a return without turnover; when in doubt, ask the tax office.

Can the tax office exempt me? If the previous year's tax was no more than 2,000 euros, it may exempt you from VAT returns (§ 18 Abs. 2 UStG); the threshold depends on the previous year's tax.

Read next

• File the German VAT return online
• Calculate your German VAT prepayment
• Small business or standard VAT

No tax advice: this content does not replace individual advice.

Sources

• § 18 UStG, tax procedure
• § 19 UStG, small businesses
• ELSTER help: VAT return 2026