ustva

Umsatzsteuer-Voranmeldung, abbreviated as UStVA, is a periodic advance VAT return filed by VAT-registered businesses in Germany. It reports the amount of value added tax charged on sales (Umsatzsteuer) and the input tax paid on purchases (Vorsteuer) for the relevant period, allowing the tax authorities to assess and collect VAT before the final yearly settlement.

The UStVA is governed by the relevant provisions of the Umsatzsteuergesetz (UStG) and the associated regulations, and is submitted electronically through the ELSTER online portal. The data entered informs the tax office about the net VAT due for the period, including any adjustments such as reverse-charge mechanisms or intra-EU transactions.

Filing frequency depends on the VAT burden in the previous year: monthly if the VAT due exceeds 7,500 euros; quarterly if it is between 1,000 and 7,500 euros; and annually if it is up to 1,000 euros. New businesses may be assigned a monthly or quarterly schedule by the tax office, and changes can be requested based on expected VAT amounts. The deadline for monthly Voranmeldungen is the 10th day of the following month; for quarterly Voranmeldungen it is the 10th day after the end of the quarter; the chosen frequency determines the submission and payment schedule.

Payment of the net VAT due reported in the UStVA generally accompanies the filing, with late submissions or payments potentially resulting in penalties and interest. The UStVA is a precursor to the annual tax return (Umsatzsteuererklärung), which reconciles all transactions for the year.