Guides an AI agent through the full German VAT compliance cycle: classifying bank-statement transactions against UStVA Kennzahlen (Kz 81/86/46/47/67 etc.), building the Excel working paper, and filing the Umsatzsteuer-Voranmeldung (UStVA) via ELSTER, with annual Umsatzsteuererklärung reconciliation.
Establish the client's VAT registration status, filing frequency, and whether they qualify for Regelbesteuerung. Screen for Kleinunternehmer (§19 UStG, prior-year turnover ≤ EUR 25,000), Organschaft membership, partial-exemption exposure, and Dauerfristverlängerung status. Confirm the filing period (monthly or quarterly) and obtain the Steuernummer or USt-IdNr (DE + 9 digits).
Collect the Kontoauszug (bank statement) for the full filing period plus supporting invoices. Minimum viable input is the bank statement in CSV, PDF, or pasted text. For any input VAT claim above EUR 300, obtain the corresponding Eingangsrechnung. For intra-EU B2B services, collect the customer's USt-IdNr for VIES validation and ZM reporting.
Classify every bank-statement line against the UStVA Kennzahl (Kz) framework: domestic 19% sales to Kz 81, 7% sales to Kz 86, EU B2B services to Kz 21, exports to Kz 43, intra-EU goods to Kz 41. For purchases, domestic 19%/7% to Kz 66; EU/non-EU reverse-charge services (§13b(1) UStG) to Kz 46/47/67; intra-Community acquisitions of goods to Kz 89/61. Exclude bank fees (§4 Nr.8), insurance (§4 Nr.10), residential rent (§4 Nr.12), wages, and internal transfers. Flag Tier-2 ambiguities: vehicle costs, Bewirtungskosten (restaurant entertainment — VAT fully recoverable only with completed Bewirtungsbeleg), home-office proportions, and cash withdrawals.
Aggregate classified transactions into the Kz Summary sheet, compute output VAT (Kz 83) and total input VAT (Kz 61/66/67), and derive Kz 65 (Zahllast or Erstattungsanspruch). If Dauerfristverlängerung applies in the final period, deduct the Sondervorauszahlung via Kz 39. Cross-check Kz 21 / Kz 41 entries against the ZM (Zusammenfassende Meldung) obligation. Run the recalc script and resolve any formula errors before presenting to the client.
Transfer the final Kz figures into ELSTER (elster.de — electronic filing mandatory; paper not accepted). Confirm the filing deadline: 10th of the month following the period end, or 10th of the following month if Dauerfristverlängerung applies. Retain the ELSTER submission confirmation (Übertragungsprotokoll) as evidence of timely filing. For refund claims (negative Kz 65), note that the Finanzamt will typically process within 6–8 weeks and may request supporting invoices.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Germany accountant for review.
germany-vat-return
Use this skill whenever asked to prepare, review, or classify transactions for a German VA
germany-einvoice
Use this skill whenever asked about German e-invoicing, XRechnung, ZUGFeRD, ERechV, E-Rech
German UStVA (VAT Return)
Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, reverse charge for E