Generate German Advance VAT Return (UStVA — ELSTER XML)
Skill: Convert periodic VAT figures into an Umsatzsteuer-Voranmeldung ELSTER XML
Region: Germany (Deutschland) Category: Tax — Umsatzsteuer (VAT) Does: Takes a period's VAT figures and maps them onto the Umsatzsteuer-Voranmeldung (UStVA) — the advance VAT return — as the ELSTER XML transmitted via ERiC to the Finanzamt. System: ELSTER (via ERiC) — UStVA, identified by Kennzahlen (Kz)
The UStVA is filed monthly or quarterly (frequency depends on the prior year's VAT liability; new businesses have specific rules). Figures are reported against numbered Kennzahlen (Kz) that change occasionally year to year — always map onto the current UStVA form/ELSTER schema. Transmission is authenticated (ELSTER certificate); ERiC validates before sending.
When this applies
- Most businesses file the UStVA monthly (higher liability / new businesses) or quarterly; due the 10th of the following period, generally with a permanent extension (Dauerfristverlängerung) pushing it one month (and a special advance payment for monthly filers).
- The advance returns are reconciled annually by the Umsatzsteuer-Jahreserklärung.
Input data required
| Group | Fields |
|---|---|
| Filer | tax number (Steuernummer) / Finanzamt, period (month/quarter + year) |
| Taxable sales | net revenue at 19% and 7%; tax-free sales (§4) |
| Intra-EU / import | intra-Community supplies & acquisitions; reverse-charge (§13b) |
| Output tax | VAT due on the above |
| Input tax (Vorsteuer) | deductible input VAT from invoices, imports, intra-EU acquisitions, §13b |
| Settlement | payable / refund (Zahllast / Überschuss) |
Key Kennzahlen (representative)
| Kz | Reports |
|---|---|
| Kz 81 | net revenue taxed at 19% (output VAT computed) |
| Kz 86 | net revenue taxed at 7% |
| Kz 35/36 | revenue at other tax rates |
| Kz 89 | intra-Community acquisitions at 19% |
| Kz 66 | deductible input VAT (Vorsteuer) from invoices |
| Kz 61 | input VAT on intra-Community acquisitions |
| Kz 67 | import VAT (Einfuhrumsatzsteuer) |
| Kz 83 | payable amount / refund (Zahllast) — the bottom line |
Calculation rules
- Output VAT is auto-derived from the net Kennzahlen (e.g. Kz 81 × 19%, Kz 86 × 7%) — you report the net base, and ELSTER/the form derives or expects the matching tax figure.
- §13b reverse charge: the recipient self-assesses output VAT and (usually) deducts the same amount as input VAT — report both sides.
- Zahllast (Kz 83) = total output VAT − total input VAT (Vorsteuer); a positive value is payable, negative is a refund.
- Dauerfristverlängerung: monthly filers pay a special advance payment (Sondervorauszahlung) = 1/11 of the prior year's liability, credited in the December return.
- Amounts in EUR; the form follows its cent/whole-euro conventions per the current schema.
Worked example (monthly, outline)
Period 2025-05, Steuernummer ...
Kz 81 net sales @19% = 100000.00 → output VAT 19000.00
Kz 86 net sales @7% = 20000.00 → output VAT 1400.00
Kz 66 input VAT (Vorsteuer) = 9000.00
Kz 83 Zahllast = (19000 + 1400) − 9000 = 11400.00 payable
Emitted as the UStVA ELSTER XML and transmitted via ERiC to the Finanzamt.
Validation checklist
- Current-year UStVA form / ELSTER schema and Kennzahlen used
- Steuernummer/Finanzamt and period (month/quarter) correct; filing frequency right for the business
- Net revenue mapped to the correct Kz (Kz 81 @19%, Kz 86 @7%, etc.); tax-free §4 sales separated
- §13b reverse-charge and intra-EU acquisitions reported on both output and input sides
- Input VAT (Kz 66/61/67) deductible and supported; Zahllast (Kz 83) = output − input
- Dauerfristverlängerung / Sondervorauszahlung handled if applicable
- ERiC validation passes; authenticated transmission; deadline (10th, +1 month with extension) met
Last updated: 2026-05-31 — UStVA Kennzahlen and ELSTER schemas change yearly; confirm the current Kennzahlen, VAT rates, the Dauerfristverlängerung rules, and deadlines against current ELSTER / BMF (elster.de) guidance before use.