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.
Wo wohnen Sie?
Damit wir File a preliminary sales tax return mit dem zuständigen Finanzamt in Ihrer Stadt anzeigen können.
Oder Großstadt wählen:
Sie werden zur geführten Suche weitergeleitet – mit Kontaktdaten, Termin und nächsten Schritten für File a preliminary sales tax return.
Quick answer
- 1
Documents you need
Steuerunterlagen / Belege · Formular / Antrag
- 2
Responsible authority
The authority of your main residence
- 3
How to do it
Apply directly online
- 4
Costs
Kostenlos über ELSTER
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 →
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
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
- •Unvollständige oder fehlende Unterlagen
- •Antrag nicht rechtzeitig oder bei falschem Amt gestellt
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.
Freshness & source
- Maintenance
- Continuously reviewed & updated
- Source
- ELSTER – Finanzverwaltung
- Data quality
- 100 %