What is UStVA?
The Umsatzsteuervoranmeldung (UStVA) is the periodic VAT return to the German tax office — how much VAT you collected and remitted, minus input VAT from purchase invoices.
Filing is monthly, quarterly, or yearly depending on turnover and prior-year VAT. Deadlines are binding; late filings can trigger surcharges.
What is reported
- Taxable supplies by rate (19%, 7%)
- Exempt supplies and intra-EU transactions where relevant
- Deductible input VAT from purchase invoices
- Result: amount payable or refund
Automation
Good bookkeeping tools map invoices and receipts and draft UStVA figures. Structured e-invoices make mapping easier because tax amounts are machine-readable.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.