German VAT return: the Umsatzsteuer-Voranmeldung

How to read a German bank statement, classify each line for VAT and fill in the advance VAT return (Umsatzsteuer-Voranmeldung, UStVA, form USt 1 A) for a self-employed person or very small business on the normal scheme (Regelbesteuerung). Figures are for tax year 2026. Every box number (Kennzahl, Kz) comes from the official 2026 form and its instructions, published by the Federal Ministry of Finance on 29 December 2025: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2025-12-29-vordruckmuster-USt-voranmeldung-2026.pdf?__blob=publicationFile&v=2

Section 1: Quick reference

Quick reference field table

Field	Value
Country	Germany (Federal Republic of Germany)
Return form	Umsatzsteuer-Voranmeldung, form USt 1 A, with form USt 1 H for the filing extension
Filing portal	Electronic transmission is the rule (§ 18(1) UStG). The tax office may allow paper only to avoid hardship. https://www.elster.de
Authority	The local Finanzamt. The Bundeszentralamt fuer Steuern handles the USt-IdNr and the recapitulative statement: https://www.bzst.de
Currency	EUR only. Tax bases in whole euros, no cents; tax amounts carry cents
Deadline	The tenth day after the end of the return period, and the payment is due the same day (§ 18(1) UStG)
Filing extension	One month longer, on application (§ 46 UStDV). A monthly filer must also declare and pay a Sondervorauszahlung of one eleventh of the previous year's advance payments (§ 47, § 48(2) UStDV); a quarterly filer pays none
Annual declaration	Umsatzsteuererklaerung, due seven months after the calendar year ends (§ 149(2) AO), or by the last day of February of the second following year when a Steuerberater files it (§ 149(3) AO)
Companion Guides	vat-workflow-base (workflow) and eu-vat-directive (EU directive content)
Scope	Regelbesteuerung only. Kleinunternehmer, Organschaft, Differenzbesteuerung, partial exemption and Ist-Versteuerung timing cases are refused: Section 2

VAT rates on the 2026 return

What	Rate	Note
Source	all figures below	https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2025-12-29-vordruckmuster-USt-voranmeldung-2026.pdf?__blob=publicationFile&v=2
Standard rate, § 12(1) UStG. Sales go in Kz 81	19%	Form USt 1 A line 13: "zum Steuersatz von 19 %"
Reduced rate, § 12(2) UStG. Sales go in Kz 86	7%	Form USt 1 A line 14: "zum Steuersatz von 7 %". The statute itself prints this rate in words, "sieben Prozent"
Zero rate for solar supplies, § 12(3) UStG. Sales go in Kz 87	0%	Form USt 1 A line 15: "zum Steuersatz von 0 %"

The rates are set by § 12 UStG: https://www.gesetze-im-internet.de/ustg_1980/__12.html The zero rate is a rate, not an exemption, so the supplier keeps full input deduction: rule 5.12.

Average rates for farming and forestry businesses (§ 24 UStG), outside the scope of this Guide

What	Rate	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__24.html
Forestry products other than sawmill products	5.5%	§ 24(1) sentence 1 no. 1 UStG: "auf 5,5 Prozent"
Remaining supplies under the scheme	7.8%	§ 24(1) sentence 1 no. 3 UStG: "auf 7,8 Prozent der Bemessungsgrundlage"

These rates are reviewed yearly and may be changed by regulation (§ 24(5) UStG).

Key UStVA Kennzahlen for 2026

Kennzahlen move between years. These are read off the 2026 form and its instructions.

Line	Kz	What goes in it
Source	all figures below	https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2025-12-29-vordruckmuster-USt-voranmeldung-2026.pdf?__blob=publicationFile&v=2
13	81	Taxable supplies at the standard rate, net base
14	86	Taxable supplies at the reduced rate, net base
15	87	Taxable supplies at the zero rate of § 12(3) UStG (solar), net base
16	35 and 36	Supplies at other tax rates: net base in Kz 35, the tax entered by hand in Kz 36
17, 18	77, then 76 and 80	Supplies of a farming or forestry business under § 24 UStG. Out of scope here
19	41	Intra-Community supplies of goods to a customer with a USt-IdNr
20, 21	44, 49	New vehicles: to a customer without a USt-IdNr, and supplied outside a business
22	43	Other tax-free supplies WITH input deduction: exports, § 4 nos. 2 to 7 UStG
23	48	Tax-free WITHOUT input deduction: § 4 nos. 8 to 29 UStG, and a Kleinunternehmer's supplies
24	91	Tax-free intra-Community acquisitions (§§ 4b and 25c UStG)
25	89	Taxable intra-Community acquisitions at the standard rate, net base
26	93	Taxable intra-Community acquisitions at the reduced rate, net base
27	90	Taxable intra-Community acquisitions at the zero rate of § 12(3) UStG
28, 29	95 and 98, 94 and 96	Acquisitions at other rates; new vehicles from a supplier without a USt-IdNr
30	46 and 47	Reverse charge on § 3a(2) services from a business established in the REST OF THE EU (§ 13b(1) UStG): base in Kz 46, tax in Kz 47
31	73 and 74	Reverse charge on supplies inside the real estate transfer tax act (§ 13b(2) no. 3 UStG)
32	84 and 85	Reverse charge on everything else (§ 13b(2) nos. 1, 2 and 4 to 12 UStG): works supplies and any other service of a business established ABROAD that does not belong in line 30, so this is the line for a supplier outside the EU, plus the domestic categories. Base in Kz 84, tax in Kz 85
33	42	Your supplies as the first customer in an intra-Community triangular transaction (§ 25b UStG)
34	60	Your own supplies on which the customer owes the tax (§ 13b(5) UStG)
35	21	Your own § 3a(2) services to the rest of the EU on which the customer there owes the tax. Also go in the recapitulative statement
36	45	Your other non-taxable supplies whose place of supply is not Germany
37	none	Output VAT: the sum of lines 13 to 18 and 25 to 32
38	66	Input VAT from other businesses' invoices
39	61	Input VAT on intra-Community acquisitions
40	62	Import VAT that has arisen: the box for Einfuhrumsatzsteuer
41	67	Input VAT on reverse-charge supplies under § 13b UStG
42, 43	63, 59	Input VAT by general average rates (§ 23a UStG), and the § 15(4a) UStG cases
44, 45	64, none	Adjustment of input VAT (§ 15a UStG); then line 37 less lines 38 to 44
46	65	Tax from a change of taxation method, and after-tax on advance payments at an older rate. NOT the payment line
47	69	Tax shown wrongly or without authority on an invoice (§ 14c UStG)
48, 49	none, 39	The advance payment or surplus (lines 45 to 47); then the Sondervorauszahlung credit, normally only in the last return of the year
50	83	The amount to pay, or the surplus with a minus sign in front. The bottom line. Always fill it in
51, 52	50, 37	Extra information, only where an agreed fee has become UNCOLLECTIBLE (§ 17(2) Nr. 1 sentence 1 UStG): the reduction of the tax base already in lines 13 to 18, and the reduction of input VAT already in lines 38, 42 and 43. Not for ordinary credit notes or discounts

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	The standard rate
Unknown VAT status of a purchase	Not deductible (no Vorsteuerabzug)
Unknown counterparty country	Domestic Germany
Unknown business or consumer status of an EU customer	Consumer, charge German VAT at the standard rate
Unknown business-use proportion (vehicle, phone, home office)	No recovery
Unknown SaaS billing entity	Reverse charge from a supplier established abroad, Kz 84 and 85
Unknown blocked-input status (gifts, private use)	Blocked
Unknown whether transaction is in scope	In scope
Unknown Bewirtung documentation status	Block (treat as undocumented, no recovery)

Red flag thresholds

Review prompts for the preparer, not rules of law. Set the money figures with the client and the reviewer, in proportion to the size of the business.

Flag	Raise it when
HIGH single-transaction size	One line is large next to the period's turnover
HIGH tax-delta on a single conservative default	One default decides a material part of the return
MEDIUM counterparty concentration	One counterparty dominates the output or the input side
MEDIUM conservative-default count	Several defaults are carried in one return
LOW absolute net VAT position	The net position is large for this client

Section 2: Required inputs and refusal catalogue

Required inputs

Minimum viable. The bank statement (Kontoauszug) for the period as CSV, PDF or pasted text, covering the whole filing period. Any German or international business bank is fine.

Recommended. Sales invoices for the period, especially for intra-EU services and tax-free supplies; purchase invoices for every input VAT claim, since the small-amount relief of § 33 UStDV stops at the invoice total in the thresholds tables and above it the full § 14 UStG details are needed; and the client's USt-IdNr or Steuernummer in writing.

Ideal. A complete invoice register, the EUeR or BWA, the previous period's UStVA, the Dauerfristverlaengerung status and the Sondervorauszahlung amount.

Refusal policy if the minimum is missing: SOFT WARN. With no bank statement at all, stop. With a statement but no invoices, proceed and record in the reviewer brief: "This UStVA was produced from the Kontoauszug alone. Before approval the reviewer must check that the input VAT claims are supported by invoices meeting § 14 UStG, that the small-amount relief of § 33 UStDV was used only within its limit, and that every reverse-charge classification matches the supplier's invoice."

Germany-specific refusal catalogue

These sit on top of the EU-wide refusals in eu-vat-directive Section 13. If a trigger fires, stop, give the message verbatim and end. Refusal is a safety mechanism.

• R-DE-1: Kleinunternehmer § 19 UStG. Trigger: the client is a Kleinunternehmer, or prior-year turnover was within EUR 25,000 and current-year turnover will stay within EUR 100,000 and the status has not been given up. Message: "A Kleinunternehmer under § 19 UStG charges no VAT and recovers no Vorsteuer. Their supplies are tax-free, and § 19(1) UStG switches off the filing duties of § 18(1) to (4) UStG, so there is normally no advance return AND no annual VAT return. The tax office can still demand one (§ 149(1) sentence 2 AO), and a return is still due in the cases of § 18(4a) UStG. This Guide covers Regelbesteuerung only. Reverse charge under § 13b UStG still applies to a Kleinunternehmer who receives services from a business abroad: refer those to a Steuerberater. An advance return is then due for that period under § 18(4a) UStG, with the tax in lines 30 to 32 and no input deduction."
• R-DE-2: Organschaft (VAT group). Trigger: client is part of a VAT group (Organschaft) under § 2(2) Nr. 2 UStG, or asks about group registration. Message: "An Organschaft is one taxable person. Supplies inside the group are not taxable, and the Organtraeger files one UStVA for the whole group. This needs a Steuerberater. Out of scope."
• R-DE-3: Differenzbesteuerung (margin scheme). Trigger: client deals in second-hand goods, art, antiques, or collectables under the margin scheme (§ 25a UStG). Message: "The margin scheme needs a margin worked out transaction by transaction under § 25a UStG. Out of scope."
• R-DE-4: Partial exemption. Trigger: client makes both taxable supplies and exempt-without-credit supplies (§ 4 Nr. 8 to 29 UStG) and the exempt proportion is not de minimis. Message: "You make both taxable and exempt supplies. Your input VAT must be apportioned under § 15(4) UStG, which requires an annual pro-rata calculation. Please use a Steuerberater to determine and confirm the pro-rata rate before input VAT is claimed."
• R-DE-5: Ist-Versteuerung edge cases. Trigger: client uses cash-basis accounting (Ist-Versteuerung under § 20 UStG) and the period contains timing differences between invoicing and payment that materially affect the return. Message: "Ist-Versteuerung needs payment dates compared with invoice dates line by line. This Guide assumes Soll-Versteuerung. With material timing differences, use a Steuerberater."

Section 3: Supplier pattern library (the lookup table)

The deterministic pre-classifier. Where a counterparty matches a pattern, apply the treatment directly: the table is authoritative for the patterns it covers, with one exception. In Sections 3.8, 3.9 and 3.10 the billing entity named is only the usual one, and no official page prints it. The 2026 form sends a supplier in the rest of the EU and a supplier outside the EU to different boxes, so the entity on the INVOICE decides, not the table: rule 6.5 and Known gap 4.

How to read it. Match case-insensitively on the counterparty name in the Kontoauszug. Where several patterns match, take the most specific. Where none match, fall through to Section 5.

3.1 German banks (fees exempt: exclude)

3.1 German banks table

Pattern	Treatment	Notes
DEUTSCHE BANK	EXCLUDE	Exempt financial service, § 4 Nr. 8 UStG
SPARKASSE, SPK, KREISSPARKASSE, STADTSPARKASSE	EXCLUDE	Same
COMMERZBANK, COBA	EXCLUDE	Same
ING, ING-DIBA	EXCLUDE	Same
N26, NUMBER26	EXCLUDE	Same
DKB, DEUTSCHE KREDITBANK	EXCLUDE	Same
VOLKSBANK, RAIFFEISENBANK, VR BANK	EXCLUDE	Same
POSTBANK	EXCLUDE	Same
REVOLUT, WISE (fee lines)	EXCLUDE	Check for separate taxable subscription invoices
ZINSEN, ZINSERTRAG, HABENZINSEN	EXCLUDE	Interest, out of scope
DARLEHEN, KREDIT, TILGUNG	EXCLUDE	Loan principal, out of scope
KONTOGEBÜHR, KONTOFÜHRUNG, ENTGELT	EXCLUDE	Account fee, exempt

3.2 German government, regulators, and statutory bodies (exclude entirely)

3.2 German government table

Pattern	Treatment	Notes
FINANZAMT, FA	EXCLUDE	Tax payment, not a supply
BUNDESKASSE, BUNDESZENTRALAMT	EXCLUDE	Federal treasury or BZSt, tax payment
IHK, INDUSTRIE- UND HANDELSKAMMER	EXCLUDE	Chamber fee, sovereign act
HWK, HANDWERKSKAMMER	EXCLUDE	Trades chamber fee, sovereign act
GEZ, RUNDFUNKBEITRAG, BEITRAGSSERVICE	EXCLUDE	Broadcasting levy, not a supply
GEWERBEAMT, ORDNUNGSAMT, STADTVERWALTUNG	EXCLUDE	Government fee, sovereign act
BERUFSGENOSSENSCHAFT, BG	EXCLUDE	Statutory accident insurance
ZOLLAMT, ZOLL	EXCLUDE for duties. Import VAT may be recoverable in Kz 62: flag for the reviewer

3.3 German utilities

3.3 German utilities table

Pattern	Treatment	Kz	Notes
STADTWERKE	Domestic 19%	66	Electricity, gas, water
TELEKOM, DEUTSCHE TELEKOM, T-MOBILE	Domestic 19%	66	Telecoms and broadband
VODAFONE, VODAFONE DEUTSCHLAND	Domestic 19%	66	Telecoms
O2, TELEFONICA DEUTSCHLAND	Domestic 19%	66	Telecoms
1&1, UNITED INTERNET	Domestic 19%	66	Internet/hosting
CONGSTAR, ALDI TALK, SIMYO	Domestic 19%	66	Mobile
STROM, GAS, ENERGIEVERSORGUNG, E.ON, RWE, VATTENFALL, ENBW	Domestic 19%	66	Energy supplier

3.4 German insurance (exempt: exclude)

3.4 German insurance table

Pattern	Treatment	Notes
ALLIANZ	EXCLUDE	Exempt insurance, § 4 Nr. 10 UStG
HUK-COBURG, HUK COBURG	EXCLUDE	Same
DEVK	EXCLUDE	Same
AXA VERSICHERUNG, ZURICH, ERGO, GENERALI	EXCLUDE	Same
VERSICHERUNG, VERSICHERUNGSBEITRAG	EXCLUDE	All premiums exempt
KRANKENVERSICHERUNG (private, e.g. DKV, DEBEKA)	EXCLUDE	Exempt

3.5 German transport

3.5 German transport table

Pattern	Treatment	Kz	Notes
DB, DEUTSCHE BAHN	Reduced rate for rail tickets	66	Rail: reduced-rated with no distance limit (§ 12(2) Nr. 10 a UStG)
BVG, MVG, MVV, RMV, VBB, KVB, SSB, VRS, HVV	Reduced rate	66	Local scheduled transport, within a municipality or not more than 50 kilometres
UBER, FREENOW, BOLT (DE)	Standard rate	66	A platform fee is standard-rated. A licensed taxi ride within a municipality or up to 50 kilometres is reduced-rated; hire car with driver is not
ADAC	Standard rate for membership and services	66	Not insurance: the membership is taxable
FLIXTRAIN	Reduced rate	66	Rail, so reduced-rated with no distance limit
FLIXBUS	Standard rate for a journey over 50 kilometres	66	Scheduled road transport is reduced-rated only within one municipality or up to 50 kilometres (§ 12(2) Nr. 10 b UStG)
SIXT, EUROPCAR, ENTERPRISE, AVIS (car rental DE)	Standard rate	66	Vehicle rental; business use portion only

3.6 German food/supermarkets (blocked unless hospitality)

3.6 German food/supermarkets table

Pattern	Treatment	Notes
ALDI, ALDI SUED, ALDI NORD	Default BLOCK input VAT	Personal provisioning. Deductible only where food is stock in trade
LIDL	Default BLOCK	Same
REWE	Default BLOCK	Same
EDEKA	Default BLOCK	Same
DM, ROSSMANN, MUELLER DROGERIE	Default BLOCK	Personal care, not business by default
PENNY, NETTO, KAUFLAND, REAL	Default BLOCK	Same
RESTAURANT, GASTSTÄTTE, IMBISS (any named)	From 2026: food at the reduced rate, drinks at the standard rate. Recoverable only if the Bewirtungsbeleg is complete	§ 12(2) Nr. 15 UStG covers restaurant and catering services but not drinks, so one receipt can carry both rates. Rule 5.3 has the documentation

3.7 German rent

3.7 German rent table

Pattern	Treatment	Kz	Notes
MIETE (commercial, landlord opted to charge VAT under § 9 UStG)	Domestic 19%	66	Landlord opted to tax
MIETE, WOHNUNGSMIETE (residential)	EXCLUDE	Exempt, § 4 Nr. 12 UStG, no input deduction
BÜROMIETE, GEWERBEMIETE	Domestic 19% if VAT shown on invoice	66	Confirm VAT is charged
NEBENKOSTEN, BETRIEBSKOSTEN	Check invoice	66	May include VAT: confirm on the invoice

3.8 SaaS EU suppliers (reverse charge, Kz 46/47)

Billed from entities in the rest of the EU, usually Ireland or Luxembourg, so § 13b(1) UStG applies to a § 3a(2) service. Self-assess the tax in Kz 46 and 47 and claim it back in Kz 67. Net effect zero for a fully taxable client.

3.8 SaaS EU suppliers table

Pattern	Billing entity	Kz (base/output/input)	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	46/47/67	Reverse charge
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	46/47/67	Reverse charge
ADOBE	Adobe Systems Software Ireland Ltd (IE)	46/47/67	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	46/47/67	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland Unlimited (IE)	46/47/67	Reverse charge
SPOTIFY	Spotify AB (SE)	46/47/67	Reverse charge
DROPBOX	Dropbox International Unlimited (IE)	46/47/67	Reverse charge
SLACK	Slack Technologies Ireland Ltd (IE)	46/47/67	Reverse charge
ATLASSIAN (Jira, Confluence)	Atlassian Network Services BV (NL)	46/47/67	Reverse charge
ZOOM	Zoom Video Communications Ireland Ltd (IE)	46/47/67	Reverse charge
CANVA	Canva Pty Ltd (AU) billed via IE entity in some cases	46/47/67	Check invoice: if IE entity, EU reverse charge

3.9 SaaS non-EU suppliers (reverse charge, Kz 84 and 85)

3.9 SaaS non-EU suppliers table

Pattern	Billing entity	Kz (base/output/input)	Notes
AWS	AWS EMEA SARL (LU), an EU entity	46/47/67	Established in the rest of the EU, so a § 3a(2) service goes in the EU boxes
NOTION	Notion Labs Inc (US)	84/85/67	Supplier established abroad, outside the EU
ANTHROPIC, CLAUDE	Anthropic PBC (US)	84/85/67	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	84/85/67	Non-EU reverse charge
GITHUB (standard plans)	GitHub Inc (US)	84/85/67	If the invoice shows an Irish entity, use Kz 46 and 47 instead
FIGMA	Figma Inc (US)	84/85/67	Non-EU reverse charge
HUBSPOT	HubSpot Inc (US) or HubSpot Ireland Ltd (IE): check the invoice	84/85/67 or 46/47/67	The country of the billing entity decides the boxes
TWILIO	Twilio Inc (US)	84/85/67	Non-EU reverse charge
VERCEL, NETLIFY, HEROKU	US entities	84/85/67	Non-EU reverse charge

• EU and non-EU foreign suppliers use DIFFERENT boxes. A § 3a(2) service from a business established in the rest of the EU is § 13b(1) UStG, line 30: Kz 46 and Kz 47. Works supplies, and other services taxable in Germany that do not belong in line 30, from a business established abroad are § 13b(2) Nr. 1 UStG, line 32: Kz 84 and Kz 85. That covers a service from a supplier outside the EU whose place of supply is Germany. It does not cover goods: goods from the rest of the EU are an intra-Community acquisition (rule 5.8) and goods from outside the EU carry import VAT (rule 5.9). Nor does it cover a service supplied outside Germany, or the cases § 13b(6) UStG takes out, such as a cross-border passenger flight or admission to a trade fair in Germany. Input VAT is Kz 67 either way. Neither case goes in your recapitulative statement, which lists only your own outgoing supplies.

3.10 Payment processors

3.10 Payment processors table

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Exempt financial service, § 4 Nr. 8 UStG
PAYPAL (transaction fees)	EXCLUDE (exempt)	PayPal Europe S.a r.l. (LU), exempt
STRIPE (monthly subscription)	EU reverse charge, Kz 46/47/67	Stripe Technology Europe Ltd (IE): separate from transaction fees
SUMUP, ZETTLE, SQUARE	Check the invoice	German entity: Kz 66. Rest of the EU: Kz 46/47/67. Outside the EU: Kz 84/85/67
KLARNA (merchant fees)	EXCLUDE (exempt)	Exempt

3.11 Professional services (Germany)

3.11 Professional services table

Pattern	Treatment	Kz	Notes
STEUERBERATER, STEUERKANZLEI, TAX ADVISOR	Domestic 19%	66	Deductible overhead
RECHTSANWALT, KANZLEI, ANWALT, ANWALTSKANZLEI	Domestic 19%	66	Deductible if a business matter
NOTAR, NOTARIAT	Domestic 19%	66	For business purposes
WIRTSCHAFTSPRÜFER, WP	Domestic 19%	66	Audit and accounting
UNTERNEHMENSBERATER, BERATUNG	Domestic 19%	66	Consulting fees
HANDELSREGISTER, AMTSGERICHT	EXCLUDE	Court or registry fee, sovereign act

3.12 Payroll and social security contributions (exclude entirely)

3.12 Payroll and social security table

Pattern	Treatment	Notes
KRANKENVERSICHERUNG (statutory: AOK, TK, BARMER, DAK, IKK)	EXCLUDE	Statutory health insurance
RENTENVERSICHERUNG, DRV	EXCLUDE	Statutory pension
PFLEGEVERSICHERUNG	EXCLUDE	Long-term care insurance
FINANZAMT LOHNSTEUER, LOHNSTEUER	EXCLUDE	PAYE tax remittance
GEHALT, LOHN, LOHNZAHLUNG	EXCLUDE	Wages, outside the scope
AGENTUR FUER ARBEIT, ARBEITSLOSENVERSICHERUNG	EXCLUDE	Unemployment insurance
KNAPPSCHAFT, MINIJOBZENTRALE	EXCLUDE	Minijob social contributions

3.13 Internal transfers and exclusions

3.13 Internal transfers table

Pattern	Treatment	Notes
UMBUCHUNG, EIGENE UEBERWEISUNG, KONTOÜBERTRAG	EXCLUDE	Between own accounts
DAUERAUFTRAG (to own account)	EXCLUDE	To own account
PRIVATEINLAGE, EINLAGE	EXCLUDE	Owner injection
PRIVATENTNAHME, ENTNAHME	EXCLUDE	Owner drawing
DIVIDENDE	EXCLUDE	Out of scope
DARLEHEN, TILGUNG, KREDIT	EXCLUDE	Loan principal, out of scope
BARGELDABHEBUNG, GELDAUTOMAT, ATM	TIER 2: ask	Exclude by default: ask what it was spent on
GUTSCHRIFT STORNO, STORNIERUNG, RÜCKLASTSCHRIFT	Reverse of original	Negative in the same Kennzahl as the original

Section 4: Worked examples

Six worked classifications from a hypothetical Kontoauszug of a German self-employed IT consultant. The amounts are invented and carry no authority; only the treatment does. They are written as a German statement prints them: dot for thousands, comma for decimals.

Example 1: Non-EU SaaS reverse charge (OpenAI)

Input line (Sparkasse Kontoauszug format):

Buchungstag: 05.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: OPENAI *CHATGPT PLUS 4973857 SAN FRANCISCO US
Betrag: -23,78

Reasoning. OpenAI Inc is a US entity (Section 3.9), no VAT on the invoice. The place of supply is Germany under § 3a(2) UStG. The supplier is established abroad but NOT in the rest of the EU, so this is § 13b(2) Nr. 1 UStG, not § 13b(1), and it goes in line 32: Kz 84 (base), Kz 85 (tax), Kz 67 (input VAT). Net effect zero for a fully taxable client, and it does NOT go in the recapitulative statement.

Example 1 output table

Date	Counterparty	Gross	Net	VAT	Rate	Kz (base)	Kz (output)	Kz (input)	Default?	Question?	Excluded?
05.04.2026	OPENAI INC	-23.78	-23.78	4.52	19%	84	85	67	N	none	none

Example 2: EU service, reverse charge (Google Ads)

Input line:

Buchungstag: 10.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: GOOGLE IRELAND LTD GOOGLE ADS CID:123-456-7890
IBAN: IE29AIBK93115212345678
Betrag: -1.200,00

Reasoning. Google Ireland Limited is an IE entity (the IBAN confirms it). A § 3a(2) service from a business established in the rest of the EU, so § 13b(1) UStG applies and it goes in line 30: Kz 46 for the net base, Kz 47 for the self-assessed tax, Kz 67 for the input VAT. The amount charged is already net, because the supplier invoices without VAT to a customer with a USt-IdNr. A service RECEIVED is not reported in the recapitulative statement; only your own outgoing § 3a(2) services are.

Example 2 output table

Date	Counterparty	Gross	Net	VAT	Rate	Kz (base)	Kz (output)	Kz (input)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LTD	-1,200.00	-1,200.00	228.00	19%	46	47	67	N	none	none

Example 3: Bewirtung (business entertainment), fully recoverable

Input line:

Buchungstag: 15.04.2026
Buchungstext: Kartenzahlung
Verwendungszweck: RESTAURANT ZUM GOLDENEN HIRSCH MUENCHEN
Betrag: -285,60

Reasoning. A restaurant bill. The input VAT on business entertainment is fully recoverable under § 15(1) Nr. 1 UStG if documented: see rule 5.3. From 2026 the food and the drinks on the bill carry different rates, so split it before working out the tax. Default: BLOCK, because the Bewirtungsbeleg status is unknown. Flag for the reviewer.

Example 3 output table ("Bewirtung: do you have a properly completed Bewirtungsbeleg? If yes, the Vorsteuer in this row is recoverable via Kz 66.")

Date	Counterparty	Gross	Net	VAT	Rate	Kz (input)	Default?	Question?	Excluded?
15.04.2026	RESTAURANT ZUM GOLDENEN HIRSCH	-285.60	not known until the bill is split	0	food reduced, drinks standard	none	Y	Q1	"Bewirtung: do you have a properly completed Bewirtungsbeleg, and how much of the bill was drinks? If documented, the Vorsteuer is recoverable via Kz 66."

Example 4: Domestic purchase, standard 19%

Input line:

Buchungstag: 18.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: DEUTSCHE TELEKOM AG RECHNUNG APRIL 2026 KD-NR 12345
Betrag: -59,95

Reasoning. Deutsche Telekom is a domestic supplier (Section 3.3), telecoms at the standard rate. The statement shows the gross; the net and the tax below are taken out of it. Full deduction via Kz 66 if the line is used wholly for the business; otherwise the business share only.

Example 4 output table

Date	Counterparty	Gross	Net	VAT	Rate	Kz (input)	Default?	Question?	Excluded?
18.04.2026	DEUTSCHE TELEKOM AG	-59.95	-50.38	-9.57	19%	66	N	none	none

Example 5: EU B2B service sale (IT consulting to Austrian client)

Input line:

Buchungstag: 22.04.2026
Buchungstext: SEPA-Gutschrift
Verwendungszweck: KREATIV DIGITAL GMBH WIEN RE-2026-042 IT BERATUNG MAERZ
IBAN: AT611904300234573201
Betrag: +4.500,00

Reasoning. An incoming payment from an Austrian company (AT IBAN) for consulting supplied to a business. The place of supply under § 3a(2) UStG is Austria. Invoice without German VAT and with a reverse-charge note; the customer accounts for the tax there. Report the net amount in Kz 21, line 35, and in the recapitulative statement. The reference shows the consulting was done in March, so it belongs in the return and the recapitulative statement for the period that contains March, not the period of the payment. Kz 21 is not a tax-free supply: it is a supply not taxable here. Confirm the USt-IdNr with the Bundeszentralamt fuer Steuern; without a valid number, treat the customer as a consumer and charge German VAT.

Example 5 output table ("Verify Austrian USt-IdNr (ATU format)")

Date	Counterparty	Gross	Net	VAT	Rate	Kz	Default?	Question?	Excluded?
22.04.2026	KREATIV DIGITAL GMBH WIEN	+4,500.00	+4,500.00	0	none	21	Y	Q2 (HIGH)	"Verify Austrian USt-IdNr (ATU format)"

Example 6: Bank fee and insurance (excluded)

Input line:

Buchungstag: 30.04.2026
Buchungstext: Abschluss
Verwendungszweck: KONTOFÜHRUNGSGEBÜHR Q2/2026
Betrag: -12,90

Buchungstag: 30.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: ALLIANZ VERSICHERUNG BETRIEBSHAFTPFLICHT POLICE 12345
Betrag: -89,50

Reasoning. The bank fee is an exempt financial service (§ 4 Nr. 8 UStG, Section 3.1) and the premium is exempt insurance (§ 4 Nr. 10 UStG, Section 3.4). Neither carries input VAT and neither appears on the UStVA.

Example 6 output table

Date	Counterparty	Gross	Net	VAT	Rate	Kz	Default?	Question?	Excluded?
30.04.2026	SPARKASSE KONTOFÜHRUNG	-12.90	none	none	none	none	N	none	EXCLUDE: exempt bank fee
30.04.2026	ALLIANZ VERSICHERUNG	-89.50	none	none	none	none	N	none	EXCLUDE: exempt insurance

Section 5: Tier 1 classification rules (compressed)

Each rule gives its source and its Kennzahl. Apply it silently where the data is clear.

5.1 Standard rate 19% (ss12(1) UStG)

• Standard rate default. The rate for any taxable supply unless a reduced rate, the zero rate or an exemption applies. Sales: Kz 81, net base. Purchases: Kz 66, the tax amount.

5.2 Reduced rate 7% (ss12(2) UStG)

• Reduced rate scope. The list is § 12(2) UStG with its Annex 2: food and the other Annex 2 goods, books, newspapers and their electronic editions, water, cut flowers and plants, dental technicians' work, admission to theatres, concerts, museums and zoos, short-term letting of rooms and camping pitches, and from 1 January 2026 restaurant and catering services with the express exception of DRINKS (§ 12(2) Nr. 15 UStG). Passenger transport is reduced-rated by rail with no distance limit, and by trolleybus, scheduled bus, taxi, cable car and scheduled ferry only within one municipality or where the journey is not more than 50 kilometres. Breakfast, parking and internet sold with a room are not covered. Sales: Kz 86. Purchases: Kz 66.

5.3 Bewirtung (business entertainment): VAT fully recoverable

• Bewirtung VAT recovery rules. Unlike Malta and Ireland, where entertainment VAT is blocked, in Germany the input VAT on REASONABLE and EVIDENCED entertainment is recoverable in full under § 15(1) Nr. 1 UStG: § 15(1a) UStG blocks the costs of § 4(5) sentence 1 Nr. 1 to 4 and 7 EStG, and then lifts the block for entertainment to the extent that the income tax rule cuts reasonable, evidenced costs. Entertainment that is not reasonable gives no input VAT. Conditions: a machine-produced invoice from the restaurant; the date, the guests, the business reason and the host's signature on the receipt; a concrete business reason. The income tax cut of § 4(5) Nr. 2 EStG, whose share is in the thresholds tables, does NOT reduce the VAT claim. From 2026 split the bill between food and drinks. Default when documentation is unknown: BLOCK.

5.4 Tax-free with input deduction, and supplies not taxable in Germany

• Tax-free with input deduction, and not taxable at all: two different things. Exports outside the EU: Kz 43, tax-free with input deduction, needs the customs export evidence. Intra-Community supplies of goods to a business: Kz 41, tax-free with input deduction, needs the customer's USt-IdNr, transport evidence and a Gelangensbestaetigung or equivalent (§§ 17a to 17c UStDV). Your § 3a(2) services to a business in the rest of the EU: Kz 21, line 35, NOT tax-free but not taxable here, needs the customer's USt-IdNr and goes in the recapitulative statement. Services to a business outside the EU, and any other supply whose place of supply is not Germany: Kz 45, line 36, also not taxable rather than tax-free.

5.5 Exempt without input deduction (ss4 Nr.8-29 UStG)

• Exempt supplies list. Financial services, insurance, residential rent, healthcare, education, social welfare, the universal postal service. They go in Kz 48, line 23. No output VAT, and no input VAT on the related costs (§ 15(2) UStG). If they are not trivial, the input tax must be apportioned under § 15(4) UStG and R-DE-4 refuses.

5.6 Reverse charge: foreign suppliers (§ 13b(1) and § 13b(2) Nr. 1 UStG)

• Foreign supplier reverse charge: two boxes, not one. § 13b(1) UStG covers ONLY a § 3a(2) service from a business established in the rest of the EU: base Kz 46, tax Kz 47, input VAT Kz 67, line 30. Works supplies and the other services taxable in Germany that do not belong in line 30, from a business established abroad, are § 13b(2) Nr. 1 UStG: base Kz 84, tax Kz 85, input VAT Kz 67, line 32. A service from a supplier outside the EU goes here only if its place of supply is Germany. Goods are never in this rule: rules 5.8 and 5.9. Net cash effect zero for a fully taxable client. If a supplier in another member state wrongly charged its own VAT, that is not a reverse charge: book an overhead with foreign VAT you cannot recover here and ask for a corrected invoice.

5.7 Reverse charge: the domestic categories of § 13b(2) UStG

• Domestic reverse charge categories. Construction services, building cleaning, scrap metal (Annex 3), gold, gas and electricity from a supplier abroad, and, only where the fees in one economic transaction reach the amount in the thresholds tables, the Annex 4 metals and mobile phones, tablets, games consoles and integrated circuits, and emission certificates. All share line 32 with the foreign-supplier cases: Kz 84, Kz 85, input VAT Kz 67. Supplies inside the real estate transfer tax act are the exception, on line 31: Kz 73 and Kz 74. Construction applies only where BOTH parties supply such services, and cleaning only where the customer supplies cleaning too.

5.8 Intra-Community acquisition of goods (ss1a UStG)

• Intra-Community acquisition of goods. A business purchase of goods dispatched from another member state to Germany. Net base in Kz 89 at the standard rate, Kz 93 at the reduced rate, Kz 90 at the zero rate of § 12(3) UStG; the tax is worked out from the base. Input VAT in Kz 61, line 39, which is a different box from Kz 66. Net effect zero for a fully taxable client. Intrastat statistical reporting may also be due; its thresholds are set by the statistical authority and are outside this Guide.

5.9 Import VAT (Einfuhrumsatzsteuer / EUSt)

• Import VAT treatment. Physical goods imported from outside the EU. The Einfuhrumsatzsteuer is assessed by Zoll at the border and is not self-assessed on the UStVA. On the 2026 form it is recovered in Kz 62, line 40, headed "Entstandene Einfuhrumsatzsteuer" and citing § 15(1) sentence 1 Nr. 2 UStG: not Kz 66. The claim is for the import VAT that has ARISEN, and needs the customs assessment notice (Einfuhrabgabenbescheid).

5.10 Blocked input VAT

• Blocked input VAT categories. § 15(1a) UStG blocks the input VAT on the costs caught by § 4(5) sentence 1 Nr. 1 to 4 and Nr. 7 EStG and by § 12 Nr. 1 EStG: gifts to a person once the cost of everything given to that recipient in the calendar year passes the amount in the thresholds tables, and then on ALL of it, not only the excess; hunting, fishing, yachts and similar hospitality; and private living costs. Also excluded: the private share of a mixed asset, an item used below the minimum business share in the thresholds tables, purchases relating to exempt supplies (§ 15(2) UStG), and anything without an invoice meeting § 14 UStG. Reasonable, evidenced entertainment is NOT blocked, because § 15(1a) sentence 2 UStG lifts the block to that extent: rule 5.3. Motor vehicles are not blocked either: Section 6.1.

5.11 Private use deemed supply (unentgeltliche Wertabgabe)

• Private use deemed supply. If the client uses a business asset privately, output VAT arises on the private share as a deemed supply under § 3(1b) UStG for goods or § 3(9a) UStG for use and services. The base is the cost that carried input VAT, not the income tax list-price figure (the 1-Prozent-Regelung). It is reported with the ordinary taxable supplies at the rate that applies, so normally Kz 81. Tier 2: a Steuerberater should confirm the method and the amount. (§ 3(1b) UStG; § 3(9a) UStG)

5.12 Photovoltaic installations at 0% (ss12(3) UStG)

• Photovoltaic installations at the zero rate. Supply, intra-Community acquisition, import and installation of solar modules, their essential components and storage, for the operator of a system on or near homes and buildings used for public-benefit activities. The conditions count as met where the registered gross output is not more than 30 kilowatts peak. A RATE, not an exemption, so the supplier keeps full input deduction. Sales go in Kz 87, line 15; such an acquisition goes in Kz 90, line 27.

5.13 Credit notes and corrections

• Credit notes and corrections. A Gutschrift under § 14 UStG is self-billing by the buyer and creates output tax for the supplier. A Stornorechnung or Rechnungskorrektur cancels or amends an earlier invoice. Both change the original Kennzahl. A correction is entered in the period in which the change happened, as a change to the tax base in the same Kennzahl, with a minus sign where it is a reduction (§ 17(1) UStG). Only where the agreed fee has become uncollectible (§ 17(2) Nr. 1 sentence 1 UStG) is the reduction ALSO shown in Kz 50, line 51, or for input VAT in Kz 37, line 52. An ordinary credit note, discount or cancellation is not entered there.

5.14 Sales: cross-border B2C

• Cross-border sales to consumers. § 3c(4) UStG keeps the place of supply in Germany while cross-border distance sales of goods AND telecom, broadcasting and electronic services to consumers in other member states stay together, EU-wide, within the amount in the thresholds tables, in the previous and the current year. Below it, charge German VAT and report in Kz 81 or Kz 86. Above it, or after a waiver, the place of supply moves: R-EU-5 in eu-vat-directive fires and the one-stop shop is used. Supplies taxable IN GERMANY that are declared under §§ 18i, 18j or 18k UStG are not entered in lines 13 to 16. Your own distance sales and telecom, broadcasting and electronic services to consumers whose place of supply is another member state are not taxable here and go in Kz 45, line 36, even when the tax itself is declared through the one-stop shop.

5.15 Dauerfristverlaengerung and Sondervorauszahlung

• Dauerfristverlaengerung mechanics. On application the tax office must extend the filing AND the payment deadline by one month, unless the tax claim appears to be at risk (§ 46 UStDV). Only a MONTHLY filer must also declare and pay a Sondervorauszahlung; a quarterly filer pays none. It is one eleventh of the sum of the previous year's advance payments (§ 47 UStDV), taken before that year's Sondervorauszahlung credit, so add the Kz 39 amount back to the total of Kz 83, computed, declared and paid by the statutory date of the first advance return of the year, on form USt 1 H (§ 48(1) and (2) UStDV). It is credited in the last return of the year in Kz 39, line 49, reducing Kz 83 (§ 48(4) UStDV).

Section 6: Tier 2 catalogue (compressed)

For each ambiguity: the pattern, why the statement is not enough, the conservative default and the question to ask.

6.1 Vehicle costs

• Vehicle costs ambiguity. Pattern: ARAL, SHELL, TOTAL, ESSO, JET, AGIP, STAR, Tankstelle, ADAC Pannenhilfe, TÜV. Why insufficient: the vehicle and the business share are unknown. German VAT does not block motor vehicles; the split decides the deduction, and below the minimum business share in the thresholds tables there is none at all. The private share is a deemed supply under § 3(9a) UStG. Default: no recovery. Question: "Used only for the business? If mixed, what share? Fahrtenbuch or the list-price method (1-Prozent-Regelung)?"

6.2 Bewirtungskosten

• Bewirtungskosten ambiguity. Pattern: any named restaurant, Gaststätte, Imbiss or hotel. Why insufficient: the Bewirtungsbeleg status is unknown, and from 2026 the food and the drinks on one bill carry different rates. Fully recoverable if documented; denied if not. Default: block. Question: "Do you have a completed Bewirtungsbeleg: guests, business reason and your signature on the machine-produced invoice? How much of the bill was drinks?"

6.3 Home office (Arbeitszimmer)

• Home office ambiguity. Pattern: Miete, Strom, Internet that could relate to a home office. Why insufficient: the day flat rate for working at home is an INCOME TAX concept with no VAT equivalent. For VAT, a share of rent and running costs is deductible only where a separate room is used for the business and VAT was charged at all; residential rent is exempt, so usually there is none. Default: no recovery. Question: "A separate room used only for business, and what share of the floor area?"

6.4 Cash withdrawals (Bargeldabhebung)

• Cash withdrawals ambiguity. Pattern: ATM, Geldautomat, Bargeldabhebung. Why insufficient: what the cash bought is unknown. Default: exclude as an owner drawing. Question: "What did the cash buy, and do you have receipts?"

6.5 Mixed SaaS billing entity

• Mixed SaaS billing ambiguity. Pattern: Google, Microsoft, Adobe, Meta, Slack, Zoom, LinkedIn, Apple, Amazon, Dropbox, Atlassian, Stripe, PayPal where the legal entity is not in the Kontoauszug. Why insufficient: the same brand can bill from Ireland (Kz 46 and 47), the United States (Kz 84 and 85) or Germany (Kz 66). Default: Kz 84 and 85. Question: "Could you send the latest invoice from each provider, showing the legal entity, its country, and whether it charges German VAT or notes a reverse charge?"

6.6 Round-number transfers (Gesellschaftereinlage or Umsatz?)

• Round-number transfers ambiguity. Pattern: a large round credit from the client's own name or a family member. Why insufficient: it could be a sale, an owner injection or a loan. Default: exclude as an Einlage. Question: "The transfer from that name: is it a customer payment, your own money going in (Einlage), or a loan?"

6.7 Amazon purchases

• Amazon purchases ambiguity. Pattern: AMAZON, AMAZON PAYMENTS, AMAZON EU SARL, AMZN MKTP. Why insufficient: an Amazon purchase may be a business supply, deductible at whichever rate the item carries, or personal, which is blocked. Amazon may also bill from Luxembourg (Amazon EU S.a r.l.), Germany (Amazon.de GmbH) or a US entity, which changes the boxes as in item 6.5. Default: block (personal). Question: "Business or personal? If business, what was the item?"

Section 7: Excel working paper template (Germany-specific)

Base specification: vat-workflow-base Section 3. This is the Germany overlay.

Sheet "Transactions"

Columns A to L per the base. Column H ("Kz code") takes only Kennzahl codes from the table in Section 1, and is blank for an excluded transaction. For a reverse charge, enter base, output and input separated by slashes: 46/47/67 for a § 3a(2) service from the rest of the EU, 84/85/67 for works supplies and other services taxable in Germany from a business established abroad that do not belong in line 30, and for the domestic § 13b(2) categories, 73/74/67 for a supply inside the real estate transfer tax act.

Sheet "Kz Summary"

Kz Summary mandatory rows

Output side:

81   Taxable supplies, standard rate (net)   =SUMIFS(Transactions!E:E, Transactions!H:H, "81")
T81  Tax on Kz 81                            =C[81_row]*0.19
86   Taxable supplies, reduced rate (net)    =SUMIFS(Transactions!E:E, Transactions!H:H, "86")
T86  Tax on Kz 86                            =C[86_row]*0.07
87   Taxable supplies, zero rate (net)       =SUMIFS(Transactions!E:E, Transactions!H:H, "87")
35   Supplies at other rates (net)           =SUMIFS(Transactions!E:E, Transactions!H:H, "35")
36   Tax on Kz 35                            entered by hand
41, 43, 48, 21, 45  one SUMIFS row each, net amounts, no tax computed on them
89   IC acquisitions, standard rate (net)    =SUMIFS(Transactions!E:E, Transactions!H:H, "89")
T89  Tax on Kz 89                            =C[89_row]*0.19
93   IC acquisitions, reduced rate (net)     =SUMIFS(Transactions!E:E, Transactions!H:H, "93")
T93  Tax on Kz 93                            =C[93_row]*0.07
46   EU service reverse charge, base         =SUMIFS(Transactions!E:E, Transactions!H:H, "46")
47   Tax on Kz 46                            =C[46_row]*0.19
84   Other reverse charge, base              =SUMIFS(Transactions!E:E, Transactions!H:H, "84")
85   Tax on Kz 84                            =C[84_row]*0.19
73   GrEStG reverse charge, base             =SUMIFS(Transactions!E:E, Transactions!H:H, "73")
74   Tax on Kz 73                            =C[73_row]*0.19
L37  Output VAT (form line 37, no Kennzahl)  =C[T81]+C[T86]+C[36]+C[T89]+C[T93]+C[47]+C[74]+C[85]

Input side and the bottom line:

66   Input VAT from invoices                 =SUMIFS(Transactions!F:F, Transactions!H:H, "66")
61   Input VAT on IC acquisitions            =C[T89_row]+C[T93_row]
62   Import VAT assessed by customs          entered from the Einfuhrabgabenbescheid
67   Input VAT on § 13b supplies             =C[47_row]+C[74_row]+C[85_row]
64   Input VAT adjustment (§ 15a UStG)       by hand, Tier 2
L45  Remaining amount (form line 45)         =C[L37]-C[66]-C[61]-C[62]-C[67]-C[64]
65, 69  Change of method, § 14c UStG tax     normally empty
83   BOTTOM LINE: pay, or surplus with minus =C[L45]+C[65]+C[69]-C[39]

Kz 83 is the amount to pay or reclaim, not a subtotal of output tax, and Kz 65 is the change-of-method box, not the net result. Swapping those two is the most common structural error in a German working paper.

Sheet "Return Form"

• Return Form final figures logic. Line 37 is output VAT, lines 38 to 44 the deductible input tax, line 45 the difference. Lines 46 and 47 add the other tax amounts, giving line 48. Kz 39 on line 49 takes off the Sondervorauszahlung, and Kz 83 on line 50 is what is left. A positive Kz 83 is payable; a surplus is written with a minus sign. Always fill Kz 83 in.

Color and formatting conventions

Per the spreadsheet conventions: blue for hardcoded statement values (column D of Transactions), black for formulas, green for cross-sheet references, yellow background on any Transactions row where Default? = "Y".

Mandatory recalc step

After building the workbook, run:

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/germany-vat-working-paper.xlsx

Check the JSON output. If status is errors_found, fix the formulas and run it again.

Section 8: German bank statement reading guide

Follow the exclusion rules in vat-workflow-base Step 6, plus these German patterns.

Kontoauszug format conventions

Kontoauszug field table

Field	Meaning	Notes
Buchungstag	Booking date	The transaction date for the return. DD.MM.YYYY
Wertstellung / Valuta	Value date	For interest only, not for VAT
Buchungstext	Transaction type	SEPA-Ueberweisung, SEPA-Basislastschrift, SEPA-Gutschrift, Kartenzahlung, Dauerauftrag, Abschluss, Gehalt
Verwendungszweck	Purpose or reference	Free text with the reference, invoice number and counterparty. The main identifying field
Begünstigter / Auftraggeber	Payee or payer	The registered account holder in a SEPA transaction
IBAN	Counterparty IBAN	The country prefix places the counterparty and points to the reverse-charge box
BIC / SWIFT	Bank code	Confirms the country when the IBAN is ambiguous
Betrag	Amount	Negative is outgoing. German format: dot for thousands, comma for decimals
Saldo	Balance	Running balance after the transaction

A statement is not an invoice: it fixes the cash date, not the tax point. Under Soll-Versteuerung the tax point is the supply, not the payment.

IBAN country prefixes

IBAN prefixes table

Prefix	Country	VAT treatment
DE	Germany	Domestic
AT, BE, BG, CY, CZ, DK, EE, ES, FI, FR, GR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK	Rest of the EU	A service under § 3a(2) UStG: reverse charge in Kz 46 and 47. Goods: intra-Community acquisition in Kz 89 or Kz 93
GB, US, CH, AU, NO, CA, JP	Outside the EU	Reverse charge under § 13b(2) Nr. 1 UStG in Kz 84 and 85. Goods arriving physically: import VAT in Kz 62

The IBAN is a clue, not proof. What counts is where the SUPPLIER is established, which the invoice states and a payment account does not.

Common Buchungstext codes

Buchungstext codes table

Code	Meaning	Typical treatment
SEPA-Ueberweisung	Outgoing transfer	Supplier payment: classify by counterparty
SEPA-Gutschrift	Incoming transfer	Customer payment: classify as a sale
SEPA-Basislastschrift	Direct debit	Recurring supplier charges: telecoms, SaaS, insurance
Kartenzahlung / EC-Zahlung	Card payment	Point-of-sale purchase
Dauerauftrag	Standing order	Recurring fixed payment such as rent
Abschluss	Account settlement	Bank fees and interest: usually EXCLUDE
Gehalt/Lohn	Salary payment	Employee wages: EXCLUDE
Lastschrift Finanzamt	Tax authority direct debit	Tax payment: EXCLUDE

German-language transaction descriptions

German terms table

German	English	Classification hint
Rechnung, Rg., RE	Invoice	Purchase or sale with an invoice reference
Miete	Rent	See Section 3.7
Gehalt, Lohn	Salary, wages	EXCLUDE
Zinsen	Interest	EXCLUDE
Versicherung	Insurance	EXCLUDE, exempt
Steuern, USt, MwSt	Tax, VAT	Tax payment: EXCLUDE
Beitrag	Contribution or fee	Chamber fee (EXCLUDE) or a subscription (classify)
Gutschrift	Credit note	Reverse of the original transaction
Rücklastschrift	Returned direct debit	Reversal: book negative in the original Kennzahl
Erstattung	Refund	Reverse of the original transaction
Einlage	Capital injection	EXCLUDE, owner injection
Entnahme	Drawing	EXCLUDE, owner drawing

Internal transfers and exclusions

• Internal transfers exclusion. Transfers between the client's own accounts, labelled "Umbuchung", "eigene Ueberweisung" or "Kontoübertrag". Always exclude.

Foreign currency transactions

• Foreign currency conversion. Convert to euro at the average rate the Federal Ministry of Finance publishes for the month of the supply under § 16(6) UStG. The day rate on a bank advice may be used only if the tax office has allowed it. Record it in column L. German bank statements usually show the euro amount already.

Cryptic descriptions

Card purchases with only a terminal ID, direct debits with only a Mandatsreferenz. Ask the client. Do not classify an unidentified transaction.

Section 9: Onboarding fallback (only when inference fails)

vat-workflow-base Section 1 infers the client profile from the data first. Ask only what the data could not answer.

9.1 Entity type and trading name

• Inference: a sole trader's name usually matches the account holder; a company name ends in GmbH, UG, GbR, OHG, KG, AG or e.K. Ask: "Sole trader, GmbH, UG, or something else?"

9.2 VAT registration status

• Inference: a client asking for a UStVA is on Regelbesteuerung. No VAT on sales suggests a Kleinunternehmer, which triggers R-DE-1. Ask: "Are you on Regelbesteuerung, or a Kleinunternehmer under § 19 UStG with no VAT on your invoices?"

9.3 USt-IdNr and Steuernummer

• Inference: the USt-IdNr (DE and nine digits) sometimes appears in EU payment references; the Steuernummer is on Finanzamt letters. Ask: "Your USt-IdNr and Steuernummer?"

9.4 Filing period and frequency

• Inference: the first and last transaction dates give the period; the rhythm follows the previous year's VAT against the thresholds tables. Ask: "Which period, monthly or quarterly?"

9.5 Industry and sector

• Inference: the counterparty mix and the sales descriptions. Ask: "What does the business do?"

9.6 Employees

• Inference: Gehalt, Lohn and Sozialversicherung payments to non-owners. Ask: "Any employees?"

9.7 Exempt supplies

• Inference: medical, financial, educational or residential letting income. Ask: "Any VAT-exempt sales?" If yes and not trivial, R-DE-4 refuses.

9.8 Soll- or Ist-Versteuerung

• Inference: most small businesses are on Soll. Ist-Versteuerung needs the tax office's permission and, on the turnover ground, turnover within the limit in the Key thresholds summary. Ask: "Are you taxed on invoices issued or on payments received, and do you have the permission in writing?" If it is Ist with material timing differences, R-DE-5 may fire.

9.9 Dauerfristverlaengerung

• Inference: not visible in one period's statement. Ask: "Do you have a Dauerfristverlaengerung, and was a Sondervorauszahlung declared and paid this year?"

9.10 Cross-border customers

• Inference: foreign IBANs, foreign currency, foreign customer names. Ask: "Customers outside Germany? In the EU or outside it? Businesses with a USt-IdNr, or consumers?"

Validation status

No accountant stands behind this Guide yet. Every rate, amount and box number was checked against the pages listed under Sources on 19 September 2026, and anything those pages do not print was taken out. Read the Known gaps before relying on it.

The method, step by step

1. Fix the period and the rhythm. Quarterly is the default. Monthly is compulsory when the VAT for the previous calendar year was above the limit in the return rhythm table, and may be chosen when the previous year ended with a surplus above the same figure. For 2021 to 2026 the start-up rule differs: instead of two automatic monthly years, a part-year business has its tax annualised, and a business starting in the current year is judged on its expected tax for that year. § 18(2) and (2a) UStG: https://www.gesetze-im-internet.de/ustg_1980/__18.html
2. Check scope before classifying anything: run the refusal catalogue in Section 2. A Kleinunternehmer inside both limits of § 19(1) UStG files no advance return and no annual VAT return, because § 18(1) to (4) UStG does not apply to them: https://www.gesetze-im-internet.de/ustg_1980/__19.html
3. Classify every line of the statement: Section 3 first, then the Tier 1 rules in Section 5. Decide for each line whether it is taxable and at which rate, tax-free with or without input deduction, a reverse charge, or outside the scope.
4. Decide the place of supply before the rate. For services between businesses the general rule is the customer's country (§ 3a(2) UStG): https://www.gesetze-im-internet.de/ustg_1980/__3a.html For a reverse charge received, the box depends on where the supplier is established: a § 3a(2) service from the rest of the EU goes in Kz 46 and 47; works supplies and other services taxable in Germany from a business established abroad go in Kz 84 and 85; goods are not a reverse charge at all (§ 13b(1) and (2) UStG): https://www.gesetze-im-internet.de/ustg_1980/__13b.html
5. Test every input VAT claim against § 15 UStG: an invoice meeting § 14 UStG, no block under § 15(1a) UStG, and business use at or above the minimum share in the input tax table: https://www.gesetze-im-internet.de/ustg_1980/__15.html
6. Map each line to its Kennzahl from the table in Section 1, build the working paper in Section 7 and recalculate it. Tax bases go in whole euros.
7. File through ELSTER by the tenth day after the end of the period and pay the same day, or by the extended date under a Dauerfristverlaengerung. Send the recapitulative statement separately to the Bundeszentralamt fuer Steuern by the twenty-fifth day (§ 18a UStG): https://www.gesetze-im-internet.de/ustg_1980/__18a.html

Ask the client first

• Are you on the normal scheme, or a Kleinunternehmer under § 19 UStG? If the latter, have you given that status up, and from which year?
• Monthly or quarterly, and is there a Dauerfristverlaengerung? If so, was a Sondervorauszahlung declared and paid this year, and is this the last period of the year?
• VAT on invoices issued (Soll-Versteuerung) or on payments received (Ist-Versteuerung under § 20 UStG)? If on payments, was that permitted in writing?
• Any sales that are tax-free without input deduction: medical, educational, insurance, financial or residential letting income?
• For each foreign supplier: which legal entity issued the invoice, where is it established, and does the invoice show German VAT or a reverse-charge note? This decides Kz 46 and 47 against Kz 84 and 85.
• For each cross-border customer: do you hold a valid USt-IdNr, confirmed with the Bundeszentralamt fuer Steuern?
• For restaurant receipts: do you hold a machine-produced invoice with the guests, the business reason and your signature recorded, and how much of the bill was drinks?

When to refuse or refer

• Any trigger in the refusal catalogue in Section 2 fires: Kleinunternehmer, Organschaft, Differenzbesteuerung, partial exemption, or Ist-Versteuerung with timing effects.
• A special scheme this Guide does not cover is in use: the one-stop shop (§§ 18i, 18j, 18k UStG), travel services (§ 25 UStG), or the average-rate scheme of § 24 UStG.
• Construction or building-cleaning reverse charge is in play: it turns on whether BOTH parties supply such services, which a statement cannot show.
• The return needs a private-use deemed supply valued, an input tax adjustment under § 15a UStG, or a correction of an earlier period that changes an assessment.
• An invoice shows German VAT wrongly or shows too much: § 14c UStG makes the issuer owe it until the invoice is corrected.
• A material line's counterparty cannot be identified and the client cannot produce the invoice.

Key thresholds summary

Small business (Kleinunternehmer), § 19 UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__19.html
Total turnover of the PREVIOUS calendar year, not exceeded	EUR 25,000	"im vorangegangenen Kalenderjahr 25 000 Euro"
Total turnover of the CURRENT calendar year, not exceeded	EUR 100,000	"im laufenden Kalenderjahr 100 000 Euro"
Business established elsewhere in the EU: its EU-wide turnover, previous and current year	EUR 100,000	§ 19(4) UStG. It also needs a small-business identification number from its home state

The two German limits are joined by AND. Total turnover is the receipts-based figure of § 19(2) UStG, without sales of fixed assets. The status is lost during the year, not at year end.

Small business: the start-up year and the receipt that crosses the limit

What	Value	Note
Source	all figures below	https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2026-09-01-anlage-EUER-2026.pdf?__blob=publicationFile&v=2
Business starting during the year: total turnover of the current calendar year	EUR 25,000	"darf der Gesamtumsatz im laufenden Kj. 25.000 € nicht überschreiten"

The same instructions say the very receipt that crosses the limit is already taxed under the normal rules, and that receipts taken in before that point stay exempt.

Return rhythm and release, § 18 UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__18.html
Monthly is compulsory if the previous year's VAT was MORE THAN	EUR 9,000	"mehr als 9 000 Euro, ist der Kalendermonat Voranmeldungszeitraum"
The tax office MAY release from advance returns if it was NOT MORE THAN	EUR 2,000	"nicht mehr als 2 000 Euro, kann das Finanzamt den Unternehmer ... befreien"
Monthly may be CHOSEN if the previous year ended with a surplus in your favour of more than	EUR 9,000	§ 18(2a) UStG. Choose it by filing the January return by 10 February; it binds for the year

The test is the VAT, not the turnover. The release is discretionary and the annual return stays.

Cash accounting (Ist-Versteuerung), § 20 UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__20.html
Total turnover of the previous calendar year, on application	EUR 800,000	"im vorangegangenen Kalenderjahr nicht mehr als 800 000 Euro betragen hat"

Alternative grounds, joined by OR: release from the duty to keep books, or income from a liberal profession, where there is no turnover limit. It always needs the tax office's permission.

Small-amount invoices, § 33 UStDV

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustdv_1980/__33.html
Invoice total (gross) up to which the short set of details is enough	EUR 250	"Eine Rechnung, deren Gesamtbetrag 250 Euro nicht übersteigt"

Not available for distance sales (§ 3c UStG), intra-Community supplies (§ 6a UStG) or reverse-charge supplies (§ 13b UStG). Above it the full § 14 UStG details are needed before input VAT may be claimed.

Domestic reverse charge on mobile phones, tablets, games consoles and integrated circuits, and Annex 4 metals

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__13b.html
Fees invoiced in one economic transaction, at or above which the customer owes the tax	EUR 5,000	§ 13b(2) nos. 10 and 11 UStG: "mindestens 5 000 Euro beträgt". A later reduction of the fee is ignored

Distance selling to consumers in other member states, § 3c UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__3c.html
Distance sales of goods PLUS telecom, broadcasting and electronic services to consumers, EU-wide, previous and current year	EUR 10,000	"insgesamt 10 000 Euro im vorangegangenen Kalenderjahr nicht überschritten hat"

One EU-wide total, not one per country, and not a limit on German domestic sales. A waiver binds for two calendar years.

Recapitulative statement (Zusammenfassende Meldung), § 18a UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__18a.html
Quarterly filing allowed while intra-Community supplies of goods stay at or below this in the current and each of the four previous quarters	EUR 50,000	"der vier vorangegangenen Kalendervierteljahre jeweils mehr als 50 000 Euro beträgt"
Yearly filing, condition 1 of 3: all supplies of the previous year	EUR 200,000	§ 18a(9) UStG, only for a business released from advance returns
Yearly filing, condition 2 of 3: those supplies and § 3a(2) services taxed in the other state, previous year	EUR 15,000	§ 18a(9) UStG. Condition 3: no new vehicles supplied

Monthly is the default for intra-Community supplies of goods, by the twenty-fifth day after the month. Services under § 3a(2) UStG are reported quarterly in any case (§ 18a(2)).

Input tax: minimum business use, § 15(1) UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__15.html
Below this share of business use an item does not count as bought for the business, so no input VAT at all	10%	"zu weniger als 10 Prozent für sein Unternehmen nutzt"

Business gifts and entertainment, § 4(5) EStG read with § 15(1a) UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/estg/__4.html
Gifts to a person who is not your employee: input VAT is blocked once the cost of everything given to one recipient in the year exceeds this. The income tax text counts by financial year; for VAT the ministry's application decree, section 15.6(4), counts by CALENDAR year	EUR 50	§ 4(5) sentence 1 no. 1 EStG: "insgesamt 50 Euro nicht übersteigen"
Business entertainment: the share of a reasonable, evidenced cost deductible for INCOME TAX	70%	§ 4(5) sentence 1 no. 2 EStG: "soweit sie 70 Prozent der Aufwendungen übersteigen". This is an income tax rule and does not cut the VAT claim

E-invoicing: the turnover limit for the 2027 relief, § 27(38) UStG

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ustg_1980/__27.html
Issuer's total turnover of the previous calendar year, for the relief running to 31 December 2027	EUR 800,000	§ 27(38) no. 2 UStG: "im vorangegangenen Kalenderjahr nicht mehr als 800 000 Euro betragen hat"

Since 1 January 2025 every business in Germany must be able to RECEIVE an e-invoice, a Kleinunternehmer included. For supplies made in 2025 and 2026 an issuer may still send paper or, with the customer's consent, another electronic format, until 31 December 2026, with no turnover test; for supplies made in 2027, until 31 December 2027, only within the limit above or by EDI. The formats, the ministry letter and the detail are in germany-einvoice.

Late filing and late payment

What	Value	Note
Source	all figures below	https://www.gesetze-im-internet.de/ao_1977/__240.html
Late payment surcharge per started month of delay, on the rounded-down overdue tax	1%	"ein Säumniszuschlag von 1 Prozent des abgerundeten rückständigen Steuerbetrags"
The overdue tax is rounded down to the next amount divisible by	EUR 50	"abzurunden ist auf den nächsten durch 50 Euro teilbaren Betrag"

The late FILING surcharge formula of § 152(5) AO does NOT apply to a monthly or quarterly VAT advance return or to the Sondervorauszahlung declaration. § 152(8) AO leaves the amount to the tax office's discretion there. https://www.gesetze-im-internet.de/ao_1977/__152.html

Known gaps

1. The supplier library covers the common counterparties, not every regional name.
2. The worked examples come from one hypothetical IT consultant, not from every sector.
3. The § 13b(2) domestic categories are context-dependent and stay Tier 2. Construction needs both parties confirmed as Bauleistende.
4. The billing entity and its country decide between Kz 46 and 47 and Kz 84 and 85. The statement rarely proves it; the invoice does.
5. No official page prints a money figure for a preparer's red flag, so those were removed.
6. Section 3.5 gives the common passenger-transport cases only.
7. From 2026 a restaurant bill splits between food and drinks. Only the invoice shows the split.

Change log

• 2026 refresh. Every figure re-checked against the statute and the 2026 form. Kennzahlen rebuilt from that form: Kz 83 is the bottom line, Kz 65 the change-of-method box, Kz 87 zero-rated sales, Kz 62 import VAT, and reverse charge splits between Kz 46 and 47 and Kz 84 and 85. Cash accounting limit and Kleinunternehmer filing duty corrected. Red flag money figures, Intrastat figures and non-official sources removed.
• v2.0 (April 2026): quick reference to the top, supplier library as lookup tables, worked examples, Tier 1 and Tier 2, Excel specification, bank statement guide, refusal catalogue.
• v1.0-draft (April 2026): initial standalone document.

Self-check (v2.0 of this document)

1. Quick reference, Kennzahl table and conservative defaults at the top: yes, Section 1.
2. Supplier library, worked examples, Tier 1 and Tier 2: yes, Sections 3 to 6.
3. Excel template with a mandatory recalculation step, and the bank statement guide: Sections 7 and 8. Onboarding as a fallback: Section 9. All five refusals: Section 2.
4. Entertainment VAT recoverable and motor vehicles not blocked, both stated: rules 5.3, 5.10.
5. Reverse charge split between the EU box and the other-foreign box: Section 1, rules 5.6 and 5.7, Examples 1 and 2.

End of the Germany VAT return Guide

Use this Guide with vat-workflow-base (workflow) and eu-vat-directive (EU directive content). Load all three before producing a UStVA.

Sources

• UStG: § 3a https://www.gesetze-im-internet.de/ustg_1980/__3a.html · § 3c https://www.gesetze-im-internet.de/ustg_1980/__3c.html · § 4 https://www.gesetze-im-internet.de/ustg_1980/__4.html · § 12 https://www.gesetze-im-internet.de/ustg_1980/__12.html · § 13b https://www.gesetze-im-internet.de/ustg_1980/__13b.html · § 14 https://www.gesetze-im-internet.de/ustg_1980/__14.html · § 15 https://www.gesetze-im-internet.de/ustg_1980/__15.html
• UStG: § 18 https://www.gesetze-im-internet.de/ustg_1980/__18.html · § 18a https://www.gesetze-im-internet.de/ustg_1980/__18a.html · § 19 https://www.gesetze-im-internet.de/ustg_1980/__19.html · § 20 https://www.gesetze-im-internet.de/ustg_1980/__20.html · § 24 https://www.gesetze-im-internet.de/ustg_1980/__24.html · § 27 https://www.gesetze-im-internet.de/ustg_1980/__27.html
• UStDV: § 33 https://www.gesetze-im-internet.de/ustdv_1980/__33.html · § 46 https://www.gesetze-im-internet.de/ustdv_1980/__46.html · § 47 https://www.gesetze-im-internet.de/ustdv_1980/__47.html · § 48 https://www.gesetze-im-internet.de/ustdv_1980/__48.html
• § 4 EStG https://www.gesetze-im-internet.de/estg/__4.html · AO: § 149 https://www.gesetze-im-internet.de/ao_1977/__149.html · § 152 https://www.gesetze-im-internet.de/ao_1977/__152.html · § 240 https://www.gesetze-im-internet.de/ao_1977/__240.html
• Ministry letter of 29 December 2025, the 2026 UStVA form patterns and instructions: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2025-12-29-vordruckmuster-USt-voranmeldung-2026.pdf?__blob=publicationFile&v=2
• Ministry instructions for the 2026 EUeR form: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2026-09-01-anlage-EUER-2026.pdf?__blob=publicationFile&v=2
• Ministry tax booklet, 2025 edition: https://www.bundesfinanzministerium.de/Content/DE/Downloads/Broschueren_Bestellservice/steuern-von-a-z.pdf?__blob=publicationFile&v=9
• ELSTER, the filing portal: https://www.elster.de
• Bundeszentralamt fuer Steuern: https://www.bzst.de
• EU VIES check of a customer's VAT number: https://ec.europa.eu/taxation_customs/vies/

Disclaimer

This Guide and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this Guide. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

Contributed by OpenAccountants.