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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

Germany · VAT / GST

2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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2 Guides
  • German UStVA (VAT Return)Source-cited draft

    Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, reverse charge for EU services, and Kleinunternehmerregelung threshold.

    0 accountants attest
  • germany-vat-returnSource-cited draft

    Use this skill whenever asked to prepare, review, or classify transactions for a German VAT return (Umsatzsteuer-Voranmeldung / UStVA) for a self-employed individual or very small business operating under the Regelbesteuerung in Germany. Trigger on phrases like "prepare VAT return", "do the German VAT", "fill in UStVA", "create the return", "Umsatzsteuer", "Vorsteuer", or any request involving German VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Germany only and only Regelbesteuerung (standard taxation). Kleinunternehmer, Organschaft, Differenzbesteuerung, partial exemption, and Ist-Versteuerung edge cases are all in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any German VAT work.

    0 accountants attest