What is the UStVA?
The Umsatzsteuervoranmeldung (UStVA) is Germany's advance VAT return. It reports the Umsatzsteuer (output VAT) you charged customers and the Vorsteuer (input VAT) you paid on business purchases. The difference — the Zahllast — is either paid to or reclaimed from the Finanzamt.
Unlike a year-end return, the UStVA is filed continuously throughout the year — monthly or quarterly depending on your prior year liability.
Filing frequency
| Prior year Umsatzsteuer | Frequency |
|---|---|
| Over €7,500 | Monthly — due 10th of the following month |
| €1,000 – €7,500 | Quarterly — due 10th after quarter end |
| Under €1,000 | Annual only (§ 20 UStG) |
Monthly filers can apply for a permanent one-month extension (Dauerfristverlängerung). The trade-off: a Sondervorauszahlung (advance payment of 1/11 of prior year liability) is due every 10 February.
What you report
The UStVA form (Formular USt 1 A) captures:
- Steuerpflichtige Umsätze — taxable sales at 19%, 7%, or other rates
- Innergemeinschaftliche Lieferungen — intra-EU supplies (zero-rated with recapitulative statement)
- Vorsteuerbeträge — deductible input VAT from invoices received
- Sondertatbestände — bad debts, corrections, import VAT (Einfuhrumsatzsteuer)
ELSTER and the ERiC library
ELSTER (Elektronische Steuererklärung) is the German tax authority's digital filing system. Software must integrate via the ERiC library — a software certificate (Softwareherstellerzertifikat) issued by ELSTER — to submit programmatically.
When you file via Finovo: 1. Finovo reads your transactions for the period 2. Calculates Umsatzsteuer by rate (19%, 7%, 0%, intra-EU) 3. Calculates deductible Vorsteuer from purchase invoices and expenses 4. Submits directly to ELSTER via ERiC — you receive a Übermittlungsprotokoll confirming acceptance
Common mistakes
- Claiming Vorsteuer on non-deductible items — 50% of Kfz costs for mixed-use vehicles, gifts over €35, certain restaurant meals
- Wrong rate on reduced-rate goods — food, books, and public transport attract 7%, not 19%
- Forgetting the Sondervorauszahlung — missing the 10 February deadline cancels the Dauerfristverlängerung
- Kleinunternehmer filing — under the §19 UStG threshold (€22,000 prior year), you are exempt from UStVA filing but also cannot reclaim Vorsteuer
ZUGFeRD and XRechnung: what's changing
From 2025, German businesses must be able to receive structured e-invoices. From 2027, all B2B invoices must be issued in ZUGFeRD or XRechnung format. Finovo generates both natively — no conversion or plugin needed.
See our Germany accounting guide for DATEV export, GoBD and ELSTER in one place, or compare Finovo vs Lexoffice.