Meaning of Advance VAT Return Part 2

How can the pre-registration be submitted?

Since 01/01/2015, advance VAT returns have to be sent electronically to the responsible tax office. To do this, the electronic Elster system is required to create the pre-registration. However, it should be noted that a late submission of advance notifications results in late surcharges being set by the tax office. So-called late payment surcharges can also arise in the event of delays in sales tax payments , which must also be paid to the tax office and in addition to the actual sales tax.

Creating your UStVA with the help of ELSTER also offers tax laypersons many advantages. Many functions of this program are largely self-explanatory. Important points are queried so that basic details cannot (or difficultly) be forgotten. Especially in connection with a longer use of the program, the company benefits from the fact that the data from previous years is always transferred and the calculation of the tax burden or any additional payment is automatically displayed. In addition, the program offers a plausibility check and the possibility of simply calling up important data that was created in the context of certificates.

Advance VAT return without ELSTER

Even if the use of ELSTER is a particularly practical form of transmitting company-specific data, some taxpayers decide to use other programs as an alternative. However, these usually also work on the basis of a connection to ELSTER. This is because the tax office also relies on the advantages of this widespread tax program.

A registration of the payment load in paper form will only be approved in absolute exceptions.

Advance VAT return with software

According to Whicheverhealth, the software programs that can be used to determine the advance sales tax payment are characterized by a high level of user convenience. Anyone who has not found the program in ELSTER that does justice to their personal ideas of a high level of user comfort can also transmit their data via this “detour”, which in fact is not one. It is of course important that the software used is compatible with ELSTER so that there are no problems in connection with the import process at the tax office.

Brief instructions for the UStVA – where to enter what?

The use of photovoltaic systems is particularly popular. It is important to note that said use is also asserted in the course of the UStVA. Because: the electricity that is generated by the system is fed into the public grid. This accounts for income, sales and trade tax.


Self-consumption, which can be claimed in connection with a running photovoltaic system, is easily determined by modern control programs. Basically, before the electricity is fed into the public network, it first flows into the house network (benefit of use or free value tax -> subject to sales and income tax). Only any excess is then passed on.

Photovoltaics in tax law

Anyone who operates a photovoltaic system is considered an entrepreneur for tax purposes . It is therefore clear, among other things, that a corresponding profit determination must take place. This means that you have to compare the income (for example, remuneration from an energy supplier) to the expenditure in the form of an income-surplus invoice EÜR .


The expenses that arise in connection with a photovoltaic system can be deducted from the profit (see above) as costs. Among other things, the purchase price of the photovoltaic system may be deducted over a period of 20 years . Loan interest and repair costs can also be claimed.

Deadlines and limits for advance VAT returns?

As is customary in connection with tax law, deadlines must also be observed with regard to registering the advance VAT return. Anyone who exceeds this must pay late payment penalties. So it is definitely worthwhile to mark the relevant dates in red in the calendar.

What are the deadlines?

On the 10th day after the respective registration period, the sales tax must be submitted to the tax office. Alternatively, a one-month extension of the deadline can be requested. The corresponding regulations were anchored in § 18 UStG .

UStVA limits

The frequency at which the advance VAT return must be submitted depends on the tax liability in the past. For example, if this was over EUR 7,500 in the past calendar year , the pre-registration must be submitted monthly . If the tax liability was less than 7,500 euros, it is reported quarterly .

If the tax liability is even less than 1,000 euros , it only has to be paid annually . Pre-registration is not necessary in the case of a corresponding exemption.


  • Anyone who paid less than € 1,000 sales tax in the previous year is exempt from having to return sales tax in advance . All you have to do is submit an annual VAT return.
  • If the sales tax payable in the previous year is between € 1,000 and € 7,500 , the pre-registration takes place quarterly . For the months of January, February and March, for example, the pre-registration must be submitted on April 10th.
  • If the payment load in the previous year was over € 7,500 , pre-registration takes place monthly . In this case, the pre-registration for the month of January must be submitted on February 10th.

If you, as an entrepreneur, are not sure how often you have to submit the advance VAT return, it is advisable to speak to your responsible tax office and tax advisor at the beginning of the financial year.

Advance VAT Return 2