Last updated: 25 October 2026
The Umsatzsteuervoranmeldung (UStVA) is the advance VAT return every VAT-registered freelancer in Germany files through ELSTER. It is due by the 10th day after each period ends, and the VAT is paid the same day. You file quarterly if your VAT for the previous year was €9,000 or less, monthly above that, and the Finanzamt can release you from it at €2,000 or less (§ 18 UStG). Kleinunternehmer under § 19 UStG do not file it at all.
What the UStVA does
The VAT you add to your invoices is not your money. You collect it for the Finanzamt. In the UStVA you report the VAT you charged in the period, subtract the VAT you paid on business purchases (Vorsteuer), and pay the difference. If you paid more VAT than you charged, the Finanzamt refunds it.
Example quarter
Invoices: €12,000 net, plus 19% VAT = €2,280 VAT charged
Laptop and software: €1,500 net, with €285 VAT paid
VAT to pay for the quarter: €2,280 minus €285 = €1,995
Freelancers usually report VAT when the client pays, not when the invoice is sent (Ist-Versteuerung). Freiberufler can apply for this regardless of turnover, other businesses up to €800,000 turnover in the previous year (§ 20 UStG). You choose it in the Fragebogen zur steuerlichen Erfassung or apply later.
Monthly, quarterly, or not at all
The Finanzamt decides based on your VAT for the previous calendar year:
More than €9,000
Monthly returns. Due by the 10th of the following month.
€2,000.01 to €9,000
Quarterly returns. Due on 10 April, 10 July, 10 October and 10 January.
€2,000 or less
The Finanzamt can release you from advance returns. You then only file the annual VAT return.
New in 2026
Based on your expected VAT for the year. From 2027, new businesses file monthly in the first two years unless the current exception is extended.
The €9,000 and €2,000 limits apply since 2025. Older guides still show €7,500 and €1,000.
2026 deadlines for quarterly filers
When the 10th falls on a weekend or public holiday, the deadline moves to the next working day. The extended column applies if you have a Dauerfristverlängerung.
| Period | Due | With extension |
|---|---|---|
| Q1 2026 (January to March) | 10 April 2026 | 11 May 2026 |
| Q2 2026 (April to June) | 10 July 2026 | 10 August 2026 |
| Q3 2026 (July to September) | 12 October 2026 | 10 November 2026 |
| Q4 2026 (October to December) | 11 January 2027 | 10 February 2027 |
Monthly filers: the return for each month is due on the 10th of the next month, or the 10th of the month after that with the extension. The annual VAT return for 2026 is due by 2 August 2027 if you file it yourself (31 July 2027 is a Saturday). With a Steuerberater the deadline is later.
Dauerfristverlängerung: one extra month
A Dauerfristverlängerung gives you one extra month for every return and payment. It is useful if your clients pay late or your bookkeeping takes time. You apply once in ELSTER, and it stays in place until you cancel it.
Quarterly filers
Free. Apply by the deadline of the first return it should cover, for example by 10 April for the first quarter.
Monthly filers
Apply by 10 February. You also pay a Sondervorauszahlung of one eleventh of last year's total advance payments. It is credited against your December return.
Kleinunternehmer: no VAT returns
If you use the Kleinunternehmer rule (§ 19 UStG), you charge no VAT, so there is nothing to report in advance. Since 2025 Kleinunternehmer also do not file an annual VAT return. You still file your income tax return.
When your revenue goes above €25,000 in a year, you become VAT-registered from 1 January of the next year. Above €100,000 during the year, the switch happens immediately. From then on the UStVA applies. See the Kleinunternehmer guide for details.
Clients abroad in the UStVA
Services to EU business clients under reverse charge go into their own line of the UStVA, and you also file the Zusammenfassende Meldung by the 25th day after the quarter. Services to clients outside the EU are reported as not taxable in Germany. The reverse charge guide covers the invoice wording.
Frequently asked questions
Do freelancers in Germany have to file an Umsatzsteuervoranmeldung?
Yes, if they charge VAT. Every VAT-registered freelancer files an Umsatzsteuervoranmeldung (UStVA) through ELSTER, monthly or quarterly. Kleinunternehmer under § 19 UStG do not file one, and since 2025 they also do not file an annual VAT return.
Do I file the UStVA monthly or quarterly?
It depends on your VAT for the previous year (§ 18 Abs. 2 UStG). More than €9,000: monthly. €9,000 or less: quarterly. €2,000 or less: the Finanzamt can release you from advance returns, and you only file the annual return. These limits apply since 2025; before that they were €7,500 and €1,000.
When is the Umsatzsteuervoranmeldung due?
By the 10th day after the end of the period, and the VAT must be paid by the same day (§ 18 Abs. 1 UStG). For the third quarter of 2026 that is 12 October 2026, because 10 October is a Saturday. With a Dauerfristverlängerung, every deadline moves one month later.
What is a Dauerfristverlängerung?
A permanent one-month extension for all your advance returns. You apply once via ELSTER. Quarterly filers get it free. Monthly filers pay a special prepayment (Sondervorauszahlung) of one eleventh of the previous year's advance payments, which is credited back in the December return.
I just started freelancing. Monthly or quarterly?
For businesses started in 2026, the Finanzamt uses your expected VAT for the year: above €9,000 monthly, otherwise quarterly. This rule covers 2021 to 2026 (§ 18 Abs. 2 Satz 6 UStG). Unless the law is extended, businesses started from 2027 file monthly in their first and second calendar year. Your Finanzamt tells you which applies in its registration letter.
Do I have to file if I had no income that quarter?
Yes. A VAT-registered freelancer files a return for every period, even if all figures are zero (Nullmeldung), unless the Finanzamt has released you from advance returns.
What happens if I file or pay late?
The Finanzamt can charge a late filing surcharge (Verspätungszuschlag, § 152 AO). Late payment costs 1% of the unpaid tax for every started month (Säumniszuschlag, § 240 AO). Short delays in payment of up to 3 days do not trigger the payment surcharge, but the filing deadline has no grace period.
General information, not tax advice. Your Finanzamt letter sets your actual filing period.
Related guides
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