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File your provisional VAT return

Mein ELSTER · § 18 UStG

Electronic onlyObligation

The provisional VAT return is the one process where ELSTER is not a convenience, but a requirement: it must be submitted authenticated and electronically. Under § 18 Abs. 1 UStG, the filing date is the 10th day after the end of the return period.

On the thresholds, a closer look is worthwhile, because outdated figures are circulating widely here. Under § 18 Abs. 2 UStG, the standard case is the calendar quarter. It only becomes monthly once the previous year’s tax was more than €9,000 – not €7,500. And the Finanzamt can exempt you from filing if it was no more than €2,000 – not €1,000.

The second point that is regularly misrepresented is the permanent extension (Dauerfristverlängerung). It is not a favour: § 46 UStDV states that the Finanzamt “has”, on application, “to extend” the deadlines by one month – a legal entitlement that only ceases to apply if the tax claim appears to be at risk. That is a clear difference from the extension of the deadline for income tax, which under § 109 AO is at the discretion of the Finanzamt.

Last updated27 August 2026
Legal basis§ 18 UStG · § 19 · § 46 UStDV · § 47 · § 48
VerificationChecked against gesetze-im-internet.de (consolidated version)
Written and reviewed byAndrés Sánchez Botta
Independent information website: we are not ELSTER or the tax administration, not an authority and not a paid advice service – we do not submit applications on your behalf. All information comes from official sources and is explained here in plain language; binding information always comes from the competent body. Not tax advice. The Finanzamt makes the classification in the individual case. All information is provided without guarantee. We are neither lawyers nor tax consultants: we document official procedures and check the information against the official source – this is information, not legal or tax advice.
Filing10th dayAfter the end of the period
Monthly fromOver €9,000Previous year’s tax
Exemption possibleUp to €2,000Discretionary decision
Permanent extension (Dauerfristverlängerung)+ 1 monthLegal entitlement
Required documents

What you need

A breakdown of the turnover for the period

Broken down by tax rate, and by tax-exempt and non-taxable turnover. Under standard taxation, the basis is the agreed consideration – the tax arises with the supply, not with the payment. If you tax on the basis of consideration received, you need an authorisation under § 20 UStG for that.

A breakdown of the input tax amounts

Only from invoices that meet the mandatory details under § 14 Abs. 4 UStG. A formally defective invoice costs you the input tax deduction – that is the most common reason for corrections after an audit.

Evidence of intra-Community transactions

Acquisitions and supplies within the EU, as well as cases where the recipient of the supply is liable for the tax under § 13b UStG. They are recorded in their own lines and do not fit into the ordinary turnover fields.

Steuernummer for VAT purposes

Not your personal tax identification number (Steuer-ID, IdNr.). For EU transactions, additionally the VAT identification number (USt-IdNr.), which is applied for at the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) – the two are often confused.

For a permanent extension: the previous year’s figures

For calculating the special prepayment, which under § 47 UStDV amounts to one eleventh of the prepayments for the preceding calendar year. If you only started during the current year, you work with the expected prepayments.

Step by step

How to proceed

  1. 1

    Determine your own return period

    The standard case is the calendar quarter. If the previous year’s tax was more than €9,000, the calendar month applies instead. If it was no more than €2,000, the Finanzamt can exempt you from filing provisional returns – a may, not an automatic entitlement, and the annual return remains unaffected by it.

  2. 2

    Check whether § 19 UStG applies

    As a small business (Kleinunternehmer) within the meaning of § 19 UStG – total turnover not over €25,000 in the preceding calendar year and not over €100,000 in the current year – no VAT is charged. Note: these are the current figures; the previously applicable €22,000 and €50,000 still appear in many overviews.

  3. 3

    Mark the deadlines in your calendar

    The 10th day after the end of the period – for monthly filing, that is the 10th of the following month; for quarterly filing, 10 April, 10 July, 10 October and 10 January. If the date falls on a weekend or a public holiday, § 108 Abs. 3 AO shifts it to the next working day.

  4. 4

    Apply for the permanent extension — you are entitled to it

    The application postpones filing and payment by one month. Under § 46 UStDV, the Finanzamt has to grant the extension; it can only refuse or revoke it if the tax claim appears to be at risk. Under § 48 UStDV, the application must be made by the time the first provisional return to which the extension is to apply is due.

  5. 5

    If filing monthly, make the special prepayment

    It is the price of the permanent extension and applies only to monthly filers: one eleventh of the previous year’s prepayments (§ 47 UStDV). Quarterly filers do not pay it and get the extra month for free – a point that is surprisingly often overlooked.

  6. 6

    Submit authenticated and save the confirmation

    Submission must be authenticated, via Mein ELSTER or connected software. Save the submission confirmation: the provisional return is a self-assessed tax return (Steueranmeldung), which is equivalent to a tax assessment subject to review – the time of filing is therefore legally relevant.

Fee information

Costs and payment

Thresholds and deadlines 2026With the current figures, not the old ones
Filing deadline10th day after the end of the period
Standard caseCalendar quarter
MonthlyOver €9,000 previous year’s tax
Exemption possibleUp to €2,000
Small business (Kleinunternehmer)€25,000 / €100,000
Special prepayment1/11, monthly filers only

Filing costs nothing; what matters are the thresholds, and here outdated figures appear almost everywhere. Under § 18 Abs. 2 UStG, the standard case is the calendar quarter; it becomes monthly once the previous year’s tax was more than €9,000, and an exemption from provisional returns is possible at no more than €2,000. The €7,500 and €1,000 figures quoted in many places are outdated. The same goes for the small business scheme: § 19 UStG today works with €25,000 in the previous year and €100,000 in the current year, not €22,000 and €50,000. On the permanent extension, it is worth knowing the wording: § 46 UStDV says the Finanzamt “has” to grant the extension – an entitlement that only ceases to apply if the tax claim is at risk. Under § 47 UStDV, the special prepayment of one eleventh applies exclusively to monthly filers; quarterly filers receive the extension at no cost. Under § 48 UStDV, the special prepayment is credited when the prepayment is assessed for the last return period of the year – that is, in December, not on a rolling basis.

Good to know

Important notes

The thresholds are €9,000 and €2,000. Not €7,500 and €1,000. Anyone who plans with the old figures may think they are required to file monthly when the quarter would be enough – or the other way round.

The small business threshold is €25,000 and €100,000. The earlier €22,000 and €50,000 still appear in countless guides.

The permanent extension is an entitlement, not a favour. § 46 UStDV says the Finanzamt “has … to extend”. It may be refused or revoked only if the tax claim is at risk – unlike § 109 AO, which is discretionary.

Quarterly filers pay no special prepayment. § 47 UStDV only covers monthly filers. For quarterly filers, the extra month is simply free of charge – and yet it is often not applied for.

The special prepayment is only credited in the last period. Under § 48 UStDV, against the prepayment for the last return period of the year, not spread out over the year on a rolling basis.

Electronic filing is mandatory here. Unlike for the income tax return of private individuals, there is no paper route. Without a working ELSTER account, filing is impossible.

The provisional return is a tax assessment subject to review. That is why an Einspruch against it under § 355 AO runs from receipt by the Finanzamt – there is no notice to wait for.

The provisional return does not replace the annual return. Even if you have been exempted from the provisional returns, you still file the annual VAT return.

Avoid these mistakes

Common mistakes

Working with the old thresholds. €7,500 and €1,000 are outdated; €9,000 and €2,000 apply. Anyone who classifies themselves wrongly files too rarely and risks the consequences of being late.

Treating the permanent extension as a favour and not applying for it. It is an entitlement under § 46 UStDV. For quarterly filers, it does not even cost a special prepayment.

Submitting the application too late. Under § 48 UStDV, it must be in by the time the first provisional return to which the extension is to apply is due – not at some point during the year.

Deducting input tax from formally defective invoices. If the mandatory details under § 14 Abs. 4 UStG are missing, the deduction is lost. This often only comes to light during an audit, and then for several years at once.

Confusing the Steuernummer with the VAT identification number. The USt-IdNr. is applied for at the Federal Central Tax Office and serves EU transactions; the Steuernummer comes from the Finanzamt.

Forgetting the annual return after an exemption. The exemption covers only the provisional returns. The annual return still has to be filed.

Frequently asked questions

Questions and answers

Monthly or quarterly — which applies to me?

The standard case under § 18 Abs. 2 UStG is the calendar quarter. It becomes monthly if the tax for the preceding calendar year was more than €9,000. If it was no more than €2,000, the Finanzamt can exempt you from filing the provisional returns – that is a discretionary decision, not an automatic entitlement. The €7,500 and €1,000 thresholds often quoted are outdated.

By when must the provisional return be submitted?

By the 10th day after the end of the return period (§ 18 Abs. 1 UStG). For monthly filing, that is the 10th of the following month; for quarterly filing, 10 April, 10 July, 10 October and 10 January. If the date falls on a Saturday, Sunday or public holiday, § 108 Abs. 3 AO shifts it to the next working day. With the permanent extension, one month is added each time.

Is the permanent extension a matter of discretion?

No, and that is the most important difference from the extension of the deadline for income tax. § 46 UStDV provides that, on application, the Finanzamt “has” “to extend” the deadlines by one month; it may refuse or revoke this only if the tax claim appears to be at risk. For income tax, by contrast, the extension is at the discretion of the Finanzamt under § 109 AO. Two provisions that sound alike and are legally opposite.

What is the special prepayment and who does it apply to?

It is the consideration for the permanent extension and, under § 47 UStDV, amounts to one eleventh of the prepayments for the preceding calendar year. The key point: it applies exclusively to businesses that file monthly. Quarterly filers pay no special prepayment and get the extra month at no cost – an advantage that often goes unused because the application is never made.

When do I get the special prepayment back?

Under § 48 UStDV, it is taken into account when the prepayment is assessed for the last return period of the year – for monthly filers, that is in December, not spread out over the year on a rolling basis. If this results in a surplus, it is offset or refunded under the general rules of the Fiscal Code (Abgabenordnung, AO).

From when do I stop being a small business (Kleinunternehmer)?

§ 19 UStG is tied to two figures: total turnover must not have exceeded €25,000 in the preceding calendar year, and must not exceed €100,000 in the current calendar year. The previously applicable €22,000 and €50,000 still appear in a great many guides and templates. If you are close to one of these thresholds, have the classification confirmed by the Finanzamt or a tax adviser rather than deciding it yourself – the change affects every single invoice.

Can I file the provisional return on paper?

No. For the provisional VAT return, authenticated electronic submission is required by law – here ELSTER is not a convenience, but a requirement. Only in cases of genuine hardship can the Finanzamt allow an exception on application. In practice, that means: an expired ELSTER certificate brings your filing to a halt, and the deadline keeps running regardless.

How do I lodge an Einspruch against a provisional return?

A special feature applies here that you will not know from tax notices. The provisional return is a self-assessed tax return and is equivalent to an assessment subject to review – so there is no notice to wait for. Under § 355 Abs. 1 AO, the one-month period for objection therefore runs from the receipt of the self-assessed tax return by the Finanzamt. Anyone who calculates the deadline from the date of a notice is counting on an event that never happens.

Related official procedures

Wages tax return (Lohnsteuer-Anmeldung)
Different thresholds, same deadline
Free of charge
Register an ELSTER account
Here it is mandatory
Free of charge
Deadline extension
Discretionary for income tax
Free of charge

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