German VAT return form 2026: where do I find it?

Looking for the form for the German advance VAT return (Umsatzsteuer-Voranmeldung) to print out? As a business, you normally do not file it on paper. The law requires you to transmit it in the officially prescribed data format through the officially designated interface, that is, electronically, for example through ELSTER or software with an ELSTER interface (section 18 (1) sentence 1 UStG). A paper form is only meant for cases where the tax office has waived electronic transmission on request to avoid undue hardship (section 18 (1) sentence 2 UStG).

Last updated: October 27, 2026

In brief

Paper form: An official sample exists, form USt 1 A, "Umsatzsteuer-Voranmeldung 2026". The Federal Ministry of Finance introduced it by letter of December 29, 2025 for return periods from January 2026.
When you may use it: only after you apply and the tax office waives electronic transmission (section 18 (1) sentence 2 UStG).
Normal case: you transmit the return electronically by the 10th day after the return period ends (section 18 (1) sentence 1 UStG).
Numbers: tax bases are entered as net amounts in whole euros (ELSTER help).
Where the lines are explained: in the ELSTER help "Anleitung zur UStVA 2026".

Is there a form I can fill in?

Yes, with a limit. The Federal Ministry of Finance publishes the samples of the forms for the advance return and prepayment procedure every year. For 2026, according to its letter of December 29, 2025:

USt 1 A: advance VAT return 2026
USt 1 H: application for the one-month extension (Dauerfristverlängerung) and registration of the special prepayment 2026
USt 1 E: instructions for the advance VAT return 2026
USt 5 E: instructions for the extension application and the special prepayment 2026

A sample is not permission to fill the form in yourself and post it. Section 18 UStG makes electronic transmission the normal case, and a self-filled PDF does not replace it.

When may I file the return on paper?

Only if you apply and the tax office agrees. The law says: on request, the tax office may waive electronic transmission to avoid undue hardship; you then file the return on the officially prescribed form (section 18 (1) sentence 2 UStG).

When such hardship exists is set out in section 150 (8) AO (the General Fiscal Code). The request must be granted if filing electronically is economically or personally unreasonable for you. The law gives two examples: creating the technical means would only be possible at considerable cost, or you are not, or only to a limited extent, able to use remote data transmission given your individual knowledge and skills. A mere preference for paper is not what the rule means. Apply to your tax office before the deadline ends.

Where do I find the lines of the return?

The ELSTER help "Anleitung zur UStVA 2026" explains the lines and what belongs in them. It follows the areas of the return:

Area of the return	What belongs there (ELSTER help)
Supplies and other services	Sales at 19%, 7%, 0% and other rates. The tax base is always the net amount in whole euros.
Tax-exempt supplies and services	among others intra-Community supplies and export supplies. Sales exempt under the small-business rule (section 19 (1) UStG) go in line 23.
Intra-Community acquisitions	Acquisitions from other EU countries.
Reverse charge (section 13b UStG)	Services for which you owe the VAT. If you made supplies for which your customer owes the tax under section 13b (5) UStG, they go in line 34.
Deductible input VAT	Input VAT from invoices under sections 14 and 14a UStG (line 38) and further cases (lines 39 to 43).
Other tax amounts	for example the follow-up tax after a change of taxation method (line 46).

The ELSTER help adds: if you made reportable cross-border movements of goods within the EU, you also report them monthly to the Federal Statistical Office (intra-trade statistics).

How to enter the figures in ELSTER and send them is covered step by step in ELSTER VAT return: a step-by-step guide. Deadlines and the extension are explained in File the German VAT return online; the dates are in the deadline calendar.

Common mistakes

Mailing a printed form. Without the tax office waiving electronic transmission, this is not the intended route.
Entering gross amounts. Tax bases are net amounts without VAT, in whole euros.
Putting small-business sales in the wrong line. Sales exempt under section 19 (1) UStG belong in line 23, not in the lines for taxable sales.
Missing the deadline. The return is due by the 10th day after the return period ends (section 18 (1) sentence 1 UStG).
Filing a return when you are a small business. Often there is no duty to: see VAT return for small businesses and zero return.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. For the advance return:

You upload your Amazon and eBay CSV reports and your invoices; the AI reads amounts, countries and tax rates.
VAT GPT splits the VAT for Germany and the EU and prepares the advance return, monthly or quarterly. You check and confirm.
With VAT GPT Pro you send it to the tax office through ELSTER.

So you do not add up form lines by hand. Get to know VAT GPT or create an account.

What VAT GPT does not do

VAT GPT is not tax advice.
Whether you have an undue hardship is decided by the tax office, not by VAT GPT.

Frequently asked questions

Is there a form for the 2026 advance VAT return? Yes, sample USt 1 A. As a business you normally transmit the return electronically (section 18 (1) sentence 1 UStG).

Can I fill in the VAT return as a PDF and send it in? Only if the tax office has waived electronic transmission on request because of undue hardship (section 18 (1) sentence 2 UStG).

Where do I get the sample? The samples are attachments to the Federal Ministry of Finance letter of December 29, 2025 on bundesfinanzministerium.de.

When is the return due? By the 10th day after the return period ends (section 18 (1) sentence 1 UStG). If that day is a Saturday, Sunday or public holiday, the deadline ends at the end of the next working day (section 108 (3) AO). On request the tax office extends the deadlines by one month (section 46 UStDV): the Dauerfristverlängerung. If you file monthly, this requires a special prepayment of one eleventh of the previous year's prepayments (section 47 (1) UStDV).

Do I enter cents? No, tax bases are entered in whole euros (ELSTER help).