File a preliminary sales tax return
Regular (monthly or quarterly) electronic filing of sales tax returns with the tax office via ELSTER, with advance payment of the calculated sales tax.
How to proceed
- 1
Set the pre-registration period
Monthly or quarterly, depending on the amount of sales tax paid in the previous year.
- 2
Submit the preliminary registration via ELSTER
By the 10th day following the end of the pre-registration period.
- 3
Payment of sales tax
Due at the same time as the submission of the preliminary registration.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
1 day
Official: max. approx. 1 weeks
Online application
Online possible – at the responsible authority
Common mistakes
- • Failure to meet the filing deadline (10 days after the end of the advance filing period)
- • No extension of the deadline was requested, resulting in consistently tight deadlines
The essentials before applying
Who is eligible?
Business owners and self-employed individuals who do not take advantage of the small business tax exemption.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. 1 day
Success rate
approx. 98.0 % (estimate)
Most common mistakes
- •Failure to meet the filing deadline (10 days after the end of the advance filing period)
- •No extension of the deadline was requested, resulting in consistently tight deadlines
Common reasons for rejection
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.
Related services
Questions & Answers
Can I get an extension?▼
With a permanent extension, the filing deadline for the advance VAT return can be postponed by one month, provided a special advance payment is made for monthly filings.