German advance VAT return with no sales: do you need to file a zero return?

A zero return is an advance VAT return for a period in which you charge no VAT, for example because you sold nothing. The law ties the duty to the filing period, not to the amount of tax: the business submits an advance return by the tenth day after the end of each filing period (section 18 (1) UStG). Exceptions exist mainly for small businesses, for businesses with only exempt supplies without input VAT deduction, and where the tax office releases you from the duty.

Last updated: 26 October 2026

The essentials in brief

Basic rule: an advance return is due for every filing period (section 18 (1) UStG).
Deadline: the tenth day after the end of the period; any prepayment is due on the same day.
No duty: for small businesses (section 19 (1) sentence 2 UStG) and, according to the Bavarian State Office for Taxes, for businesses with only exempt supplies without input VAT deduction.
Release: if the previous year's tax was at most 2,000 euros, the tax office may release you from filing.
Late filing: the tax office may set a late-filing surcharge.

What is a zero return?

The term zero return does not appear in the statute. It means an advance return whose result is no amount payable, because there were no taxable sales in the period or because output VAT and input VAT cancel out. Legally it is an ordinary advance return under section 18 (1) UStG in which you calculate the tax for the period yourself.

When do you have to file a zero return?

You are under the standard regime and the period had no sales. The duty depends on the filing period. That is generally the calendar quarter; if the previous year's tax was more than 9,000 euros it is the calendar month (section 18 (2) UStG).
Your business is newly founded. In the year it starts and in the following year the calendar month is in principle the filing period (section 18 (2) sentence 4 UStG). For the tax years 2021 to 2026 a different rule applies: in the starting year the expected tax of the current year is decisive, in the following year the actual tax of the previous year converted into an annual figure (section 18 (2) sentence 6 UStG). Either way you file a return for every period.
You have input VAT but no sales. The advance return is still due; the result is a refund.

When do you not have to file an advance return?

Only exempt supplies without input VAT deduction: according to the Bavarian State Office for Taxes the duty does not apply.
Small businesses: the filing duties of section 18 (1) to (4) UStG do not apply to you (section 19 (1) sentence 2 UStG). You file an advance return only for periods in which you have to declare tax under section 18 (4a) UStG, for example as recipient under section 13b UStG. More: advance VAT return as a small business.
Release by the tax office: if the tax for the previous year was not more than 2,000 euros, the tax office may release you from filing advance returns and paying prepayments (section 18 (2) UStG). This is not automatic: you need the release from the tax office.

Deadline and payment

The advance return must reach the tax office by the tenth day after the end of the filing period; any calculated tax is to be paid at the same time. If that day falls on a weekend or public holiday, the deadline ends on the next working day (section 108 (3) AO). All dates through 2027 are in the deadline calendar. With a permanent extension the deadline moves by one month: special prepayment and permanent extension.

What happens if you file late?

If you file late, the tax office may set a late-filing surcharge. If tax is not paid on the due date, late-payment surcharges arise. Whether the office sets a late-filing surcharge in a particular case is decided under section 152 AO.

Common mistakes

Forgetting the zero return. When nothing is payable, the deadline is easier to miss.
Mixing up your status. What counts is whether you are a small business or under the standard regime in the period concerned.
Assuming a release the tax office did not grant. The 2,000 euro threshold only opens the possibility of a release.
Leaving out input VAT. If you have incoming invoices, the input VAT belongs in the return: entering input VAT.
Leaving wrong figures uncorrected. How to correct an advance return: correct a VAT return.

How it works with VAT GPT

VAT GPT prepares your advance return from the documents of the period:

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 you are released from filing advance returns.
The AI reads date, amounts, currency and country; whether a zero return is mandatory for you 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 file an advance return if I sold nothing? Under the standard regime, generally yes: the duty depends on the filing period (section 18 (1) UStG). The exceptions are listed above.

Must a small business file a zero return? No. The filing duties of section 18 (1) to (4) UStG do not apply to you (section 19 (1) sentence 2 UStG); an advance return is due only for periods in which you have to declare tax under section 18 (4a) UStG.

Can the tax office release me? Yes, if the tax for the previous year was not more than 2,000 euros (section 18 (2) UStG).

By when must the zero return arrive? By the tenth day after the end of the filing period, or the next working day if that falls on a weekend or holiday.

What happens if a zero return is late? The tax office may set a late-filing surcharge.