Germany VAT Return Skill (Umsatzsteuer-Voranmeldung / UStVA) v2.0

Section 1 -- Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 -- follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Field	Value
Country	Germany (Federal Republic of Germany)
Standard rate	19%
Reduced rate	7% (food, books, accommodation, local transport under 50 km, water, cultural events)
Other rates	0% photovoltaic installations under 30 kWp (ss12(3) UStG); 5.5% forestry (rare)
Zero rate (functional)	Exports (ss4 Nr.1a), intra-EU B2B goods (ss4 Nr.1b), B2B services to EU/non-EU (ss3a(2))
Return form	Umsatzsteuer-Voranmeldung (UStVA) -- advance VAT return
Filing portal	https://www.elster.de (electronic only; paper not accepted)
Authority	Finanzamt (local tax office); Bundeszentralamt fuer Steuern (BZSt) for USt-IdNr
Currency	EUR only
Filing frequencies	Monthly (prior year VAT liability > EUR 9,000); Quarterly (EUR 2,000--9,000); Annual only (< EUR 2,000); First 2 years of new business: monthly (mandatory)
Deadline	10th of the month following the return period (extended by 1 month with Dauerfristverlaengerung)
Annual declaration	Umsatzsteuererklaerung (USt-E), due 31 July following year (without Steuerberater) or end of February of 2nd following year (with Steuerberater)
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later -- MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later -- MUST be loaded
Contributor	DRAFT -- awaiting practitioner validation
Validated by	AWAITING VALIDATION -- must be validated by a Steuerberater (licensed tax advisor) in Germany
Validation date	Pending

Key UStVA Kennzahlen (the boxes you will use most):

Kz	Meaning
81	Taxable domestic supplies at 19% (net amount; tax auto-calculated)
86	Taxable domestic supplies at 7% (net amount; tax auto-calculated)
35	Supplies at other tax rates (net)
36	Tax on Kz 35 (tax amount entered manually)
41	Intra-Community supplies of goods, zero-rated B2B (net)
43	Export supplies to non-EU (net, zero-rated)
45	Other tax-free supplies with input deduction (B2B services to non-EU)
21	Non-taxable B2B services to EU customers (net, place of supply = recipient country)
48	Exempt supplies without input deduction (financial, insurance, medical, education, rent)
46	Reverse charge base -- supplies by foreign businesses, ss13b(1) (net)
47	Tax on Kz 46 (output VAT self-assessed, tax amount)
84	Reverse charge base -- domestic ss13b(2) (construction, cleaning, scrap, etc.) (net)
85	Tax on Kz 84 (output VAT self-assessed, tax amount)
89	Intra-Community acquisition of goods at 19% (net; tax auto-calculated)
93	Intra-Community acquisition of goods at 7% (net; tax auto-calculated)
66	Input VAT from domestic invoices (tax amount)
61	Input VAT from intra-Community acquisitions (tax amount)
67	Input VAT from ss13b reverse charge (tax amount)
83	Total output VAT (derived)
65	Net advance payment / refund (derived: output minus input)

Conservative defaults -- Germany-specific values for the universal categories in vat-workflow-base Section 2:

Ambiguity	Default
Unknown rate on a sale	19%
Unknown VAT status of a purchase	Not deductible (no Vorsteuerabzug)
Unknown counterparty country	Domestic Germany
Unknown B2B vs B2C status for EU customer	B2C, charge 19%
Unknown business-use proportion (vehicle, phone, home office)	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU (Kz 46/47)
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 -- country slot values for the reviewer brief in vat-workflow-base Section 3:

Threshold	Value
HIGH single-transaction size	EUR 5,000
HIGH tax-delta on a single conservative default	EUR 300
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	EUR 10,000

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Section 2 -- Required inputs and refusal catalogue

Required inputs

Minimum viable -- bank statement (Kontoauszug) for the period in CSV, PDF, or pasted text. Must cover the full filing period. Acceptable from any German or international business bank: Deutsche Bank, Sparkasse, Commerzbank, ING, N26, DKB, Volksbank/Raiffeisenbank, Postbank, Revolut Business, Wise Business, or any other.

Recommended -- sales invoices (Ausgangsrechnungen) for the period (especially for intra-EU B2B services and zero-rated supplies), purchase invoices (Eingangsrechnungen) for any input VAT claim above EUR 300, the client's USt-IdNr (DE + 9 digits) or Steuernummer in writing.

Ideal -- complete invoice register, EUeR (Einnahmen-Ueberschuss-Rechnung) or BWA, prior period UStVA, Dauerfristverlaengerung status, Sondervorauszahlung amount.

Refusal policy if minimum is missing -- SOFT WARN. If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This UStVA was produced from Kontoauszug alone. The reviewer must verify, before approval, that input VAT claims above EUR 300 are supported by compliant Rechnungen (ss14 UStG) and that all reverse-charge classifications match the supplier's invoice."

Germany-specific refusal catalogue

These refusals apply on top of the EU-wide refusals in eu-vat-directive Section 13 (R-EU-1 through R-EU-12). If any trigger fires, stop, output the refusal message verbatim, end the conversation. Refusal is a safety mechanism.

R-DE-1 -- Kleinunternehmer ss19 UStG. Trigger: client is Kleinunternehmer, or prior-year turnover was <= EUR 25,000 and current-year turnover will not exceed EUR 100,000, and client has not opted into Regelbesteuerung. Message: "Kleinunternehmer under ss19 UStG do not charge VAT and cannot recover Vorsteuer. They do not file UStVA advance returns. They must file an annual Umsatzsteuererklaerung only. This skill covers Regelbesteuerung clients only. Note: ss13b reverse charge obligations still apply to Kleinunternehmer receiving services from foreign businesses -- escalate to a Steuerberater for those situations."

R-DE-2 -- Organschaft (VAT group). Trigger: client is part of a VAT group (Organschaft) under ss2(2) Nr.2 UStG, or asks about group registration. Message: "Organschaft creates a single taxable entity for VAT purposes. Internal supplies between group members are non-taxable (Innenumsaetze). The Organtraeger files a single UStVA for the entire group. This requires Steuerberater guidance. Out of scope for this skill."

R-DE-3 -- Differenzbesteuerung (margin scheme). Trigger: client deals in second-hand goods, art, antiques, or collectables under the margin scheme (ss25a UStG). Message: "Margin scheme transactions require transaction-level margin computation under ss25a UStG. Out of scope for this skill."

R-DE-4 -- Partial exemption. Trigger: client makes both taxable supplies and exempt-without-credit supplies (ss4 Nr.8-29 UStG) and the exempt proportion is not de minimis. Message: "You make both taxable and exempt supplies. Your input VAT must be apportioned under ss15(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 ss20 UStG) and the period contains timing differences between invoicing and payment that materially affect the return. Message: "Ist-Versteuerung timing issues require transaction-by-transaction analysis of payment dates versus invoice dates. This skill assumes Soll-Versteuerung (accrual basis). For Ist-Versteuerung with material timing differences, please use a Steuerberater."

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Section 3 -- Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment from the table directly. Do not second-guess. Do not consult Tier 1 rules -- the table is authoritative for patterns it covers.

How to read this table. Match by case-insensitive substring on the counterparty name as it appears in the bank statement (Kontoauszug). If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.

3.1 German banks (fees exempt -- exclude)

Pattern	Treatment	Notes
DEUTSCHE BANK	EXCLUDE for bank charges/fees	Financial service, exempt under ss4 Nr.8 UStG
SPARKASSE, SPK, KREISSPARKASSE, STADTSPARKASSE	EXCLUDE for bank charges/fees	Same
COMMERZBANK, COBA	EXCLUDE for bank charges/fees	Same
ING, ING-DIBA	EXCLUDE for bank charges/fees	Same
N26, NUMBER26	EXCLUDE for bank charges/fees	Same
DKB, DEUTSCHE KREDITBANK	EXCLUDE for bank charges/fees	Same
VOLKSBANK, RAIFFEISENBANK, VR BANK	EXCLUDE for bank charges/fees	Same
POSTBANK	EXCLUDE for bank charges/fees	Same
REVOLUT, WISE (fee lines)	EXCLUDE for transaction/maintenance fees	Check for separate taxable subscription invoices
ZINSEN, ZINSERTRAG, HABENZINSEN	EXCLUDE	Interest income/expense, out of scope
DARLEHEN, KREDIT, TILGUNG	EXCLUDE	Loan principal movement, out of scope
KONTOGEBÜHR, KONTOFÜHRUNG, ENTGELT	EXCLUDE	Account maintenance fee, exempt financial service

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

Pattern	Treatment	Notes
FINANZAMT, FA	EXCLUDE	Tax payment (Umsatzsteuer, Einkommensteuer, Gewerbesteuer), not a supply
BUNDESKASSE, BUNDESZENTRALAMT	EXCLUDE	Federal treasury / BZSt, tax payments
IHK, INDUSTRIE- UND HANDELSKAMMER	EXCLUDE	Chamber of commerce membership fees, sovereign act
HWK, HANDWERKSKAMMER	EXCLUDE	Trades chamber fees, sovereign act
GEZ, RUNDFUNKBEITRAG, BEITRAGSSERVICE	EXCLUDE	Broadcasting levy, not a VATable supply
GEWERBEAMT, ORDNUNGSAMT, STADTVERWALTUNG	EXCLUDE	Government fee, sovereign act
BERUFSGENOSSENSCHAFT, BG	EXCLUDE	Statutory accident insurance, social security
ZOLLAMT, ZOLL	EXCLUDE for duties; EUSt (import VAT) may be recoverable -- flag for reviewer

3.3 German utilities

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

3.4 German insurance (exempt -- exclude)

Pattern	Treatment	Notes
ALLIANZ	EXCLUDE	Insurance, exempt under ss4 Nr.10 UStG
HUK-COBURG, HUK COBURG	EXCLUDE	Same
DEVK	EXCLUDE	Same
AXA VERSICHERUNG, ZURICH, ERGO, GENERALI	EXCLUDE	Same
VERSICHERUNG, VERSICHERUNGSBEITRAG	EXCLUDE	All insurance premiums exempt
KRANKENVERSICHERUNG (private, e.g. DKV, DEBEKA)	EXCLUDE	Private health insurance, exempt

3.5 German transport

Pattern	Treatment	Kz	Notes
DB, DEUTSCHE BAHN	Domestic 7% for tickets (Fernverkehr and Nahverkehr)	66	Passenger transport at 7% (ss12(2) Nr.10 for Nahverkehr <= 50 km; Fernverkehr also 7% since 2020 permanent)
BVG, MVG, MVV, RMV, VBB, KVB, SSB, VRS, HVV	Domestic 7%	66	Local public transport at 7%
UBER, FREENOW, BOLT (DE)	Domestic 19%	66	Ride-hailing platform fee at 19%
ADAC	Domestic 19% for membership/services	66	Not insurance -- ADAC membership is taxable
FLIXBUS, FLIXTRAIN	Domestic 7%	66	Long-distance transport at 7%
SIXT, EUROPCAR, ENTERPRISE, AVIS (car rental DE)	Domestic 19%	66	Vehicle rental at 19%; business use portion only

3.6 German food/supermarkets (blocked unless hospitality)

Pattern	Treatment	Notes
ALDI, ALDI SUED, ALDI NORD	Default BLOCK input VAT	Personal provisioning. Deductible only if hospitality/catering business 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, default not business
PENNY, NETTO, KAUFLAND, REAL	Default BLOCK	Same
RESTAURANT, GASTSTÄTTE, IMBISS (any named)	Domestic 19%, RECOVERABLE only if Bewirtungsbeleg complete	See Section 5 rule 5.3 for Bewirtung documentation requirements

3.7 German rent

Pattern	Treatment	Kz	Notes
MIETE (commercial, landlord opted to charge VAT under ss9 UStG)	Domestic 19%	66	Commercial lease where landlord exercised option to tax
MIETE, WOHNUNGSMIETE (residential)	EXCLUDE	Residential lease exempt under ss4 Nr.12 UStG, no input deduction
BÜROMIETE, GEWERBEMIETE	Domestic 19% if VAT shown on invoice	66	Commercial office rent -- confirm VAT is charged
NEBENKOSTEN, BETRIEBSKOSTEN	Check invoice	66	Service charges may include VAT; confirm with invoice

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

These are billed from EU entities (typically Ireland or Luxembourg) and trigger ss13b(1) reverse charge. The recipient self-assesses output VAT (Kz 46/47) and claims input VAT (Kz 67). Net effect zero for fully taxable clients.

Pattern	Billing entity	Kz (base/output/input)	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	46/47/67	Reverse charge services
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	EU, 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	EU, 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 46/47)

Pattern	Billing entity	Kz (base/output/input)	Notes
AWS	AWS EMEA SARL (LU) -- EU entity	46/47/67	LU entity = EU reverse charge. Same Kz 46/47 as other foreign suppliers under ss13b(1)
NOTION	Notion Labs Inc (US)	46/47/67	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	46/47/67	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	46/47/67	Non-EU reverse charge
GITHUB (standard plans)	GitHub Inc (US)	46/47/67	Check if billed by IE entity
FIGMA	Figma Inc (US)	46/47/67	Non-EU reverse charge
HUBSPOT	HubSpot Inc (US) or HubSpot Ireland Ltd (IE) -- check invoice	46/47/67	Depends on billing entity; same Kz regardless
TWILIO	Twilio Inc (US)	46/47/67	Non-EU reverse charge
VERCEL, NETLIFY, HEROKU	US entities	46/47/67	Non-EU reverse charge

Note: Under German law, ss13b(1) uses the same Kennzahlen (Kz 46/47/67) for both EU and non-EU foreign suppliers. Unlike Malta, there is no separate box for EU vs non-EU reverse charge. The distinction matters only for the Zusammenfassende Meldung (ZM / EC Sales List), which reports EU transactions only.

3.10 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing fees are exempt financial services under ss4 Nr.8 UStG
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same -- PayPal Europe S.a r.l. (LU), exempt financial service
STRIPE (monthly subscription)	EU reverse charge Kz 46/47/67	Stripe Technology Europe Ltd (IE) -- separate from transaction fees
SUMUP, ZETTLE, SQUARE	Check invoice	If German entity: domestic 19% Kz 66; if IE/EU entity: reverse charge Kz 46/47/67
KLARNA (merchant fees)	EXCLUDE (exempt)	Financial service, exempt

3.11 Professional services (Germany)

Pattern	Treatment	Kz	Notes
STEUERBERATER, STEUERKANZLEI, TAX ADVISOR	Domestic 19%	66	Always deductible business overhead
RECHTSANWALT, KANZLEI, ANWALT, ANWALTSKANZLEI	Domestic 19%	66	Deductible if business legal matter
NOTAR, NOTARIAT	Domestic 19%	66	Notarial fees for business purposes
WIRTSCHAFTSPRÜFER, WP	Domestic 19%	66	Audit/accounting fees
UNTERNEHMENSBERATER, BERATUNG	Domestic 19%	66	Consulting fees
HANDELSREGISTER, AMTSGERICHT	EXCLUDE	Court/registry fees, sovereign act

3.12 Payroll and social security contributions (exclude entirely)

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

3.13 Internal transfers and exclusions

Pattern	Treatment	Notes
UMBUCHUNG, EIGENE UEBERWEISUNG, KONTOÜBERTRAG	EXCLUDE	Internal movement between own accounts
DAUERAUFTRAG (to own account)	EXCLUDE	Standing order to own account
PRIVATEINLAGE, EINLAGE	EXCLUDE	Owner injection of capital
PRIVATENTNAHME, ENTNAHME	EXCLUDE	Owner drawing
DIVIDENDE	EXCLUDE	Dividend payment, out of scope
DARLEHEN, TILGUNG, KREDIT	EXCLUDE	Loan principal, out of scope
BARGELDABHEBUNG, GELDAUTOMAT, ATM	TIER 2 -- ask	Default exclude; ask what cash was spent on
GUTSCHRIFT STORNO, STORNIERUNG, RÜCKLASTSCHRIFT	Reverse of original	Book as negative in same Kz as original transaction

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Section 4 -- Worked examples

These are six fully worked classifications drawn from a hypothetical bank statement (Kontoauszug) of a Germany-based self-employed IT consultant (Einzelunternehmer, Regelbesteuerung). They illustrate the trickiest cases. Pattern-match against these when you encounter similar lines in any real statement.

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

Input line (Sparkasse Kontoauszug format):

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

Reasoning: OpenAI Inc is a US entity (Section 3.9). No VAT on the invoice. This is a service received from a non-EU supplier. ss13b(1) reverse charge applies. Place of supply is Germany under ss3a(2) UStG (B2B general rule). Both sides of the reverse charge must be reported: Kz 46 (base), Kz 47 (output VAT at 19%), Kz 67 (input VAT). Net effect zero for a fully taxable client.

Output:

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%	46	47	67	N	--	--

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

Input line:

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

Reasoning: Google Ireland Limited is an IE entity (IBAN confirms IE). Standard EU reverse charge under ss13b(1). Google Ads is a service. Kz 46 for the net base, Kz 47 for output VAT self-assessed at 19%, Kz 67 for input VAT. The gross amount is treated as the net (Google invoices net of VAT to VAT-registered EU clients). Both sides must appear on the return. Also report in ZM (Zusammenfassende Meldung) as an EU service received.

Output:

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	--	--

Example 3 -- Bewirtung (business entertainment), fully recoverable

Input line:

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

Reasoning: Restaurant transaction. Unlike Malta where entertainment VAT is hard-blocked, in Germany business entertainment (Bewirtung) VAT is 100% recoverable under ss15(1) Nr.1 UStG -- provided proper documentation exists: maschinell erstellte Rechnung, attendees listed on back of receipt, business purpose noted, host's signature. The 30% disallowance is an income tax rule only (ss4(5) Nr.2 EStG), NOT a VAT rule. Gross EUR 285.60 includes 19% VAT. Net = EUR 240.00, VAT = EUR 45.60. Default: BLOCK (conservative -- Bewirtungsbeleg documentation unknown). Flag for reviewer.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Kz (input)	Default?	Question?	Excluded?
15.04.2026	RESTAURANT ZUM GOLDENEN HIRSCH	-285.60	-240.00	0	19%	--	Y	Q1	"Bewirtung: do you have a properly completed Bewirtungsbeleg? If yes, EUR 45.60 Vorsteuer is recoverable via Kz 66."

Example 4 -- Domestic purchase, standard 19%

Input line:

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

Reasoning: Deutsche Telekom is a domestic German supplier (Section 3.3). Telecoms at 19%. Gross EUR 59.95 includes 19% VAT. Net = EUR 50.38, VAT = EUR 9.57. Full input VAT deduction as business overhead via Kz 66, assuming 100% business use. If mixed-use phone line, business proportion applies.

Output:

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	--	--

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

Input line:

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

Reasoning: Incoming EUR 4,500 from an Austrian company (AT IBAN). The client is providing IT consulting services (B2B). Place of supply for services under ss3a(2) UStG is the customer's country (Austria). The client invoices at 0% with a reverse-charge note, the Austrian customer accounts for reverse charge in Austria. Report net amount in Kz 21 (non-taxable B2B services to EU). No output VAT. Also report in ZM. Confirm: (a) customer is VAT-registered -- ask for ATU number; (b) the invoice shows no German VAT with a reverse-charge note citing ss3a(2) UStG. If the customer cannot provide a valid ATU number, reclassify as B2C and charge German 19%.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Kz	Default?	Question?	Excluded?
22.04.2026	KREATIV DIGITAL GMBH WIEN	+4,500.00	+4,500.00	0	0%	21	Y	Q2 (HIGH)	"Verify Austrian USt-IdNr (ATU format)"

Example 6 -- Bank fee and insurance (excluded)

Input line:

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

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

Reasoning: Bank fee: exempt financial service under ss4 Nr.8 UStG (Section 3.1). Exclude entirely. Insurance: exempt under ss4 Nr.10 UStG (Section 3.4). Exclude entirely. Neither generates input VAT nor appears on the UStVA.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Kz	Default?	Question?	Excluded?
30.04.2026	SPARKASSE KONTOFÜHRUNG	-12.90	--	--	--	--	N	--	EXCLUDE: exempt bank fee
30.04.2026	ALLIANZ VERSICHERUNG	-89.50	--	--	--	--	N	--	EXCLUDE: exempt insurance

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Section 5 -- Tier 1 classification rules (compressed)

Each rule states the legal source and the Kennzahl mapping. Apply silently if the data is unambiguous. For full doctrinal context, see the source citations in Section 10.

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

Default rate for any taxable supply unless a reduced rate, zero rate, or exemption applies. Sales: Kz 81 (net; tax auto-calculated). Purchases: Kz 66 (enter tax amount).

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

Applies to: food (excluding restaurant service, alcohol, luxury food), books (including e-books since 2020), newspapers, water supply, cut flowers and plants, accommodation (short-term, excluding breakfast/parking/Wi-Fi which are 19%), local public transport (Nahverkehr <= 50 km), cultural admissions (theatre, concert, museum, zoo), passenger transport (Fernverkehr, permanent 7%). Sales: Kz 86 (net; tax auto-calculated). Purchases: Kz 66 (enter tax amount at 7%).

5.3 Bewirtung (business entertainment) -- VAT fully recoverable

This is a commonly misunderstood rule. Unlike Malta and Ireland where entertainment VAT is blocked, in Germany:

• VAT on business entertainment IS 100% recoverable under ss15(1) Nr.1 UStG, provided:

  • A proper VAT invoice exists (maschinell erstellte Rechnung from the restaurant)
  • The back of the receipt documents: date, names of attendees, business purpose, and the host's signature
  • The entertainment has a concrete business reason (Bewirtung aus geschaeftlichem Anlass)

• The 30% disallowance is ONLY an income tax rule under ss4(5) Nr.2 EStG. It does NOT affect VAT recovery.

• Example: Business dinner EUR 200 net + EUR 38 VAT (19%). Kz 66 = EUR 38 (full VAT recovery). For income tax: only EUR 140 (70% of EUR 200) is deductible.

• Conservative default when documentation status is unknown: BLOCK. Only recover if the client confirms the Bewirtungsbeleg is properly completed.

5.4 Zero-rated and tax-free with input deduction

Exports outside EU: Kz 43 (zero-rated, requires customs export documentation). Intra-EU B2B supplies of goods: Kz 41 (zero-rated, requires customer USt-IdNr verified on VIES, transport proof, Gelangensbestaetigung or equivalent under ss17a-17c UStDV). B2B services to EU customers: Kz 21 (place of supply is customer's country under ss3a(2), no German VAT, requires customer USt-IdNr, report in ZM). B2B services to non-EU customers: Kz 45 (zero-rated, no German VAT).

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

Financial services, insurance, residential rent, healthcare, education, social welfare, universal postal service. These supplies go to Kz 48. No output VAT, no input VAT deduction on related costs. If these are significant, partial exemption rules apply -- R-DE-4 refuses if non-de-minimis.

5.6 Reverse charge -- foreign suppliers (ss13b(1) UStG)

When the client receives a supply (goods or services) from a business not established in Germany and the supply is taxable in Germany: net base goes to Kz 46, output VAT self-assessed in Kz 47, input VAT in Kz 67. This applies to both EU and non-EU suppliers. Net cash effect zero for a fully taxable client. If the EU supplier incorrectly charged their local VAT (e.g. Irish 23%), that is NOT reverse charge -- treat as an overhead expense with irrecoverable foreign VAT.

5.7 Reverse charge -- domestic ss13b(2) UStG

Construction services (Bauleistungen), building cleaning, scrap metal, gold, gas/electricity from foreign suppliers, mobile phones/tablets > EUR 5,000 net, emission certificates. Kz 84 (base), Kz 85 (output VAT), Kz 67 (input VAT). Construction reverse charge applies ONLY when both supplier and recipient are in the construction trade (Bauleistender).

5.8 Intra-Community acquisition of goods (ss1a UStG)

B2B purchase of goods shipped from another EU state to Germany. Kz 89 (19%) or Kz 93 (7%) for the net base; tax auto-calculated. Input VAT via Kz 61. Net effect zero. Also report in Intrastat if above threshold (arrivals > EUR 800,000/year).

5.9 Import VAT (Einfuhrumsatzsteuer / EUSt)

Physical goods imported from non-EU countries. EUSt is paid to Zoll (customs) at the border, NOT self-assessed on the UStVA. Recoverable as input tax -- the Kz for recovery should be confirmed by Steuerberater (historically Kz 62 or Kz 66 with customs document). Requires Einfuhrabgabenbescheid (customs assessment notice).

5.10 Blocked input VAT

The following categories have restricted or zero VAT recovery:

• Business gifts > EUR 50 net per person per year (ss15(1a) Nr.1 UStG) -- hard block on ALL gifts to that recipient (not just excess)
• Hunting, fishing, yachts, guest houses, similar luxury (ss15(1a) Nr.1 UStG; ss4(5) Nr.1-4 EStG)
• Private use portion of mixed-use assets (vehicle, phone, home office) -- only business proportion deductible
• Purchases related to exempt supplies (ss15(2) UStG)
• Purchases without a proper invoice (ss15(1) Nr.1 UStG -- invoice requirement under ss14)

Entertainment (Bewirtung) is NOT blocked -- see rule 5.3 above. Motor vehicles are NOT fully blocked -- see Section 6.1 for the Tier 2 treatment of business/private split.

5.11 Private use deemed supply (unentgeltliche Wertabgabe)

If the client uses a business asset for private purposes, output VAT must be charged on the private-use portion as a deemed supply under ss3(1b) UStG (goods) or ss3(9a) UStG (services/ongoing use). The VAT base is the actual cost, not the income tax 1%-Regelung figure. Report in Kz 81 or dedicated Kz. Tier 2 -- Steuerberater must confirm the calculation method and correct Kz.

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

Supply and installation of PV systems under 30 kWp on or near dwellings: 0% VAT since 1 January 2023. The supply is taxable at 0%, NOT exempt -- the supplier retains full input deduction rights. Purchaser pays no VAT.

5.13 Credit notes and corrections

Gutschrift (ss14 UStG): self-billing by the buyer, creates output tax for the supplier. Stornorechnung / Rechnungskorrektur: correction by the supplier to cancel or amend a previous invoice. Both reduce the original Kz entries. A correction in period 2 for a period 1 invoice: adjust the relevant Kz in period 2 by the negative amounts.

5.14 Sales -- cross-border B2C

Goods to EU consumers above EUR 10,000 EU-wide threshold: R-EU-5 (OSS refusal) from eu-vat-directive fires. Digital services to EU consumers above EUR 10,000: same. Below threshold: German VAT at applicable rate, Kz 81/86.

5.15 Dauerfristverlaengerung and Sondervorauszahlung

If granted, filing deadline extends by 1 month. Client must pay Sondervorauszahlung (1/11 of prior year's VAT liability) by 10 February. The Sondervorauszahlung is credited back in the last Voranmeldung of the year via Kz 39, deducted from the final Kz 65 result.

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Section 6 -- Tier 2 catalogue (compressed)

For each ambiguity type: pattern, why the Kontoauszug is insufficient, conservative default, question for the structured form.

6.1 Vehicle costs

Pattern: ARAL, SHELL, TOTAL, ESSO, JET, AGIP, STAR, Tankstelle charge; ADAC Pannenhilfe; TÜV. Why insufficient: vehicle type and business-use proportion unknown. Unlike Malta, German VAT does not hard-block motor vehicles -- but the business/private split determines deductibility. If 100% business: full recovery. If mixed: only business proportion recoverable, and private portion triggers deemed supply output VAT under ss3(9a). Default: 0% recovery. Question: "Is this vehicle used exclusively for business? If mixed-use, what is the business percentage? Do you keep a Fahrtenbuch or use the 1%-Regelung?"

6.2 Bewirtungskosten

Pattern: any named restaurant, Gaststätte, Imbiss, Hotel restaurant. Why insufficient: Bewirtungsbeleg documentation status unknown. VAT is fully recoverable IF properly documented (attendees, business purpose, signature on back of receipt). Without documentation, Finanzamt will deny the deduction. Default: block (no recovery). Question: "Do you have a properly completed Bewirtungsbeleg for this meal? (Attendees listed, business purpose noted, your signature on the back of the maschinell erstellte Rechnung?)"

6.3 Home office (Arbeitszimmer)

Pattern: Miete, Strom, Internet charges that could relate to a home office. Why insufficient: home office deductibility in Germany requires either a dedicated room (abgetrenntes Arbeitszimmer) with no private use, or the Tagespauschale (EUR 6/day, max EUR 1,260/year for income tax -- but this is an income tax concept, not VAT). For VAT, only a proportional share of utilities/rent is deductible if the home office qualifies. Default: 0% recovery for home-related costs. Question: "Do you have a dedicated home office room (separate room used exclusively for business)? What percentage of total living space does it represent?"

6.4 Cash withdrawals (Bargeldabhebung)

Pattern: ATM, Geldautomat, Bargeldabhebung, Kassenbeleg. Why insufficient: unknown what cash was spent on. Default: exclude as owner drawing (Privatentnahme). Question: "What was the cash withdrawal used for? If business purchases, do you have receipts?"

6.5 Mixed SaaS billing entity

Pattern: Google, Microsoft, Adobe, Meta, Slack, Zoom, LinkedIn, Apple, Amazon, Dropbox, Atlassian, Stripe, PayPal where the legal entity is not visible in the Kontoauszug. Why insufficient: same brand can bill from Ireland (EU reverse charge Kz 46/47), US (non-EU reverse charge Kz 46/47), or Germany (domestic 19% Kz 66). While the Kz is the same for EU and non-EU foreign suppliers, the treatment differs if the supplier has a German establishment. Default: reverse charge from non-EU (Kz 46/47 -- most conservative). Question: "Could you check the most recent invoice from each SaaS provider? I need the legal entity name, country, and whether it shows German VAT (Umsatzsteuer) or a reverse-charge note."

6.6 Round-number transfers (Gesellschaftereinlage or Umsatz?)

Pattern: large round incoming credit from a name matching the client's name or a family member. Why insufficient: could be a customer sale (Umsatz), owner injection (Privateinlage), or family loan. Default: exclude as Privateinlage. Question: "The EUR X transfer from [name] -- is this a customer payment, your own money going in (Einlage), or a loan?"

6.7 Amazon purchases

Pattern: AMAZON, AMAZON PAYMENTS, AMAZON EU SARL, AMZN MKTP. Why insufficient: Amazon purchases could be business supplies (deductible at 19% or 7% depending on item) or personal (blocked). Additionally, Amazon may bill from Luxembourg (Amazon EU S.a r.l.), Germany (Amazon.de GmbH), or US entities. Default: block (personal). Question: "Was this Amazon purchase for business or personal use? If business, what was the item?"

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

The base specification is in vat-workflow-base Section 3. This section provides the Germany-specific overlay.

Sheet "Transactions"

Columns A-L per the base. Column H ("Kz code") accepts only valid German UStVA Kennzahl codes from Section 1 of this skill. Use blank for excluded transactions. For reverse-charge transactions, enter the base Kz (e.g. 46), the output Kz (e.g. 47), and the input Kz (e.g. 67) separated by slashes in column H.

Sheet "Kz Summary"

One row per Kennzahl. Column A is the Kz number, column B is the description, column C is the value computed via formula. Mandatory rows:

Output tax (domestic sales):
| 81  | Taxable supplies 19% (net)         | =SUMIFS(Transactions!E:E, Transactions!H:H, "81")  |
| T81 | Tax on Kz 81                        | =Kz_Summary!C[81_row]*0.19                          |
| 86  | Taxable supplies 7% (net)          | =SUMIFS(Transactions!E:E, Transactions!H:H, "86")  |
| T86 | Tax on Kz 86                        | =Kz_Summary!C[86_row]*0.07                          |
| 35  | Supplies at other rates (net)      | =SUMIFS(Transactions!E:E, Transactions!H:H, "35")  |
| 36  | Tax on Kz 35                        | entered manually                                     |

Zero-rated / exempt:
| 41  | IC supplies of goods (net)         | =SUMIFS(Transactions!E:E, Transactions!H:H, "41")  |
| 43  | Export supplies (net)              | =SUMIFS(Transactions!E:E, Transactions!H:H, "43")  |
| 21  | B2B services to EU (net)          | =SUMIFS(Transactions!E:E, Transactions!H:H, "21")  |
| 45  | Other tax-free with deduction     | =SUMIFS(Transactions!E:E, Transactions!H:H, "45")  |
| 48  | Exempt without deduction (net)    | =SUMIFS(Transactions!E:E, Transactions!H:H, "48")  |

Intra-Community acquisitions:
| 89  | IC acquisitions 19% (net)         | =SUMIFS(Transactions!E:E, Transactions!H:H, "89")  |
| T89 | Tax on Kz 89                       | =Kz_Summary!C[89_row]*0.19                          |
| 93  | IC acquisitions 7% (net)          | =SUMIFS(Transactions!E:E, Transactions!H:H, "93")  |
| T93 | Tax on Kz 93                       | =Kz_Summary!C[93_row]*0.07                          |

Reverse charge (ss13b):
| 46  | Foreign supplier base (net)       | =SUMIFS(Transactions!E:E, Transactions!H:H, "46")  |
| 47  | Tax on Kz 46                       | =Kz_Summary!C[46_row]*0.19                          |
| 84  | Domestic ss13b(2) base (net)      | =SUMIFS(Transactions!E:E, Transactions!H:H, "84")  |
| 85  | Tax on Kz 84                       | =Kz_Summary!C[84_row]*0.19                          |

Input tax:
| 66  | Input VAT domestic invoices        | =SUMIFS(Transactions!F:F, Transactions!H:H, "66")  |
| 61  | Input VAT IC acquisitions          | =C[T89_row]+C[T93_row]                              |
| 67  | Input VAT ss13b reverse charge     | =C[47_row]+C[85_row]                                |

Totals:
| 83  | Total output VAT                   | =C[T81]+C[T86]+C[36]+C[T89]+C[T93]+C[47]+C[85]    |
| TIN | Total input VAT                    | =C[66]+C[61]+C[67]                                  |
| 65  | Net advance payment / refund       | =C[83]-C[TIN]                                       |

Sheet "Return Form"

Final UStVA-ready figures. The bottom-line cell is Kz 65:

Kz 83 = Total output VAT
TIN   = Total input VAT

IF TIN > Kz 83:
  Kz 65 = negative (Erstattungsanspruch / refund claim)
ELSE:
  Kz 65 = positive (Zahllast / tax payable)

If Dauerfristverlaengerung applies (last period of year):
  Kz 65 = (Kz 83 - TIN) - Kz 39 (Sondervorauszahlung credit)

Positive Kz 65 = payable to Finanzamt. Negative = refund claim.

Color and formatting conventions

Per the xlsx skill: blue for hardcoded values from the bank statement (column D of Transactions), black for formulas (everything in Kz Summary and Return Form), green for cross-sheet references (Return Form referencing Kz Summary), yellow background for any row in Sheet "Transactions" 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-<period>-working-paper.xlsx

Check the JSON output. If status is errors_found, fix the formulas and re-run. If status is success, present via present_files.

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Section 8 -- German bank statement reading guide

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

Kontoauszug format conventions

German bank statements (Kontoauszuege) follow a standard structure across all banks, though CSV column names vary:

Field	Meaning	Notes
Buchungstag	Booking date	The date the transaction was posted to the account. Use this as the transaction date for UStVA purposes. DD.MM.YYYY format.
Wertstellung / Valuta	Value date	The date used for interest calculation. May differ from Buchungstag by 1-2 days. Not relevant for VAT classification.
Buchungstext	Transaction type	Standardised codes: SEPA-Ueberweisung, SEPA-Basislastschrift, SEPA-Gutschrift, Kartenzahlung, Dauerauftrag, Abschluss, Gehalt/Lohn. Use this to identify the transaction mechanism.
Verwendungszweck	Purpose / reference	Free-text field containing the payment reference, invoice number, customer/supplier name, and other details. This is the primary field for counterparty identification.
Begünstigter / Auftraggeber	Payee / payer	The counterparty name. In SEPA transactions, this is the registered account holder name.
IBAN	Counterparty IBAN	DE = Germany. Country prefix identifies the counterparty location for EU reverse charge determination.
BIC / SWIFT	Bank code	Identifies the counterparty's bank. Useful for confirming country when IBAN prefix is ambiguous.
Betrag	Amount	Negative = outgoing (debit). Positive = incoming (credit). German number format: dot for thousands separator, comma for decimal (e.g. -1.200,50 = minus one thousand two hundred euros and fifty cents).
Saldo	Balance	Running account balance after the transaction.

IBAN country prefixes

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	EU member states	EU reverse charge (ss13b(1)) for B2B services; IC acquisition for goods
GB, US, CH, AU, NO, CA, JP	Non-EU	Non-EU reverse charge (ss13b(1))

Common Buchungstext codes

Code	Meaning	Typical treatment
SEPA-Ueberweisung	Outgoing bank transfer	Supplier payment -- classify by counterparty
SEPA-Gutschrift	Incoming bank transfer	Customer payment / income -- classify as sales
SEPA-Basislastschrift	Direct debit	Recurring supplier charges (telecoms, SaaS, insurance)
Kartenzahlung / EC-Zahlung	Card payment	Point-of-sale purchase (office supplies, restaurant, petrol)
Dauerauftrag	Standing order	Recurring fixed payment (rent, subscriptions)
Abschluss	Account settlement	Bank fees, interest -- typically EXCLUDE
Gehalt/Lohn	Salary payment	Employee wages -- EXCLUDE
Lastschrift Finanzamt	Tax authority direct debit	Tax payment -- EXCLUDE

German-language transaction descriptions

Common German words in Verwendungszweck and their meaning for classification:

German	English	Classification hint
Rechnung, Rg., RE	Invoice	Purchase or sale with 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/fee	Could be chamber fee (EXCLUDE) or subscription (classify)
Gutschrift	Credit note	Reverse of original transaction
Rücklastschrift	Returned direct debit	Reversal -- book negative in original Kz
Erstattung	Refund	Reverse of original transaction
Einlage	Capital injection	EXCLUDE (owner injection)
Entnahme	Drawing/withdrawal	EXCLUDE (owner drawing)

Internal transfers and exclusions

Own-account transfers between the client's Deutsche Bank, Sparkasse, N26, Revolut accounts. Labelled "Umbuchung", "eigene Ueberweisung", "Kontoübertrag". Always exclude.

Foreign currency transactions

Convert to EUR at the transaction date rate. Use the ECB reference rate or the rate shown on the bank statement. Note the rate used in the Transactions sheet column L (Notes). German Kontoauszuege from domestic banks typically show amounts already converted to EUR.

Cryptic descriptions

Card purchases with only a terminal ID; SEPA direct debits with only a Mandatsreferenz (mandate reference). If the counterparty cannot be identified from the Verwendungszweck, ask the client. Do not classify unidentified transactions.

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Section 9 -- Onboarding fallback (only when inference fails)

The workflow in vat-workflow-base Section 1 mandates inferring the client profile from the data first (Step 3) and only confirming with the client in Step 4. The questionnaire below is a fallback -- ask only the questions the data could not answer.

For each question, the inference rule comes first. Only ask if inference fails.

9.1 Entity type and trading name

Inference rule: sole trader (Einzelunternehmer) names often match the account holder; company names end in "GmbH", "UG", "GbR", "OHG", "KG", "AG", "e.K.". Fallback question: "Are you a self-employed sole trader (Einzelunternehmer/Freiberufler), a GmbH, a UG, or another entity type?"

9.2 VAT registration status

Inference rule: if the client is asking for a UStVA, they are Regelbesteuerung. If they mention no VAT on sales, they may be Kleinunternehmer -- trigger R-DE-1. Fallback question: "Are you under Regelbesteuerung (standard VAT, charging 19%) or Kleinunternehmer (ss19 UStG, no VAT on invoices)?"

9.3 USt-IdNr and Steuernummer

Inference rule: USt-IdNr (DE + 9 digits) sometimes appears in payment descriptions from EU customers. Steuernummer appears on Finanzamt correspondence. Search statement descriptions first. Fallback question: "What is your USt-IdNr (DE + 9 digits) and/or your Steuernummer?"

9.4 Filing period and frequency

Inference rule: first and last transaction dates on the bank statement determine the period. Filing frequency depends on prior year VAT liability (> EUR 9,000 = monthly; EUR 2,000-9,000 = quarterly; < EUR 2,000 = annual). Fallback question: "Which period does this cover? Monthly (which month) or quarterly (Q1 Jan-Mar, Q2 Apr-Jun, Q3 Jul-Sep, Q4 Oct-Dec)?"

9.5 Industry and sector

Inference rule: counterparty mix, sales description patterns, invoice descriptions. IT, consulting, trades, hospitality, retail, medical are recognisable. Fallback question: "In one sentence, what does the business do?"

9.6 Employees

Inference rule: Gehalt, Lohn, Sozialversicherung outgoing transfers to non-owner names. Fallback question: "Do you have employees? If so, how many?"

9.7 Exempt supplies

Inference rule: presence of medical/financial/educational/residential rental income. Fallback question: "Do you make any VAT-exempt sales (medical, education, insurance, financial services, residential lettings)?" If yes and non-de-minimis: R-DE-4 refuses.

9.8 Soll- or Ist-Versteuerung

Inference rule: most small businesses use Soll (accrual). Ist-Versteuerung (cash basis) requires prior approval and turnover <= EUR 600,000. Fallback question: "Are you on Soll-Versteuerung (accrual, default) or Ist-Versteuerung (cash basis, approved by Finanzamt)?" If Ist with material timing differences: R-DE-5 may fire.

9.9 Dauerfristverlaengerung

Inference rule: not inferable from a single period statement. Fallback question: "Do you have a Dauerfristverlaengerung (permanent 1-month filing extension)? If so, what is the Sondervorauszahlung amount?"

9.10 Cross-border customers

Inference rule: foreign IBANs on incoming transfers, foreign currency, foreign-name customers. Fallback question: "Do you have customers outside Germany? In EU countries or outside the EU? Are they businesses (B2B with USt-IdNr) or consumers?"

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Section 10 -- Reference material

Validation status

This skill is v2.0, rewritten in April 2026 to align with the three-tier Accora architecture (vat-workflow-base + eu-vat-directive + country skill). It supersedes v1.0-draft (April 2026, standalone monolithic skill). The Germany-specific content (Kennzahl mappings, rates, thresholds, blocked categories, reverse charge catalogue) is AWAITING VALIDATION by a Steuerberater (licensed tax advisor) in Germany.

Sources

Primary legislation:

1. Umsatzsteuergesetz (UStG) -- German Value Added Tax Act, especially ss1-3a, ss4, ss9, ss12, ss13b, ss14, ss15, ss15a, ss18, ss19, ss20, ss25a
2. Umsatzsteuer-Durchfuehrungsverordnung (UStDV) -- implementing regulation, especially ss17a-17c (IC supply proof), ss46-48 (Dauerfristverlaengerung)
3. Abgabenordnung (AO) -- General Tax Code, especially ss149, ss152, ss233a, ss238, ss240, ss328, ss370
4. Einkommensteuergesetz (EStG) -- ss4(5) (entertainment/gifts income tax disallowance, cross-referenced for VAT blocked input)

Authority guidance: 5. BMF (Bundesministerium der Finanzen) official form guidance for UStVA 6. ELSTER filing system -- https://www.elster.de 7. BZSt USt-IdNr verification -- https://evatr.bff-online.de

EU directive (loaded via companion skill): 8. Council Directive 2006/112/EC (Principal VAT Directive) -- implemented via eu-vat-directive companion skill 9. Council Implementing Regulation 282/2011

Other: 10. VIES validation -- https://ec.europa.eu/taxation_customs/vies/ 11. ECB euro reference rates -- https://www.ecb.europa.eu/stats/eurofxref/ 12. PWC Tax Summaries Germany -- https://taxsummaries.pwc.com/germany/corporate/other-taxes (used for threshold verification)

Key thresholds summary

Threshold	Value	Source
Kleinunternehmer prior-year turnover	EUR 25,000	ss19(1) UStG (as amended 1 Jan 2025)
Kleinunternehmer current-year turnover	EUR 100,000	ss19(1) UStG (as amended 1 Jan 2025; breach = immediate loss of status)
Monthly filing trigger	Prior year VAT liability > EUR 9,000	ss18(2) UStG
Quarterly filing trigger	Prior year VAT liability EUR 2,000-9,000	ss18(2) UStG
Annual only trigger	Prior year VAT liability < EUR 2,000	ss18(2) UStG
Ist-Versteuerung turnover ceiling	EUR 600,000	ss20 UStG
Business gifts block threshold	EUR 50 net per person per year	ss15(1a) Nr.1 UStG; ss4(5) Nr.1 EStG
Mobile phones/tablets domestic reverse charge	Invoice > EUR 5,000 net	ss13b(2) Nr.9-10 UStG
EU Kleinunternehmer cross-border ceiling	EUR 100,000 EU-wide (from 2025)	EU Directive, transposed into ss19 UStG
Intrastat arrivals threshold	EUR 800,000/year	EU Regulation 2019/2152
Intrastat dispatches threshold	EUR 500,000/year	EU Regulation 2019/2152
OSS distance selling threshold	EUR 10,000 EU-wide	ss3c UStG

Known gaps

1. The supplier pattern library in Section 3 covers the most common German and international counterparties but does not cover every regional Sparkasse name variant, local SME, or regional brand. Add patterns as they emerge.
2. The worked examples are drawn from a hypothetical IT consultant (Einzelunternehmer). They do not cover hospitality, retail, e-commerce, construction, or medical sectors specifically. A v2.1 should add sector-specific worked examples.
3. The ss13b(2) domestic reverse charge catalogue (construction, cleaning, scrap, etc.) is complex and context-dependent. Construction reverse charge in particular requires confirming both parties are Bauleistende. This is flagged as Tier 2 in all cases.
4. Import VAT (EUSt) Kennzahl has changed over time. The correct Kz for the current filing period should be confirmed by a Steuerberater.
5. The Kleinunternehmer thresholds (EUR 25,000 / EUR 100,000) reflect the 2025 amendment. The EU-wide cross-border Kleinunternehmer scheme details are still emerging and should be confirmed annually.
6. Red flag thresholds (EUR 5,000 single transaction, EUR 300 tax-delta, EUR 10,000 absolute position) are conservative starting values for Germany's typical self-employed client profile -- not empirically calibrated.
7. Photovoltaic 0% rate (ss12(3) UStG) is relatively new (2023). The exact Kennzahl for reporting 0%-rate supplies should be confirmed by a Steuerberater.

Change log

• v2.0 (April 2026): Full rewrite to align with three-tier Accora architecture (Malta v2.0 structure). Quick reference moved to top (Section 1). Supplier pattern library restructured as literal lookup tables (Section 3, 13 sub-tables). Six worked examples added (Section 4). Tier 1 rules compressed with no inline [T1]/[T2]/[T3] tags (Section 5). Tier 2 catalogue restructured to compressed format (Section 6, 7 items). Excel working paper specification added (Section 7). German bank statement reading guide added (Section 8). Onboarding moved to fallback role with inference rules (Section 9). Reference material moved to bottom (Section 10). Companion skill references added (vat-workflow-base v0.1 and eu-vat-directive v0.1). Refusal catalogue added (R-DE-1 through R-DE-5). Malta comparison section removed (now handled by cross-skill reference). Test suite removed (moved to eval harness).
• v1.0-draft (April 2026): Initial skill. Standalone monolithic document covering UStG, Kennzahl mappings, reverse charge mechanics, blocked categories, edge cases, test suite, and Malta comparison. Awaiting Steuerberater validation.

Self-check (v2.0 of this document)

1. Quick reference at top with Kz table and conservative defaults: yes (Section 1).
2. Supplier library as literal lookup tables: yes (Section 3, 13 sub-tables).
3. Worked examples drawn from hypothetical IT consultant: yes (Section 4, 6 examples).
4. Tier 1 rules compressed, no inline [T1]/[T2]/[T3] tags: yes (Section 5, 15 rules).
5. Tier 2 catalogue compressed with conservative defaults: yes (Section 6, 7 items).
6. Excel template specification with mandatory recalc: yes (Section 7).
7. Onboarding as fallback only, inference rules first: yes (Section 9, 10 items).
8. All 5 Germany-specific refusals present: yes (Section 2, R-DE-1 through R-DE-5).
9. Reference material at bottom: yes (Section 10).
10. Bewirtung 100% VAT recovery (not blocked) explicit: yes (Section 5.3 + Example 3).
11. Motor vehicle NOT hard-blocked (business proportion deductible) explicit: yes (Section 5.10 + Section 6.1).
12. ss13b reverse charge catalogue (foreign and domestic) explicit: yes (Section 5.6 + 5.7).
13. EU B2B service sale (Kz 21) and USt-IdNr verification explicit: yes (Example 5).
14. Non-EU SaaS reverse charge (Kz 46/47) explicit: yes (Example 1 + Section 3.9).
15. Kleinunternehmer refusal (R-DE-1) with 2025 thresholds explicit: yes (Section 2).

End of Germany VAT Return Skill v2.0

This skill is incomplete without BOTH companion files loaded alongside it: vat-workflow-base v0.1 or later (Tier 1, workflow architecture) AND eu-vat-directive v0.1 or later (Tier 2, EU directive content). Do not attempt to produce a UStVA without all three files loaded.

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Disclaimer

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